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REGISTERED NUMBER: 01096392 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 October 2025 |

| for |

| J.M.L. Henderson Limited |

J.M.L. Henderson Limited (Registered number: 01096392)

Contents of the Financial Statements

for the Year Ended 31 October 2025

| Page |

Company information | 1 |

Chartered accountants' report | 2 |

Statement of financial position | 3 |  | to |  | 4

Notes to the financial statements | 5 |  | to |  | 8

J.M.L. Henderson Limited

Company Information

for the Year Ended 31 October 2025

| Directors: | A R Bunn

| J Z Early

| Registered office: | Unit 31

| Fleet Road Industrial Estate

| Fleet Holbeach

| Spalding

| Lincolnshire

| PE12 8LY

| Registered number: | 01096392 (England and Wales)

| Accountants: | Moore Thompson

| Bank House

| Broad Street

| Spalding

| Lincolnshire

| PE11 1TB

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

J.M.L. Henderson Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of financial position. Readers are cautioned that the Income statement and certain other primary statements and the Report of the directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of J.M.L. Henderson Limited for the year ended 31 October 2025 which comprise the Statement of income and retained earnings, Statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of J.M.L. Henderson Limited, as a body, in accordance with the terms of our engagement letter dated 7 December 2018. Our work has been undertaken solely to prepare for your approval the financial statements of J.M.L. Henderson Limited and state those matters that we have agreed to state to the Board of Directors of J.M.L. Henderson Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than J.M.L. Henderson Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that J.M.L. Henderson Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of J.M.L. Henderson Limited. You consider that J.M.L. Henderson Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of J.M.L. Henderson Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Moore Thompson

Bank House

Broad Street

Spalding

Lincolnshire

PE11 1TB

8 April 2026

J.M.L. Henderson Limited (Registered number: 01096392)

Statement of Financial Position

31 October 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

Fixed assets

Tangible assets | 5 | 923,969 |  | 899,066 |  |

Investment property | 6 | 456,000 |  | 456,000 |  |

1,379,969 |  | 1,355,066 |  |

Current assets

Stocks | 1,013,000 |  | 980,000 |  |

Debtors | 7 | 798,980 |  | 825,629 |  |

Cash at bank and in hand | 510,189 |  | 401,064 |  |

2,322,169 |  | 2,206,693 |  |

Creditors

Amounts falling due within one year | 8 | 560,678 |  | 687,472 |  |

Net current assets | 1,761,491 |  | 1,519,221 |  |

Total assets less current liabilities | 3,141,460 |  | 2,874,287 |  |

Provisions for liabilities | 65,017 |  | 29,576 |  |

Capital and reserves

Called up share capital | 9 | 100 |  | 100 |  |

Retained earnings | 3,076,343 |  | 2,844,611 |  |

Shareholders' funds | 3,076,443 |  | 2,844,711 |  |

3,141,460 |  | 2,874,287 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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.

J.M.L. Henderson Limited (Registered number: 01096392)

Statement of Financial Position - continued

31 October 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 Statement of income and retained earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 April 2026 and were signed on its behalf by:

A R Bunn - Director

J.M.L. Henderson Limited (Registered number: 01096392)

Notes to the Financial Statements

for the Year Ended 31 October 2025

1. | Statutory information

| J.M.L. Henderson 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. | Statement of compliance

| These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. | Accounting policies

| Basis of preparing the financial statements

| These financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

| The financial statements are prepared in sterling, which is the functional currency of the entity.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

| Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

| Tangible fixed assets

| Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

| Depreciation is calculated so as to write off the costs or valuation of an asset, less its residual value over the useful economic life of that asset as follows.

| Land and buildings |  | - 50 years straight line, land no depreciation |  |

| Plant and machinery |  | - 25% reducing balance |  |

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

| Motor vehicles |  | - 25% straight line |  |

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Stocks

| Stocks are measured at the lower of the cost and estimated selling price less costs to complete and sell. Costs include all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

J.M.L. Henderson Limited (Registered number: 01096392)

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

3. | Accounting policies - continued

| Taxation

| The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences at the reporting date. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

| Foreign currencies

| Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

| 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.

| Defined contribution plans

| Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a deduction in future payments or a cash refund.

| When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discount present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

| Impairment of fixed assets

| A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

| For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or group of assets.

J.M.L. Henderson Limited (Registered number: 01096392)

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

3. | Accounting policies - continued

| Provisions

| Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

| Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

4. | Employees and directors

| The average number of employees during the year was 10 (2024 - 17 ) .

5. | Tangible fixed assets

| Fixtures |

| Land and |  | Plant and |  | and |  | Motor |

| buildings |  | machinery |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ | £ |

| Cost

| At 1 November 2024 | 776,887 |  | 249,600 |  | 78,348 |  | 254,181 |  | 1,359,016 |  |

| Additions | - |  | 23,074 |  | 4,837 |  | 146,112 |  | 174,023 |  |

| Disposals | - |  | - |  | - |  | (126,409 | ) | (126,409 | ) |

| At 31 October 2025 | 776,887 |  | 272,674 |  | 83,185 |  | 273,884 |  | 1,406,630 |  |

| Depreciation

| At 1 November 2024 | 126,441 |  | 153,039 |  | 56,651 |  | 123,819 |  | 459,950 |  |

| Charge for year | 15,538 |  | 25,413 |  | 5,871 |  | 38,993 |  | 85,815 |  |

| Eliminated on disposal | - |  | - |  | - |  | (63,104 | ) | (63,104 | ) |

| At 31 October 2025 | 141,979 |  | 178,452 |  | 62,522 |  | 99,708 |  | 482,661 |  |

| Net book value

| At 31 October 2025 | 634,908 |  | 94,222 |  | 20,663 |  | 174,176 |  | 923,969 |  |

| At 31 October 2024 | 650,446 |  | 96,561 |  | 21,697 |  | 130,362 |  | 899,066 |  |

6. | Investment property

| Total

£ |

| Fair value

| At 1 November 2024

| and 31 October 2025 | 456,000 |  |

| Net book value

| At 31 October 2025 | 456,000 |  |

| At 31 October 2024 | 456,000 |  |

J.M.L. Henderson Limited (Registered number: 01096392)

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

6. | Investment property - continued

| Fair value at 31 October 2025 is represented by:

£ |

| Valuation in 2023 | 146,084 |  |

| Cost | 309,916 |  |

456,000 |  |

| As at 31 October 2025, the directors valued the investment properties as the same as at 31 October 2024.

7. | Debtors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Trade debtors | 779,944 |  | 803,148 |  |

| Directors' loan accounts | 742 |  | - |  |

| Prepayments | 18,294 |  | 22,481 |  |

798,980 |  | 825,629 |  |

8. | Creditors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Trade creditors | 373,289 |  | 405,450 |  |

| Corporation tax | 59,299 |  | 64,157 |  |

| Social security and other taxes | 11,577 |  | 8,954 |  |

| VAT | 80,005 |  | 44,074 |  |

| Other creditors | 2,464 |  | 1,886 |  |

| Directors' loan accounts | 8,863 |  | 10,949 |  |

| Accrued expenses | 25,181 |  | 152,002 |  |

560,678 |  | 687,472 |  |

9. | Called up share capital

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary Shares | £1 | 100 |  | 100 |  |