Company registration number 10888773 (England and Wales)
SALAMANDER HASKELL HOLDINGS LIMITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
SALAMANDER HASKELL HOLDINGS LIMITED
COMPANY INFORMATION
Director
Mr M Haskell
Company number
10888773
Registered office
Salamander Works
Old Bank
Slaithwaite
Huddersfield
HD7 5HB
Auditor
Wheawill & Sudworth Limited
35 Westgate
Huddersfield
West Yorkshire
HD1 1PA
Bankers
National Westminster Bank plc
10 Yorkshire Street
Oldham
Lancashire
OL1 1QT
SALAMANDER HASKELL HOLDINGS LIMITED
CONTENTS
Page
Strategic report
1
Director's report
2 - 3
Independent auditor's report
4 - 6
Group statement of comprehensive income
7
Group balance sheet
8
Company balance sheet
9
Group statement of changes in equity
10
Company statement of changes in equity
11
Group statement of cash flows
12
Notes to the financial statements
13 - 27
SALAMANDER HASKELL HOLDINGS LIMITED
STRATEGIC REPORT
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 1 -

The director presents the strategic report for the year ended 30 September 2025.

Principal activities

The principal activity of the company and group continued to be that of catering and laboratory equipment manufacturers and sheet metal workers.

Review of the business

The business achieved another satisfactory trading result despite challenging inflationary conditions.

Principal risks and uncertainties

The business remains exposed to a range of risk factors including the sourcing and pricing of materials, adequate supply of skilled labour and general economic and political uncertainties. These are managed through careful market and data analysis, sensible planning, maintaining close dialogue with customers and suppliers and early reaction to changes affecting the business.

Performance and developments during the year

The directors are continuing to pursue initiatives to increase turnover and improve the gross margin. Capital expenditure in the group is enhancing production efficiencies.

Financial instruments

The company's principal financial instruments comprise bank balances, trade debtors and trade creditors. The main purpose of these instruments is to raise funds to finance the group's operations.

Due to the nature of the financial instruments used by the company there is no material exposure to price risk. The group's approach to managing other risks applicable to the financial instruments concerned is shown below.

In respect of bank balances the liquidity risk is managed by maintaining a balance between the effective use of cash reserves and maintenance of a working capital buffer. Trade debtors are managed in respect of credit and cash flow risk by policies concerning the credit offered to customers and the regular monitoring of amounts outstanding for both length of time and credit limits. Trade creditors liquidity risk is managed by ensuring sufficient funds are available to meet amounts due.

Financial key performance indicators

A range of KPIs, including order intake, margin achievement, overhead control and collection of trade receivables will continue to be monitored as part of the ongoing management of the groups operations.

Outlook

Based on current data, the director anticipates another profitable year during 2025/26.

On behalf of the board

Mr M Haskell
Director
2 March 2026
SALAMANDER HASKELL HOLDINGS LIMITED
DIRECTOR'S REPORT
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 2 -

The director presents his annual report and financial statements for the year ended 30 September 2025.

Results and dividends

The results for the year are set out on page 7.

No ordinary dividends were paid. The director does not recommend payment of a further dividend.

Director

The director who held office during the year and up to the date of signature of the financial statements was as follows:

Mr M Haskell
Statement of director's responsibilities

The director is responsible for preparing the annual report and the financial statements in accordance with applicable law and regulations..

United Kingdom company law requires the director to prepare financial statements for each financial year. Under that law, the director has elected to prepare the group and parent company financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law, the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the group and parent company, and of the profit or loss of the group for that period.

In preparing these financial statements, the director is required to:

- select suitable accounting policies and then apply them consistently;

- make judgements and accounting estimates that are reasonable and prudent;

- state whether applicable U nited K ingdom Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the group and parent company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the group’s and parent company’s transactions and disclose with reasonable accuracy at any time the financial position of the group and parent company, and enable them to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the group and parent company, and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Statement of disclosure to auditor

So far as each person who was a director at the date of approving this report is aware, there is no relevant audit information of which the auditor of the company is unaware. Additionally, the directors individually have taken all the necessary steps that they ought to have taken as directors in order to make themselves aware of all relevant audit information and to establish that the auditor of the company is aware of that information.

Medium-sized companies exemption

This report has been prepared in accordance with the provisions applicable to groups and companies entitled to the exemptions of the small companies regime.

