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REGISTERED NUMBER: 10486264 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

GDL HOLDINGS LIMITED

| GDL HOLDINGS LIMITED (REGISTERED NUMBER: 10486264) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| GDL HOLDINGS LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTOR: | Mr S A Davis

| SECRETARY: | Mrs C F Davis

| REGISTERED OFFICE: | Unit D10

| Heritage Business Park

| Heritage Way

| Gosport

| Hampshire

| PO12 4BG

| REGISTERED NUMBER: | 10486264 (England and Wales)

| ACCOUNTANTS: | Gibson Whitter

| Chartered Accountants

| and Chartered Tax Advisers

| Larch House

| Parklands Business Park

| Denmead

| Hampshire

| PO7 6XP

| GDL HOLDINGS LIMITED (REGISTERED NUMBER: 10486264) |

BALANCE SHEET

31 DECEMBER 2025

| 31.12.25 | 31.12.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 4 | 1,699,960 |  | 1,699,960 |  |

CURRENT ASSETS

Debtors | 5 | 108 |  | - |  |

Cash at bank | 6,286 |  | 8,680 |  |

6,394 |  | 8,680 |  |

CREDITORS

Amounts falling due within one year | 6 | 893,505 |  | 891,870 |  |

NET CURRENT LIABILITIES | (887,111 | ) | (883,190 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 812,849 |  | 816,770 |  |

CREDITORS

Amounts falling due after more than one year | 7 | 417,102 |  | 421,244 |  |

NET ASSETS | 395,747 |  | 395,526 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 395,647 |  | 395,426 |  |

395,747 |  | 395,526 |  |

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

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

The director acknowledges his 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.

| GDL HOLDINGS LIMITED (REGISTERED NUMBER: 10486264) |

BALANCE SHEET - continued

31 DECEMBER 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 and authorised for issue by the director and authorised for issue on 8 April 2026 and were signed by:

Mr S A Davis - Director

| GDL HOLDINGS LIMITED (REGISTERED NUMBER: 10486264) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| GDL Holdings 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.

| The financial statements show a net current liability at the balance sheet date. This position is due to amounts owed to its wholly owned subsidiary and monies owed in respect of the share purchase. Since the year end the monies owed in respect of the share purchase have been transferred by way of deed to the wife of the director.

| The director of the subsidiary has confirmed there is not the intention to request the intercompany loan to be repaid in the next 12 months.

| The wife of the director has confirmed she will not seek repayment of this loan until there are sufficient funds available in the company to do so.

| These accounts have been prepared on a going concern basis.

| Preparation of consolidated financial statements

| The financial statements contain information about GDL Holdings Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| 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.

| GDL HOLDINGS LIMITED (REGISTERED NUMBER: 10486264) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

4. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertaking

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 1,699,960 |  |

| NET BOOK VALUE

| At 31 December 2025 | 1,699,960 |  |

| At 31 December 2024 | 1,699,960 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Other debtors | 108 |  | - |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Amounts owed to group undertakings | 892,550 |  | 890,960 |  |

| Other creditors | 955 |  | 910 |  |

893,505 |  | 891,870 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Other creditors | 417,102 |  | 421,244 |  |

8. | RELATED PARTY DISCLOSURES

| The aggregate amount owed to group undertakings at the balance sheet date is £892,550 (31.12.24: £890,960).

| The amount owed to Mrs C F Davis, the company secretary and wife of the director, is £417,103 (31.12.22: £421,244).

| The amount owed to the director at the balance sheet date is £Nil (31.12.24: Nil).

| These amounts are unsecured, interest free and repayable on demand.