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REGISTERED NUMBER: 14119664 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 December 2025 |

| for |

| S & M Group Holdings Limited |

| S & M Group Holdings Limited (Registered number: 14119664) |

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 |

| Chartered Accountants' Report | 7 |

| S & M Group Holdings Limited |

Company Information

for the Year Ended 31 December 2025

| DIRECTORS: | S P Langston

| M C Langston

| REGISTERED OFFICE: | Unit 13 Bettys Lane

| Norton Canes

| Cannock

| WS11 9UU

| REGISTERED NUMBER: | 14119664 (England and Wales)

| ACCOUNTANTS: | Tomkinson Teal (Lichfield) LLP

| Hanover Court

| 5 Queen Street

| Lichfield

| Staffordshire

| WS13 6QD

| S & M Group Holdings Limited (Registered number: 14119664) |

Balance Sheet

31 December 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Investments | 4 | 448,615 |  | 448,615 |  |

Investment property | 5 | 113,546 |  | - |  |

562,161 |  | 448,615 |  |

CURRENT ASSETS

Debtors | 6 | 2,069 |  | - |  |

Cash at bank | 12,948 |  | - |  |

15,017 |  | - |  |

CREDITORS

Amounts falling due within one year | 7 | (572,262 | ) | (408,094 | ) |

NET CURRENT LIABILITIES | (557,245 | ) | (408,094 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 4,916 |  | 40,521 |  |

CREDITORS

Amounts falling due after more than one year | 8 | - |  | (40,500 | ) |

NET ASSETS | 4,916 |  | 21 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 21 |  | 21 |  |

Retained earnings | 4,895 |  | - |  |

SHAREHOLDERS' FUNDS | 4,916 |  | 21 |  |

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 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.

| S & M Group Holdings Limited (Registered number: 14119664) |

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 April 2026 and were signed on its behalf by:

M C Langston - Director

S P Langston - Director

| S & M Group Holdings Limited (Registered number: 14119664) |

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| S & M Group 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.

| 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.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| 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.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

| S & M Group Holdings Limited (Registered number: 14119664) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

4. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 448,615 |  |

| NET BOOK VALUE

| At 31 December 2025 | 448,615 |  |

| At 31 December 2024 | 448,615 |  |

| The company's investments at the Balance Sheet date in the share capital of companies include the following:

| Zunsport Limited

| Registered office: Unit 13, Bettys Lane, Norton Canes, Cannock, Staffordshire WS11 9UU

| Nature of business: Manufacture of motor decorative grills

| %

| Class of shares: | holding |

| Ordinary A, B, C, D, E & F | 100.00 |

2025 | 2024 |

£ | £ |

| Aggregate capital and reserves | 710,206 |  | 595,904 |  |

| Profit for the year | 239,974 |  | 250,383 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| Additions | 113,546 |  |

| At 31 December 2025 | 113,546 |  |

| NET BOOK VALUE

| At 31 December 2025 | 113,546 |  |

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

2025 | 2024 |

£ | £ |

| Other debtors | 2,069 |  | - |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 868 |  | - |  |

| Amounts owed to group undertakings | 526,001 |  | 333,244 |  |

| Other creditors | 45,393 |  | 74,850 |  |

572,262 |  | 408,094 |  |

| S & M Group Holdings Limited (Registered number: 14119664) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

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

2025 | 2024 |

£ | £ |

| Other creditors | - |  | 40,500 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 1 | A Ordinary | £1 | 1 |  | 1 |  |

| 9 | B Ordinary | £1 | 9 |  | 9 |  |

| 9 | C Ordinary | £1 | 9 |  | 9 |  |

| 1 | E Ordinary | £1 | 1 |  | 1 |  |

| 1 | F Ordinary | £1 | 1 |  | 1 |  |

21 |  | 21 |  |

10. | RELATED PARTY DISCLOSURES

| Zunsport Limited

| A subsidiary company.

| Amount owed to Zunsport Limited at 31 December 2025 - £526,001 (2024 - £333,244).

| The amount owed to Zunsport Limited at 31 December 2025 is unsecured and has no specific terms regarding payment of interest. The amount due is repayable on demand but the directors of Zunsport Limited have given their assurances that the amount will not be demanded until such time as S & M Group Holdings Limited can afford to do so without financial detriment.

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

S & M Group Holdings 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 Balance Sheet. 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 S & M Group Holdings Limited for the year ended 31 December 2025 which comprise the Profit and Loss Account, Balance Sheet, Statement of Changes in Equity 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 S & M Group Holdings Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of S & M Group Holdings Limited and state those matters that we have agreed to state to the Board of Directors of S & M Group Holdings 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 S & M Group Holdings Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that S & M Group Holdings 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 S & M Group Holdings Limited. You consider that S & M Group Holdings 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 S & M Group Holdings 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.

Tomkinson Teal (Lichfield) LLP

Hanover Court

5 Queen Street

Lichfield

Staffordshire

WS13 6QD

7 April 2026