SALAMANDER HASKELL HOLDINGS LIMITED
DIRECTOR'S REPORT (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 3 -
On behalf of the board
Mr M Haskell
Director
2 March 2026
SALAMANDER HASKELL HOLDINGS LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF SALAMANDER HASKELL HOLDINGS LIMITED
- 4 -
Opinion

We have audited the financial statements of Salamander Haskell Holdings Limited (the 'parent company') and its subsidiaries (the 'group') for the year ended 30 September 2025 which comprise the group statement of comprehensive income, the group balance sheet, the company balance sheet, the group statement of changes in equity, the company statement of changes in equity, the group statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

- give a true and fair view of the state of the group's and the parent company's affairs as at 30 September 2025 and of the group's profit for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the group and parent company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the director's use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group's and parent company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the director with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The director is responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

- T he information given in the strategic report and the director's r eport for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- The strategic report and the director's report have been prepared in accordance with applicable legal requirements.

SALAMANDER HASKELL HOLDINGS LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF SALAMANDER HASKELL HOLDINGS LIMITED
- 5 -
Matters on which we are required to report by exception

In the light of the knowledge and understanding of the group and the parent company and their environment obtained in the course of the audit, we have not identifie d material misstatements in the strategic report or the director's r eport.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

- adequate accounting records have not been kept by the parent company, or returns adequate for our audit have not been received from branches not visited by us; or

- the parent company financial statements are not in agreement with the accounting records and returns; or

- certain disclosures of directors' remuneration specified by law are not made; or

- we have not received all the information and explanations we require for our audit.

Responsibilities of director

As explained more fully in the director's r esponsibilities s tatement, the director is responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the director determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the director is responsible for assessing the group's and parent company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the director either intends to liquidate the group or parent company or to cease operations, or has no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Obtained an understanding of the legal and regulatory framework applicable to the entity and how the entity is complying with the framework;

Assessment of the susceptibility of the entity's financial statements to material misstatement, including how fraud might occur;

Ensured whether the engagement team collectively had the appropriate competence and capabilities to identify or recognise non-compliance with laws and regulations;

Gained clear understanding of the entity's current activities, the scope of its authorisation and confirmed the effectiveness of its control environment where the entity is a regulated entity;

SALAMANDER HASKELL HOLDINGS LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF SALAMANDER HASKELL HOLDINGS LIMITED
- 6 -

As part of an audit in accordance with ISAs (UK), we exercise professional judgement and maintain professional scepticism throughout the audit. We also:

- Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

- Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the internal control.

- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the directors.

- Conclude on the appropriateness of the directors' use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the company's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the company to cease to continue as a going concern.

- Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the parent company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the parent company’s members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the parent company and the parent company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

David Butterworth (Senior Statutory Auditor)
For and on behalf of Wheawill & Sudworth Limited, Statutory Auditor
Chartered Accountants
35 Westgate
Huddersfield
West Yorkshire
HD1 1PA
2 March 2026
SALAMANDER HASKELL HOLDINGS LIMITED
GROUP STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 7 -
2025
2024
Notes
£
£
Turnover
3
6,921,201
6,045,117
Cost of sales
(3,982,299)
(3,618,564)
Gross profit
2,938,902
2,426,553
Administrative expenses
(1,781,279)
(1,667,962)
Other operating income
17,213
22,950
Operating profit
4
1,174,836
781,541
Interest receivable and similar income
7
21,433
30,474
Interest payable and similar expenses
8
(58,879)
(59,067)
Profit before taxation
1,137,390
752,948
Tax on profit
9
(308,734)
(100,075)
Profit for the financial year
23
828,656
652,873
Profit for the financial year is all attributable to the owners of the parent company.
Total comprehensive income for the year is all attributable to the owners of the parent company.

All the activities of the group are from continuing operations.

The notes on pages 13 to 27 form part of these financial statements.

