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REGISTERED NUMBER: 07297236 (England and Wales)

H & G FOOTWEAR LIMITED

Unaudited Financial Statements for the Year Ended 30 September 2025

| H & G FOOTWEAR LIMITED (REGISTERED NUMBER: 07297236) |

Contents of the Financial Statements

for the Year Ended 30 September 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| H & G FOOTWEAR LIMITED |

Company Information

for the Year Ended 30 September 2025

| DIRECTORS: | S C Whale

| Mrs C E Whale

| REGISTERED OFFICE: | 59-61 Charlotte Street

| St Pauls Square

| Birmingham

| West Midlands

| B3 1PX

| REGISTERED NUMBER: | 07297236 (England and Wales)

| ACCOUNTANTS: | Michael Dufty Partnership Limited

| 59-61 Charlotte Street

| St Pauls Square

| Birmingham

| West Midlands

| B3 1PX

| H & G FOOTWEAR LIMITED (REGISTERED NUMBER: 07297236) |

Balance Sheet

30 September 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 18,810 |  | 20,956 |  |

CURRENT ASSETS

Stocks | 38,055 |  | 106,433 |  |

Debtors | 5 | - |  | 75,000 |  |

Prepayments and accrued income | 11,500 |  | 11,263 |  |

Cash at bank and in hand | 166,419 |  | 114,353 |  |

215,974 |  | 307,049 |  |

CREDITORS

Amounts falling due within one year | 6 | 135,620 |  | 137,041 |  |

NET CURRENT ASSETS | 80,354 |  | 170,008 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 99,164 |  | 190,964 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (1,509 | ) | (13,759 | ) |

PROVISIONS FOR LIABILITIES | (4,703 | ) | (5,239 | ) |

NET ASSETS | 92,952 |  | 171,966 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 92,852 |  | 171,866 |  |

SHAREHOLDERS' FUNDS | 92,952 |  | 171,966 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

| H & G FOOTWEAR LIMITED (REGISTERED NUMBER: 07297236) |

Balance Sheet - continued

30 September 2025

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 9 April 2026 and were signed on its behalf by:

S C Whale - Director

| H & G FOOTWEAR LIMITED (REGISTERED NUMBER: 07297236) |

Notes to the Financial Statements

for the Year Ended 30 September 2025

1. | STATUTORY INFORMATION

| H & G Footwear 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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 | - | 15% on reducing balance

| Fixtures and fittings | - | 25% on reducing balance

| Motor vehicles | - | 25% on cost

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

| Taxation for the year 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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 year was 21 (2024 - 21 ) .

| H & G FOOTWEAR LIMITED (REGISTERED NUMBER: 07297236) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Motor |

| machinery |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ |

| COST

| At 1 October 2024 | 9,702 |  | 14,862 |  | 17,975 |  | 42,539 |  |

| Additions | 274 |  | 2,875 |  | - |  | 3,149 |  |

| At 30 September 2025 | 9,976 |  | 17,737 |  | 17,975 |  | 45,688 |  |

| DEPRECIATION

| At 1 October 2024 | 3,791 |  | 1,364 |  | 16,428 |  | 21,583 |  |

| Charge for year | 886 |  | 3,898 |  | 511 |  | 5,295 |  |

| At 30 September 2025 | 4,677 |  | 5,262 |  | 16,939 |  | 26,878 |  |

| NET BOOK VALUE

| At 30 September 2025 | 5,299 |  | 12,475 |  | 1,036 |  | 18,810 |  |

| At 30 September 2024 | 5,911 |  | 13,498 |  | 1,547 |  | 20,956 |  |

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

2025 | 2024 |

£ | £ |

| Directors' current accounts | - |  | 75,000 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 26,849 |  | 16,000 |  |

| Trade creditors | 25,755 |  | 29,793 |  |

| Social security and other taxes | 79,072 |  | 84,205 |  |

| Other creditors | (58 | ) | 542 |  |

| Accruals and deferred income | (1 | ) | (1 | ) |

| Accrued expenses | 4,003 |  | 6,502 |  |

135,620 |  | 137,041 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans - 1-2 years | 1,509 |  | 13,759 |  |

| H & G FOOTWEAR LIMITED (REGISTERED NUMBER: 07297236) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

8. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 30 September 2025 and 30 September 2024:

2025 | 2024 |

£ | £ |

| S C Whale and Mrs C E Whale

| Balance outstanding at start of year | 75,000 |  | - |  |

| Amounts advanced | 126,568 |  | 75,000 |  |

| Amounts repaid | (201,568 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | 75,000 |  |