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REGISTERED NUMBER: 04267335 (England and Wales)

Unaudited Financial Statements

FOR THE PERIOD

1 October 2024 to 26 September 2025

for

Burns Acquisitions Limited

| Burns Acquisitions Limited (Registered number: 04267335) |

Contents of the Financial Statements

FOR THE PERIOD 1 OCTOBER 2024 TO 26 SEPTEMBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Burns Acquisitions Limited |

Company Information

FOR THE PERIOD 1 OCTOBER 2024 TO 26 SEPTEMBER 2025

| DIRECTOR: | J Burns

| SECRETARY: | J Burns

| REGISTERED OFFICE: | Unit 16 Silk Mill Business Park

| Brook Street

| Tring

| Hertfordshire

| HP23 5EF

| REGISTERED NUMBER: | 04267335 (England and Wales)

| ACCOUNTANTS: | Connolly Accountants & Business Advisors Ltd

| Chartered Certified Accountants

| The Stable Yard

| 25-33 Vicarage Road

| Stony Stratford

| Milton Keynes

| Buckinghamshire

| MK11 1BN

| Burns Acquisitions Limited (Registered number: 04267335) |

Balance Sheet

26 SEPTEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 54,349 |  | 73,716 |  |

Investments | 5 | 6,625,000 |  | 6,360,427 |  |

6,679,349 |  | 6,434,143 |  |

CURRENT ASSETS

Stocks | 873,355 |  | 873,355 |  |

Debtors | 6 | 2,738,326 |  | 2,562,033 |  |

Cash at bank | 1,904 |  | 12,029 |  |

3,613,585 |  | 3,447,417 |  |

CREDITORS

Amounts falling due within one year | 7 | 122,999 |  | 475,054 |  |

NET CURRENT ASSETS | 3,490,586 |  | 2,972,363 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 10,169,935 |  | 9,406,506 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (4,286,824 | ) | (4,344,626 | ) |

PROVISIONS FOR LIABILITIES | (854,758 | ) | (854,758 | ) |

NET ASSETS | 5,028,353 |  | 4,207,122 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Revaluation reserve | 10 | 2,576,044 |  | 2,576,044 |  |

Retained earnings | 2,452,209 |  | 1,630,978 |  |

5,028,353 |  | 4,207,122 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 26 September 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 26 September 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.

| Burns Acquisitions Limited (Registered number: 04267335) |

Balance Sheet - continued

26 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 March 2026 and were signed by:

J Burns - Director

| Burns Acquisitions Limited (Registered number: 04267335) |

Notes to the Financial Statements

FOR THE PERIOD 1 OCTOBER 2024 TO 26 SEPTEMBER 2025

1. | STATUTORY INFORMATION

| Burns Acquisitions 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 as modified by the revaluation of certain assets.

| Tangible fixed assets

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

| Motor vehicles | - | 25% on reducing balance

| Investments in associates

| Investments in associate undertakings are recognised at cost.

| Stocks

| Work in progress is valued at the lower of cost and net realisable value.

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

| Financial instruments

| Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provision of the instrument.

| Financial assets and liabilities are offset, with 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 costs using the effective interest method 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.

| 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 a contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

| Basic financial liabilities

| Basic financial liabilities, including creditors and loans from related companies 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 payments 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 costs, 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.

| Burns Acquisitions Limited (Registered number: 04267335) |

Notes to the Financial Statements - continued

FOR THE PERIOD 1 OCTOBER 2024 TO 26 SEPTEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3. | EMPLOYEES AND DIRECTORS

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

4. | TANGIBLE FIXED ASSETS

| Motor

| vehicles

£ |

| COST

| At 1 October 2024

| and 26 September 2025 | 98,288 |  |

| DEPRECIATION

| At 1 October 2024 | 24,572 |  |

| Charge for period | 19,367 |  |

| At 26 September 2025 | 43,939 |  |

| NET BOOK VALUE

| At 26 September 2025 | 54,349 |  |

| At 30 September 2024 | 73,716 |  |

| Burns Acquisitions Limited (Registered number: 04267335) |

Notes to the Financial Statements - continued

FOR THE PERIOD 1 OCTOBER 2024 TO 26 SEPTEMBER 2025

5. | FIXED ASSET INVESTMENTS

| Interest

| in

| associate

£ |

| COST OR VALUATION

| At 1 October 2024 | 6,360,427 |  |

| Revaluations | 264,573 |  |

| At 26 September 2025 | 6,625,000 |  |

| NET BOOK VALUE

| At 26 September 2025 | 6,625,000 |  |

| At 30 September 2024 | 6,360,427 |  |

| Cost or valuation at 26 September 2025 is represented by:

| Interest

| in

| associate

£ |

| Valuation in 2018 | 2,586,090 |  |

| Valuation in 2019 | 271,453 |  |

| Valuation in 2022 | 577,183 |  |

| Valuation in 2025 | 264,573 |  |

| Cost | 2,925,701 |  |

6,625,000 |  |

| Investment in associates were valued on an open market basis on 30 September 2025 by the director.

6. | DEBTORS

2025 | 2024 |

£ | £ |

| Amounts falling due within one year:

| Other debtors | 166,193 |  | 28,200 |  |

| Amounts falling due after more than one year:

| Amounts owed by associates | 2,572,133 |  | 2,533,833 |  |

| Aggregate amounts | 2,738,326 |  | 2,562,033 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 107,119 |  | 118,043 |  |

| Amounts owed to group undertakings | 13,577 |  | 351,727 |  |

| Taxation and social security | 303 |  | 172 |  |

| Other creditors | 2,000 |  | 5,112 |  |

122,999 |  | 475,054 |  |

| Burns Acquisitions Limited (Registered number: 04267335) |

Notes to the Financial Statements - continued

FOR THE PERIOD 1 OCTOBER 2024 TO 26 SEPTEMBER 2025

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

2025 | 2024 |

£ | £ |

| Bank loans | 4,286,824 |  | 4,344,626 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 4,286,824 |  | 4,344,626 |  |

| The loan is secured by way of third party legal mortgage over the freehold property held by the wholly

| owned subsidiary Margisal Limited. In addition there is a first legal mortgage on the freehold property

| held by Burns Acquisitions Limited.

10. | RESERVES

| Revaluation

| reserve

£ |

| At 1 October 2024

| and 26 September 2025 | 2,576,044 |  |

11. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the period ended 26 September 2025 and the year ended 30 September 2024:

2025 | 2024 |

£ | £ |

| **UNKNOWN DIRECTOR 1**

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

| Amounts advanced | 157,334 |  | - |  |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of period | 157,334 |  | - |  |

| This balance was settled after the reporting date.

12. | RELATED PARTY DISCLOSURES

| At the reporting date the balance owed to Margisal Ltd was £13,577 (2024: £351,727), and the balance owed from Silk Mill Leisure Limited was £2,572,133 (2024: £2,533,833). The loan is interest free and has no set repayment terms.