SALAMANDER HASKELL HOLDINGS LIMITED
GROUP BALANCE SHEET
AS AT
30 SEPTEMBER 2025
30 September 2025
- 8 -
2025
2024
Notes
£
£
£
£
Fixed assets
Goodwill
10
461,274
674,168
Total intangible assets
461,274
674,168
Tangible assets
11
1,545,526
1,318,000
Investment property
12
747,687
747,687
2,754,487
2,739,855
Current assets
Stocks
15
379,852
444,598
Debtors
16
7,576,928
7,112,583
Cash at bank and in hand
2,419,914
1,735,396
10,376,694
9,292,577
Creditors: amounts falling due within one year
17
(2,024,414)
(1,806,612)
Net current assets
8,352,280
7,485,965
Total assets less current liabilities
11,106,767
10,225,820
Creditors: amounts falling due after more than one year
18
(38,727)
(51,636)
Provisions for liabilities
Deferred tax liability
19
98,000
32,800
(98,000)
(32,800)
Net assets
10,970,040
10,141,384
Capital and reserves
Called up share capital
22
3,000
3,000
Share premium account
23
5,217,123
5,217,123
Profit and loss reserves
23
5,749,917
4,921,261
Total equity
10,970,040
10,141,384

The notes on pages 13 to 27 form part of these financial statements.

These financial statements have been prepared in accordance with the provisions relating to medium-sized groups.

The financial statements were approved and signed by the director and authorised for issue on 2 March 2026
02 March 2026
Mr M Haskell
Director
Company registration number 10888773 (England and Wales)
SALAMANDER HASKELL HOLDINGS LIMITED
COMPANY BALANCE SHEET
AS AT 30 SEPTEMBER 2025
30 September 2025
- 9 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investments
13
5,220,124
5,220,124
Current assets
Debtors
16
7,048,272
5,648,178
Cash at bank and in hand
97,667
101,511
7,145,939
5,749,689
Creditors: amounts falling due within one year
17
(1)
(3,751)
Net current assets
7,145,938
5,745,938
Net assets
12,366,062
10,966,062
Capital and reserves
Called up share capital
22
3,000
3,000
Share premium account
23
5,217,123
5,217,123
Profit and loss reserves
23
7,145,939
5,745,939
Total equity
12,366,062
10,966,062

The notes on pages 13 to 27 form part of these financial statements.

As permitted by section 408 of the Companies Act 2006, the c ompany has not presented its own profit and loss account and related notes. The c ompany’s profit for the year was £1,400,000 (2024 - £673,939 profit).

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and signed by the director and authorised for issue on 2 March 2026
02 March 2026
Mr M Haskell
Director
Company registration number 10888773 (England and Wales)
SALAMANDER HASKELL HOLDINGS LIMITED
GROUP STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 10 -
Share capital
Share premium account
Profit and loss reserves
Total
£
£
£
£
Balance at 1 October 2023
3,000
5,217,123
4,268,388
9,488,511
Year ended 30 September 2024:
Profit and total comprehensive income
-
-
652,873
652,873
Balance at 30 September 2024
3,000
5,217,123
4,921,261
10,141,384
Year ended 30 September 2025:
Profit and total comprehensive income
-
-
828,656
828,656
Balance at 30 September 2025
3,000
5,217,123
5,749,917
10,970,040

The notes on pages 13 to 27 form part of these financial statements.

SALAMANDER HASKELL HOLDINGS LIMITED
COMPANY STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 11 -
Share capital
Share premium account
Profit and loss reserves
Total
£
£
£
£
Balance at 1 October 2023
3,000
5,217,123
5,072,000
10,292,123
Year ended 30 September 2024:
Profit and total comprehensive income for the year
-
-
673,939
673,939
Balance at 30 September 2024
3,000
5,217,123
5,745,939
10,966,062
Year ended 30 September 2025:
Profit and total comprehensive income
-
-
1,400,000
1,400,000
Balance at 30 September 2025
3,000
5,217,123
7,145,939
12,366,062

The notes on pages 13 to 27 form part of these financial statements.

SALAMANDER HASKELL HOLDINGS LIMITED
GROUP STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 12 -
2025
2024
Notes
£
£
£
£
Cash flows from operating activities
Cash generated from operations
27
1,296,227
1,292,037
Interest paid
(58,879)
(59,067)
Income taxes paid
(208,993)
(147,580)
Net cash inflow from operating activities
1,028,355
1,085,390
Investing activities
Purchase of tangible fixed assets
(370,270)
(5,975)
Proceeds from disposal of tangible fixed assets
5,000
26,904
Loans made to other entities
-
(4,500,000)
Interest received
21,433
30,474
Net cash used in investing activities
(343,837)
(4,448,597)
Net increase/(decrease) in cash and cash equivalents
684,518
(3,363,207)
Cash and cash equivalents at beginning of year
1,735,396
5,098,603
Cash and cash equivalents at end of year
2,419,914
1,735,396

The notes on pages 13 to 27 form part of these financial statements.

