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REGISTERED NUMBER: 09708054 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

AFRICAN SUPPLIES LTD

AFRICAN SUPPLIES LTD (REGISTERED NUMBER: 09708054)

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

AFRICAN SUPPLIES LTD

Company Information

for the Year Ended 31 December 2025

| DIRECTORS: | J F Collins

| Mrs K E Collins

| S Pogson

| REGISTERED OFFICE: | 153-155 London Road

| Hemel Hempstead

| Hertfordshire

| HP3 9SQ

| REGISTERED NUMBER: | 09708054 (England and Wales)

AFRICAN SUPPLIES LTD (REGISTERED NUMBER: 09708054)

Balance Sheet

31 December 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | - |  | 278 |  |

Investments | 5 | 2 |  | 1 |  |

2 |  | 279 |  |

CURRENT ASSETS

Debtors | 6 | 478,707 |  | 536,968 |  |

Cash at bank and in hand | 203,248 |  | 77,906 |  |

681,955 |  | 614,874 |  |

CREDITORS

Amounts falling due within one year | 7 | 501,809 |  | 529,644 |  |

NET CURRENT ASSETS | 180,146 |  | 85,230 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 180,148 |  | 85,509 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 1,000 |  | 1,000 |  |

Retained earnings | 9 | 179,148 |  | 84,509 |  |

SHAREHOLDERS' FUNDS | 180,148 |  | 85,509 |  |

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.

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 10 April 2026 and were signed on its behalf by:

J F Collins - Director

AFRICAN SUPPLIES LTD (REGISTERED NUMBER: 09708054)

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| African Supplies 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.

| Tangible fixed assets

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

| Plant and machinery | - | 20% on cost

| Fixtures and fittings | - | 20% on cost

| Computer equipment | - | 33% on cost

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| 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 year was 6 (2024 - 5 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Computer |

| machinery |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 January 2025

| and 31 December 2025 | 1,999 |  | 13,591 |  | 17,317 |  | 32,907 |  |

| DEPRECIATION

| At 1 January 2025 | 1,999 |  | 13,591 |  | 17,039 |  | 32,629 |  |

| Charge for year | - |  | - |  | 278 |  | 278 |  |

| At 31 December 2025 | 1,999 |  | 13,591 |  | 17,317 |  | 32,907 |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  | - |  | - |  | - |  |

| At 31 December 2024 | - |  | - |  | 278 |  | 278 |  |

AFRICAN SUPPLIES LTD (REGISTERED NUMBER: 09708054)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

5. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 January 2025 | 1 |  |

| Additions | 1 |  |

| At 31 December 2025 | 2 |  |

| NET BOOK VALUE

| At 31 December 2025 | 2 |  |

| At 31 December 2024 | 1 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 449,307 |  | 411,619 |  |

| Amounts owed by group undertakings | 20,832 |  | 116,433 |  |

| Other debtors | 1,225 |  | - |  |

| Tax | - |  | 8,916 |  |

| VAT | 7,343 |  | - |  |

478,707 |  | 536,968 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 38,117 |  | 17,469 |  |

| Amounts owed to group undertakings | 458,903 |  | 436,376 |  |

| Tax | - |  | 36,458 |  |

| VAT | - |  | 34,296 |  |

| Other creditors | 3,272 |  | 3,009 |  |

| Directors' current accounts | 1,517 |  | 2,036 |  |

501,809 |  | 529,644 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 750 | Ordinary | £1 | 750 |  | 750 |  |

| 250 | Ordinary A | £1 | 250 |  | 250 |  |

1,000 |  | 1,000 |  |

AFRICAN SUPPLIES LTD (REGISTERED NUMBER: 09708054)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

9. | RESERVES

| Retained

| earnings

£ |

| At 1 January 2025 | 84,509 |  |

| Profit for the year | 277,069 |  |

| Dividends | (182,430 | ) |

| At 31 December 2025 | 179,148 |  |

10. | RELATED PARTY DISCLOSURES

| At the balance sheet date the amount owed to the parent Company, Africa Build Ltd, amounted to £458,903 (2024: £436,376), which is repayable on demand. Interest has been charged at the rate of 2% on the outstanding balance during the year, amounting to £8,728 (2024: £8,489).

| A management charge has been levied by Africa Build Ltd to the Company, of £10,950 (2024: £10,950), which is included within administrative expenses.

| At the balance sheet date the amount owed to African Supplies Ltd by Roof TG Africa Middle East Limited, a company in which African Supplies Ltd holds 100% of the shares, amounted to £20,832 (2024: £116,433), which is payable on demand.

| A management charge has been levied by African Supplies Ltd to Roof TG Africa Middle East Limited, of £101,915 (2024: £201,983), which is included within turnover.

| Roof TG Africa Middle East Limited ceased to trade on 30th June 2025 and is in the process of an orderly winding up of its affairs.

11. | ULTIMATE CONTROLLING PARTY

| The ultimate parent company is Africa Build Ltd, a registered U.K. Company.