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REGISTERED NUMBER: 01970264 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

KERSHAW & CO. LIMITED

| KERSHAW & CO. LIMITED (REGISTERED NUMBER: 01970264) |

Contents of the Financial Statements

for the Year Ended 31 January 2026

Page |

| Balance Sheet | 1 |

| Notes to the Financial Statements | 3 |

| KERSHAW & CO. LIMITED (REGISTERED NUMBER: 01970264) |

Balance Sheet

31 January 2026

| 31.1.26 | 31.1.25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 349,529 |  | 407,442 |  |

CURRENT ASSETS

Stocks | 37,000 |  | 35,250 |  |

Debtors | 5 | 60,563 |  | 80,109 |  |

Cash at bank and in hand | 543,539 |  | 612,013 |  |

641,102 |  | 727,372 |  |

CREDITORS

Amounts falling due within one year | 6 | 86,859 |  | 160,932 |  |

NET CURRENT ASSETS | 554,243 |  | 566,440 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 903,772 |  | 973,882 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (13,413 | ) | (42,396 | ) |

PROVISIONS FOR LIABILITIES | (36,980 | ) | (36,720 | ) |

NET ASSETS | 853,379 |  | 894,766 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 5,000 |  | 5,000 |  |

Retained earnings | 848,379 |  | 889,766 |  |

SHAREHOLDERS' FUNDS | 853,379 |  | 894,766 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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.

| KERSHAW & CO. LIMITED (REGISTERED NUMBER: 01970264) |

Balance Sheet - continued

31 January 2026

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 25 March 2026 and were signed on its behalf by:

Mr A N Kershaw - Director

| KERSHAW & CO. LIMITED (REGISTERED NUMBER: 01970264) |

Notes to the Financial Statements

for the Year Ended 31 January 2026

1. | STATUTORY INFORMATION

| Kershaw & Co. Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 01970264

| Registered office: | Hixon Industrial Estate

| Hixon

| Stafford

| ST18 0PY

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.

| Significant judgements and estimates

| The preparation of the financial statements in conformity with generally accepted accounting principles requires the Directors to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results in the future could differ from those estimates. Management considers that certain accounting assumptions relating to stock and turnover recognition are its critical accounting policies.

| Turnover

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

| Turnover is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred in respect of the transaction can be measured reliably.

| Tangible fixed assets

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

| Freehold property | - | 2% on cost

| Long leasehold | - | 15% on cost

| Plant and machinery | - | 10% on cost

| Fixtures and fittings | - | 20% on cost

| Motor vehicles | - | 20% on cost

| Stocks

| Stock is stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

| KERSHAW & CO. LIMITED (REGISTERED NUMBER: 01970264) |

Notes to the Financial Statements - continued

for the Year Ended 31 January 2026

2. | ACCOUNTING POLICIES - continued

| 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.

| 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 year 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.

| Hire purchase and leasing commitments

| Leases are classified as finance leases whenever the terms of the lease transfer substantially all the

| risks and rewards of ownership to the lessee.

| Assets held under finance leases are recognised at the lower of their fair value at inception of the

| lease and the present value of the minimum lease payments. These assets are depreciated on a

| straight-line basis over the shorter of the useful life of the asset and the lease term. The

| corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

| Lease payments are apportioned between finance costs in the profit and loss account and reduction

| of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance

| of the liability.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 4 (2025 - 3 ) .

| KERSHAW & CO. LIMITED (REGISTERED NUMBER: 01970264) |

Notes to the Financial Statements - continued

for the Year Ended 31 January 2026

4. | TANGIBLE FIXED ASSETS

| Freehold |  | Long |  | Plant and

| property |  | leasehold |  | machinery

£ | £ | £ |

| COST

| At 1 February 2025

| and 31 January 2026 | 223,853 |  | 128,540 |  | 1,591,807 |  |

| DEPRECIATION

| At 1 February 2025 | 79,462 |  | 128,540 |  | 1,328,756 |  |

| Charge for year | 4,477 |  | - |  | 53,436 |  |

| At 31 January 2026 | 83,939 |  | 128,540 |  | 1,382,192 |  |

| NET BOOK VALUE

| At 31 January 2026 | 139,914 |  | - |  | 209,615 |  |

| At 31 January 2025 | 144,391 |  | - |  | 263,051 |  |

| Fixtures |

| and |  | Motor |

| fittings |  | vehicles |  | Totals

£ | £ | £ |

| COST

| At 1 February 2025

| and 31 January 2026 | 20,550 |  | 28,379 |  | 1,993,129 |  |

| DEPRECIATION

| At 1 February 2025 | 20,550 |  | 28,379 |  | 1,585,687 |  |

| Charge for year | - |  | - |  | 57,913 |  |

| At 31 January 2026 | 20,550 |  | 28,379 |  | 1,643,600 |  |

| NET BOOK VALUE

| At 31 January 2026 | - |  | - |  | 349,529 |  |

| At 31 January 2025 | - |  | - |  | 407,442 |  |

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

| 31.1.26 |  | 31.1.25

£ | £ |

| Trade debtors | 57,466 |  | 76,995 |  |

| Other debtors | 3,097 |  | 3,114 |  |

60,563 |  | 80,109 |  |

| KERSHAW & CO. LIMITED (REGISTERED NUMBER: 01970264) |

Notes to the Financial Statements - continued

for the Year Ended 31 January 2026

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

| 31.1.26 |  | 31.1.25

£ | £ |

| Hire purchase contracts (see note 8) | 34,188 |  | 41,390 |  |

| Trade creditors | 24,791 |  | 38,828 |  |

| Taxation and social security | 23,323 |  | 77,798 |  |

| Other creditors | 4,557 |  | 2,916 |  |

86,859 |  | 160,932 |  |

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

| 31.1.26 |  | 31.1.25

£ | £ |

| Hire purchase contracts (see note 8) | 13,413 |  | 42,396 |  |

8. | LEASING AGREEMENTS

| Minimum lease payments under hire purchase fall due as follows:

| 31.1.26 |  | 31.1.25 |

£ | £ |

| Net obligations repayable:

| Within one year | 34,188 |  | 41,390 |  |

| Between one and five years | 13,413 |  | 42,396 |  |

47,601 |  | 83,786 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.1.26 |  | 31.1.25

£ | £ |

| Hire purchase contracts | 47,601 |  | - |  |

| The hire purchase liability is secured over the asset to which it relates.

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.1.26 |  | 31.1.25

| value: | £ | £ |

| 5,000 | ORDINARY | 1 | 5,000 |  | 5,000 |  |