SALAMANDER HASKELL HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 13 -
1
Accounting policies
Company information

Salamander Haskell Holdings Limited (“the company”) is a private limited company domiciled and incorporated in England and Wales. The registered office is Salamander Works, Old Bank, Slaithwaite, Huddersfield, HD7 5HB.

The group consists of Salamander Haskell Holdings Limited and all of its subsidiaries.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

The company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group. The company has therefore taken advantage of exemptions from the following disclosure requirements for parent company information presented within the consolidated financial statements:

- Section 7 ‘Statement of Cash Flows’: Presentation of a statement of cash flow and related notes and disclosures;

- Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instrument Issues: Interest income/expense and net gains/losses for financial instruments not measured at fair value; basis of determining fair values; details of collateral, loan defaults or breaches, details of hedges, hedging fair value changes recognised in profit or loss and in other comprehensive income;

- Section 26 ‘Share based Payment’: Share-based payment expense charged to profit or loss, reconciliation of opening and closing number and weighted average exercise price of share options, how the fair value of options granted was measured, measurement and carrying amount of liabilities for cash-settled share-based payments, explanation of modifications to arrangements;

- Section 33 ‘Related Party Disclosures’: Compensation for key management personnel.

1.2
Business combinations

In the parent company financial statements, t he cost of a business combination is the fair value at the acquisition date of the assets given, equity instruments issued and liabilities incurred or assumed, plus costs directly attributable to the business combination. The excess of the cost of a business combination over the fair value of the identifiable assets, liabilities and contingent liabilities acquired is recognised as goodwill. The cost of the combination includes the estimated amount of contingent consideration that is probable and can be measured reliably, and is adjusted for changes in contingent consideration after the acquisition date. Provisional fair values recognised for business combinations in previous periods are adjusted retrospectively for final fair values determined in the 12 months following the acquisition date. I nvestments in subsidiaries, joint ventures and associates are accounted for at cost less impairment.

Deferred tax is recognised on differences between the value of assets (other than goodwill) and liabilities recognised in a business combination accounted for using the purchase method and the amounts that can be deducted or assessed for tax, considering the manner in which the carrying amount of the asset or liability is expected to be recovered or settled. The deferred tax recognised is adjusted against goodwill or negative goodwill.

SALAMANDER HASKELL HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 14 -
1.3
Basis of consolidation

The consolidated group financial statements consist of the financial statements of the parent company Salamander Haskell Holdings Limited together with all entities controlled by the parent company (its subsidiaries) and the group’s share of its interests in joint ventures and associates.

All financial statements are made up to 30 September 2025. Where necessary, adjustments are made to the financial statements of subsidiaries to bring the accounting policies used into line with those used by other members of the g roup.

All intra-group transactions, balances and unrealised gains on transactions between group companies are eliminated on consolidation. Unrealised losses are also eliminated unless the transaction provides evidence of an impairment of the asset transferred.

Subsidiaries are consolidated in the group’s financial statements from the date that control commences until the date that control ceases.

1.4
Going concern

A t the time of approving the financial statements, t he director has a reasonable expectation that the group and parent company ha ve adequate resources to continue in operational existence for the foreseeable future. Thus t he director continues to adopt the going concern basis of accounting in preparing the financial statements.

1.5
Revenue

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 of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period provided that the outcome can be reliably estimated. When the outcome cannot be reliably estimated, revenue is recognised only to the extent that it is probable the expenses recognised will be recovered.

1.6
Intangible fixed assets - goodwill

Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business.

Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.

1.7
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
See 1.8 below
Plant and equipment
25% reducing balance
Motor vehicles
25% reducing balance
Computer equipment
25% straight line
SALAMANDER HASKELL HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 15 -

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the profit and loss account.

1.8
Investment property

FRS102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" requires properties held for investment to be included in the Balance Sheet at their fair value when it can be measured reliably.

In relation to the property rented to its fellow subsidiary company the Director has taken advantage of the exemption in FRS102 that a property rented to a group company may be included in the accounts at depreciated cost. The director believes that the residual value of the property is at least equivalent to its cost and therefore the depreciation rate, subject to consideration of impairment, is zero.

In relation to property which is not rented to a group company, the director considers that to comply with the requirement to include the property at its fair value annually would involve unjustifiable expense and therefore this investment property is included at depreciated cost. The Director acknowledges that this treatment does not comply with FRS102. The director believes that the residual value of the property is at least equivalent to its cost and therefore the depreciation rate, subject to consideration of impairment, is zero.

