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REGISTERED NUMBER: 16176271 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

10 JANUARY 2025 TO 31 DECEMBER 2025

FOR

28C LIMITED

| 28C LIMITED (REGISTERED NUMBER: 16176271) |

CONTENTS OF THE FINANCIAL STATEMENTS

For The Period 10 January 2025 to 31 December 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| 28C LIMITED |

COMPANY INFORMATION

For The Period 10 January 2025 to 31 December 2025

| DIRECTORS: | J H D Harper

| Mrs N Davies

| Miss Z Kopetka

| Miss F Williams

| Miss S Hill

| REGISTERED OFFICE: | Castle Hill House

| High Street

| Huntingdon

| Cambridgeshire

| PE29 3TE

| REGISTERED NUMBER: | 16176271 (England and Wales)

| ACCOUNTANTS: | TC CH Limited

| 4 Office Village

| Forder Way

| Cygnet Park, Hampton

| Peterborough

| Cambridgeshire

| PE7 8GX

| 28C LIMITED (REGISTERED NUMBER: 16176271) |

BALANCE SHEET

31 December 2025

| Notes | £ | £ |

| FIXED ASSETS

| Tangible assets | 4 | 1,919 |  |

| CURRENT ASSETS

| Stocks | 12,646 |  |  |

| Debtors | 5 | 149,734 |  |  |

| Cash at bank | 275,480 |  |  |

437,860 |  |

| CREDITORS

| Amounts falling due within one year | 6 | 417,873 |  |

| NET CURRENT ASSETS | 19,987 |  |

| TOTAL ASSETS LESS CURRENT LIABILITIES | 21,906 |  |

| CAPITAL AND RESERVES

| Called up share capital | 93 |  |

| Share premium | 7,992 |  |

| Retained earnings | 13,821 |  |

21,906 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 April 2026 and were signed on its behalf by:

Miss Z Kopetka - Director

| 28C LIMITED (REGISTERED NUMBER: 16176271) |

NOTES TO THE FINANCIAL STATEMENTS

For The Period 10 January 2025 to 31 December 2025

1. | STATUTORY INFORMATION

| 28C Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery etc | - | 50% on cost

| Stocks

| Work in progress is valued at the lower of cost and net realisable value.

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

| Taxation

| Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 3 .

| 28C LIMITED (REGISTERED NUMBER: 16176271) |

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Period 10 January 2025 to 31 December 2025

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| Additions | 2,424 |  |

| At 31 December 2025 | 2,424 |  |

| DEPRECIATION

| Charge for period | 505 |  |

| At 31 December 2025 | 505 |  |

| NET BOOK VALUE

| At 31 December 2025 | 1,919 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

£ |

| Trade debtors | 148,683 |  |

| Other debtors | 1,051 |  |

149,734 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

£ |

| Trade creditors | 3,670 |  |

| Amounts owed to group undertakings | 17,461 |  |

| Taxation and social security | 86,750 |  |

| Other creditors | 309,992 |  |

417,873 |  |

| Included within other creditors is £200,000 relating to interim dividends declared during the year but unpaid at the balance sheet date.

| These amounts are payable to the company's corporate shareholders, which are considered related parties by virtue of their shareholdings in the company.

| No interest is payable on these balances and no formal repayment terms have been agreed. The amounts remain outstanding pending settlement in the ordinary course.

| 28C LIMITED (REGISTERED NUMBER: 16176271) |

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Period 10 January 2025 to 31 December 2025

7. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| Loans from directors

| During the period, three of the directors provided interest free, unsecured loans to the company. Repayments were made during the period. At the balance sheet date, the aggregate amount owed to the directors in respect of these loans was £106,654.

| Loan from a director-controlled entity

| During the period, the company received an interest free, unsecured loan of £19,000 from an entity controlled by one of the directors. Repayments totalling £1,520 were made during the period. At the balance sheet date, the amount owed to this entity was £17,461

| The above transactions were not conducted under normal market conditions as the loans were provided on an interest free basis.

8. | ULTIMATE CONTROLLING PARTY

| In the opinion of the directors, there is no ultimate controlling party. The company has a number of shareholders, none of whom individually or collectively holds a majority of the voting rights. Accordingly, no single individual or entity is considered to have ultimate control over the company