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REGISTERED NUMBER: 15302229 (England and Wales)

FINANCIAL STATEMENTS

FOR THE PERIOD 1ST AUGUST 2024 TO 30TH SEPTEMBER 2025

FOR

FOLLEN (BOLTON LE SANDS) LTD

FOLLEN (BOLTON LE SANDS) LTD (REGISTERED NUMBER: 15302229)

CONTENTS OF THE FINANCIAL STATEMENTS

for the Period 1st August 2024 to 30th September 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Report of the Accountants | 7 |

FOLLEN (BOLTON LE SANDS) LTD

COMPANY INFORMATION

for the Period 1st August 2024 to 30th September 2025

| DIRECTORS: | Mr M Follen

| T M Follen

| REGISTERED OFFICE: | Snowhill House

| Snow Hill Lane

| Scorton

| Preston

| Lancashire

| PR3 1BA

| REGISTERED NUMBER: | 15302229 (England and Wales)

| ACCOUNTANTS: | BCS (North West) Limited

| 95 King Street

| Lancaster

| Lancashire

| LA1 1RH

FOLLEN (BOLTON LE SANDS) LTD (REGISTERED NUMBER: 15302229)

BALANCE SHEET

30th September 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 58,500 |  | - |  |

Tangible assets | 5 | 234,148 |  | - |  |

292,648 |  | - |  |

CURRENT ASSETS

Stocks | 91,293 |  | - |  |

Debtors | 6 | 128,275 |  | 100 |  |

Cash at bank and in hand | 237,895 |  | - |  |

457,463 |  | 100 |  |

CREDITORS

Amounts falling due within one year | 7 | 569,787 |  | - |  |

NET CURRENT (LIABILITIES)/ASSETS | (112,324 | ) | 100 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 180,324 |  | 100 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (152,135 | ) | - |  |

PROVISIONS FOR LIABILITIES | (5,337 | ) | - |  |

NET ASSETS | 22,852 |  | 100 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 22,752 |  | - |  |

22,852 |  | 100 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30th September 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30th September 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.

FOLLEN (BOLTON LE SANDS) LTD (REGISTERED NUMBER: 15302229)

BALANCE SHEET - continued

30th September 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 by the Board of Directors and authorised for issue on 9th April 2026 and were signed on its behalf by:

Mr M Follen - Director

FOLLEN (BOLTON LE SANDS) LTD (REGISTERED NUMBER: 15302229)

NOTES TO THE FINANCIAL STATEMENTS

for the Period 1st August 2024 to 30th September 2025

1. | STATUTORY INFORMATION

| Follen (Bolton Le Sands) Ltd 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.

| Turnover

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

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2024, is being amortised evenly over its estimated useful life of ten years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

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

| Fixtures and fittings | - | 20% on reducing balance

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

| Taxation for the period 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 period 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.

| 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.

FOLLEN (BOLTON LE SANDS) LTD (REGISTERED NUMBER: 15302229)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Period 1st August 2024 to 30th September 2025

2. | ACCOUNTING POLICIES - continued

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 9 (2024 - NIL ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| Additions | 65,000 |  |

| At 30th September 2025 | 65,000 |  |

| AMORTISATION

| Amortisation for period | 6,500 |  |

| At 30th September 2025 | 6,500 |  |

| NET BOOK VALUE

| At 30th September 2025 | 58,500 |  |

5. | TANGIBLE FIXED ASSETS

| Fixtures

| and

| fittings

£ |

| COST

| Additions | 292,685 |  |

| At 30th September 2025 | 292,685 |  |

| DEPRECIATION

| Charge for period | 58,537 |  |

| At 30th September 2025 | 58,537 |  |

| NET BOOK VALUE

| At 30th September 2025 | 234,148 |  |

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

2025 | 2024 |

£ | £ |

| Other debtors | 128,275 |  | 100 |  |

FOLLEN (BOLTON LE SANDS) LTD (REGISTERED NUMBER: 15302229)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Period 1st August 2024 to 30th September 2025

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts (see note 9) | 13,936 |  | - |  |

| Trade creditors | 130,244 |  | - |  |

| Amounts owed to group undertakings | 399,898 |  | - |  |

| Taxation and social security | 22,136 |  | - |  |

| Other creditors | 3,573 |  | - |  |

569,787 |  | - |  |

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

2025 | 2024 |

£ | £ |

| Bank loans (see note 9) | 152,135 |  | - |  |

9. | LOANS

| An analysis of the maturity of loans is given below:

2025 | 2024 |

£ | £ |

| Amounts falling due within one year or on demand:

| Barclays Loan <1yr | 13,936 |  | - |  |

| Amounts falling due between one and two years:

| Barclays Loan >1yr | 152,135 |  | - |  |

| Barclays Security Trustee Limited holds a fixed and floating charge over all company assets in respect to their loan to the company.

10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits, fully repaid in March 2026, to a director subsisted during the periods ended 30th September 2025 and 31st July 2024:

2025 | 2024 |

£ | £ |

| Mr M Follen

| Balance outstanding at start of period | - |  | - |  |

| Amounts advanced | 117,219 |  | - |  |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of period | 117,219 |  | - |  |

FOLLEN (BOLTON LE SANDS) LTD

REPORT OF THE ACCOUNTANTS TO THE DIRECTORS OF

FOLLEN (BOLTON LE SANDS) LTD

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.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the period ended 30th September 2025 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Our report is prepared solely for the confidential use of the directors and should not be relied upon by any third party without prior reference to ourselves.

BCS (North West) Limited

95 King Street

Lancaster

Lancashire

LA1 1RH

9th April 2026