1.9
Fixed asset investments

Equity in vest ments are measured at fair value through profit or loss, except for those equity investments that are not publicly traded and whose fair value cannot otherwise be measured reliably, which are recognised at cost less impairment until a reliable measure of fair value becomes available.

I n the parent company financial statements, investments in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses.

A subsidiary is an entity controlled by the group. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.10
Impairment of fixed assets

At each reporting period end date, the group reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

The carrying amount of the investments accounted for using the equity method is tested for impairment as a single asset. Any goodwill included in the carrying amount of the investment is not tested separately for impairment.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

SALAMANDER HASKELL HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 16 -
1.11
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.12
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.13
Financial instruments

The group has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the group's balance sheet when the group becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset and the net amounts presented in the financial statements when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest m ethod unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Impairment of financial assets

Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss.

If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the group transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

SALAMANDER HASKELL HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 17 -
Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the group after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the group's contractual obligations expire or are discharged or cancelled.

1.14
Equity instruments

Equity instruments issued by the group are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the group.

1.15
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The group’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset if, and only if, there is a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

SALAMANDER HASKELL HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 18 -
1.16
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.17
Retirement benefits

The group operates a defined contribution pension scheme. The amount charged to the profit and loss account in respect of pension costs is the contributions payable in the year.

1.18
Leases
As lessee

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease d asset are consumed.

1.19
Government grants

Government grants are recognised at the fair value of the asset receive d or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

1.20

Research and development

Research expenditure is written off in the period in which it is incurred.

Development expenditure incurred is capitalised as an intangible asset only when all of the following criteria are met:

- It is technically feasible to complete the intangible asset so that it will be available for use or sale;

- There is the intention to complete the intangible asset and use or sell it;

- There is the ability to use or sell the intangible asset;

- The use or sale of the intangible asset will generate probable future economic benefits;

- There are adequate technical, financial and other resources available to complete the development and to use or sell the intangible asset; and

- The expenditure attributable to the intangible asset during its development can be measured reliably.

Expenditure that does not meet the above criteria is expensed as incurred.

2
Judgements and key sources of estimation uncertainty

In the application of the group’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

SALAMANDER HASKELL HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 19 -
3
Turnover and other revenue
2025
2024
£
£
Turnover analysed by class of business
Sale of goods
6,796,261
5,966,502
Rendering of services
124,940
78,615
6,921,201
6,045,117
2025
2024
£
£
Other revenue
Interest income
21,433
30,474
Grants received
17,213
22,950

The whole of the turnover is attributable to the principal activity of the group wholly undertaken in the United Kingdom.

4
Operating profit
2025
2024
£
£
Operating profit for the year is stated after charging/(crediting):
Government grants
(17,213)
(22,950)
Fees payable to the group's auditor for the audit of the group's financial statements
10,500
10,500
Depreciation of tangible fixed assets
153,316
166,871
Loss/(profit) on disposal of tangible fixed assets
24,428
(5,748)
Amortisation of intangible assets
212,894
212,894
Operating lease charges
9,114
-
5
Employees

The average monthly number of persons (including directors) employed by the group and company during the year was:

Group
Company
2025
2024
2025
2024
Number
Number
Number
Number
Production staff
47
48
1
1
Administrative staff
9
10
-
-
Management staff
1
2
-
-
Sales staff
2
2
-
-
Total
59
62
1
1
SALAMANDER HASKELL HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
5
Employees
(Continued)
- 20 -

Their aggregate remuneration comprised:

Group
Company
2025
2024
2025
2024
£
£
£
£
Wages and salaries
2,368,071
2,288,107
-
0
-
0
Social security costs
227,953
194,984
-
-
Pension costs
74,220
70,003
-
0
-
0
2,670,244
2,553,094
-
0
-
0
6
Director's remuneration
2025
2024
£
£
Remuneration for qualifying services
43,904
41,583
Company pension contributions to defined contribution schemes
7,198
7,161
51,102
48,744

The number of directors for whom retirement benefits are accruing under defined contribution schemes amounted to 1 (2024 - 1).

7
Interest receivable and similar income
2025
2024
£
£
Interest income
Interest on bank deposits
21,433
30,474
8
Interest payable and similar expenses
2025
2024
£
£
Other interest on financial liabilities
58,879
59,067
9
Taxation
2025
2024
£
£
Current tax
UK corporation tax on profits for the current period
243,534
208,993
Adjustments in respect of prior periods
-
0
(92,118)
Total current tax
243,534
116,875
SALAMANDER HASKELL HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
9
Taxation
2025
2024
£
£
(Continued)
- 21 -
Deferred tax
Origination and reversal of timing differences
65,200
(16,800)
Total tax charge
308,734
100,075

The actual charge for the year can be reconciled to the expected charge for the year based on the profit or loss and the standard rate of tax as follows:

2025
2024
£
£
Profit before taxation
1,137,390
752,948
Expected tax charge based on the standard rate of corporation tax in the UK of 25.00% (2024: 25.00%)
284,348
188,237
Tax effect of expenses that are not deductible in determining taxable profit
1,648
(132)
Permanent capital allowances in excess of depreciation
(64)
-
0
Amortisation on assets not qualifying for tax allowances
53,225
53,225
Research and development tax credit
(30,423)
(140,582)
Tax at marginal rate
-
0
(673)
Taxation charge
308,734
100,075
10
Intangible fixed assets
Group
Goodwill
£
Cost
At 1 October 2024 and 30 September 2025
2,128,944
Amortisation and impairment
At 1 October 2024
1,454,776
Amortisation charged for the year
212,894
At 30 September 2025
1,667,670
Carrying amount
At 30 September 2025
461,274
At 30 September 2024
674,168
The company had no intangible fixed assets at 30 September 2025 or 30 September 2024.
SALAMANDER HASKELL HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 22 -
11
Tangible fixed assets
Group
Freehold land and buildings
Plant and equipment
Motor vehicles
Computer equipment
Total
£
£
£
£
£
Cost
At 1 October 2024
818,787
1,644,622
119,962
28,284
2,611,655
Additions
-
0
330,020
40,250
-
0
370,270
Disposals
-
0
(87)
-
0
-
0
(87)
Other changes
-
0
102,000
-
0
-
0
102,000
At 30 September 2025
818,787
2,076,555
160,212
28,284
3,083,838
Depreciation and impairment
At 1 October 2024
-
0
1,209,907
56,189
27,559
1,293,655
Depreciation charged in the year
-
0
134,132
18,459
725
153,316
Eliminated in respect of disposals
-
0
(74)
-
0
-
0
(74)
Other changes
-
0
91,415
-
0
-
0
91,415
At 30 September 2025
-
0
1,435,380
74,648
28,284
1,538,312
Carrying amount
At 30 September 2025
818,787
641,175
85,564
-
0
1,545,526
At 30 September 2024
818,787
434,715
63,773
725
1,318,000
The company had no tangible fixed assets at 30 September 2025 or 30 September 2024.

The freehold property is used by a group company and is stated at cost.

12
Investment property
Group
Company
2025
2025
£
£
Fair value
At 1 October 2024 and 30 September 2025
747,687
-

The freehold investment property is rented to third party tenants. Based on independent property valuations carried out in June 2023 there is no material difference between market value and cost value and the property continues to be stated at cost value.

13
Fixed asset investments
Group
Company
2025
2024
2025
2024
Notes
£
£
£
£
Investments in subsidiaries
14
-
0
-
0
5,220,124
5,220,124
SALAMANDER HASKELL HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
13
Fixed asset investments
(Continued)
- 23 -
Movements in fixed asset investments
Company
Shares in subsidiaries
£
Cost or valuation
At 1 October 2024 and 30 September 2025
5,220,124
Carrying amount
At 30 September 2025
5,220,124
At 30 September 2024
5,220,124
14
Subsidiaries

Details of the company's subsidiaries at 30 September 2025 are as follows:

Name of undertaking
Registered office
Class of
% Held
shares held
Direct
Salamander Fabrications Limited
Slamander Works, Old Bank, Slaithwaite, Huddersfield, HD7 5HB
Ordinary
100.00
Salamander Haskell Limited
as above
Ordinary
100.00
15
Stocks
Group
Company
2025
2024
2025
2024
£
£
£
£
Raw materials and consumables
257,817
275,163
-
-
Work in progress
105,994
151,653
-
-
Finished goods and goods for resale
16,041
17,782
-
0
-
0
379,852
444,598
-
-
16
Debtors
Group
Company
2025
2024
2025
2024
Amounts falling due within one year:
£
£
£
£
Trade debtors
1,686,108
1,259,971
-
0
-
0
Amounts owed by group undertakings
-
-
998,271
998,178
Other debtors
5,804,100
5,788,078
6,050,001
4,650,000
Prepayments and accrued income
86,720
64,534
-
0
-
0
7,576,928
7,112,583
7,048,272
5,648,178

Debtors amounting to £29,250 (2024: £32,250) fall due after more than one year.

SALAMANDER HASKELL HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 24 -
17
Creditors: amounts falling due within one year
Group
Company
2025
2024
2025
2024
Notes
£
£
£
£
Trade creditors
467,167
377,595
-
0
-
0
Corporation tax payable
243,534
208,993
-
0
3,750
Other taxation and social security
363,507
288,527
-
-
Government grants
20
12,909
17,213
-
0
-
0
Other creditors
594,680
591,632
-
0
-
0
Accruals and deferred income
342,617
322,652
1
1
2,024,414
1,806,612
1
3,751
18
Creditors: amounts falling due after more than one year
Group
Company
2025
2024
2025
2024
Notes
£
£
£
£
Government grants
20
38,727
51,636
-
0
-
0
19
Deferred taxation

The following are the major deferred tax liabilities and assets recognised by the group and company, and movements thereon:

Liabilities
Liabilities
2025
2024
Group
£
£
Accelerated capital allowances
98,000
32,800
The company has no deferred tax assets or liabilities.
Group
Company
2025
2025
Movements in the year:
£
£
Liability at 1 October 2024
32,800
-
Charge to profit or loss
65,200
-
Liability at 30 September 2025
98,000
-
SALAMANDER HASKELL HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 25 -
20
Government grants
Group
Company
2025
2024
2025
2024
£
£
£
£
Arising from government grants
51,636
68,849
-
-

Deferred income is included in the financial statements as follows:

Current liabilities
12,909
17,213
-
0
-
0
Non-current liabilities
38,727
51,636
-
0
-
0
51,636
68,849
-
-
21
Retirement benefit schemes
2025
2024
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
74,220
70,003

A defined contribution pension scheme is operated for all qualifying employees. The assets of the scheme are held separately from those of the group in an independently administered fund.

22
Share capital
Group and company
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of 1p each
300,000
300,000
3,000
3,000
23
Reserves
Share premium

This reserve records the amount above the nominal value received for shares sold, less transaction costs.

24
Operating lease commitments

The total future lease payments receivable under non-cancellable operating leases are as follows:

SALAMANDER HASKELL HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
24
Operating lease commitments
(Continued)
- 26 -
Group
Company
2025
2024
2025
2024
Future amounts receivable:
£
£
£
£
Within 1 year
73,824
73,824
-
-
Years 2-5
259,842
277,210
-
-
After 5 years
37,640
94,101
-
-
371,306
445,135
-
-
25
Related party transactions
Transactions with related parties

Group

Included in debtors is a loan of £5,751,000 (2024: £5,751,000) owed by a company controlled by the director. This loan is unsecured, repayable on demand and currently interest-free.

Included in creditors is a loan of £588,763 (2024: £588,763) owing to a director. This loan is unsecured,repayable on demand, and bears interest at 10% per annum.

Company

The loans owed by group and related undertakings are unsecured, repayable on demand and currently interest free.

26
Controlling party

The company is controlled by M Haskell.

SALAMANDER HASKELL HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 27 -
27
Cash generated from group operations
2025
2024
£
£
Profit after taxation
828,656
652,873
Adjustments for:
Taxation charged
308,734
100,075
Finance costs
58,879
59,067
Investment income
(21,433)
(30,474)
Loss/(gain) on disposal of tangible fixed assets
24,428
(5,748)
Amortisation and impairment of intangible assets
212,894
212,894
Depreciation and impairment of tangible fixed assets
153,316
166,871
Movements in working capital:
Decrease/(increase) in stocks
64,746
(32,493)
(Increase)/decrease in debtors
(464,345)
106,916
Increase in creditors
147,565
85,006
Decrease in deferred income
(17,213)
(22,950)
Cash generated from operations
1,296,227
1,292,037
28
Analysis of changes in net funds - group
1 October 2024
Cash flows
30 September 2025
£
£
£
Cash at bank and in hand
1,735,396
684,518
2,419,914
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