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REGISTERED NUMBER: 01446299 (England and Wales)

| TONISCOTT HOLDINGS LIMITED |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 DECEMBER 2025 |

TONISCOTT HOLDINGS LIMITED (REGISTERED NUMBER: 01446299)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

| Page |

Company Information | 1 |

Statement of Financial Position | 2 |  | to |  | 3

Notes to the Financial Statements | 4 |  | to |  | 6

TONISCOTT HOLDINGS LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | Mrs M D S Davie

| K J Davie

| SECRETARY: | Mrs M D S Davie

| REGISTERED OFFICE: | 8 Duke Street

| Loughborough

| Leicestershire

| LE11 1ED

| REGISTERED NUMBER: | 01446299 (England and Wales)

| ACCOUNTANTS: | Duncan & Toplis Limited

| 3 Princes Court

| Royal Way

| Loughborough

| Leicestershire

| LE11 5XR

TONISCOTT HOLDINGS LIMITED (REGISTERED NUMBER: 01446299)

STATEMENT OF FINANCIAL POSITION

31 DECEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Property, plant and equipment | 4 | 81,222 |  | 74,066 |  |

Investments | 5 | 9,999 |  | 9,999 |  |

91,221 |  | 84,065 |  |

CURRENT ASSETS

Inventories | 1,000 |  | 1,000 |  |

Debtors | 6 | 4,412 |  | 5,461 |  |

Cash at bank and in hand | 138,426 |  | 125,088 |  |

143,838 |  | 131,549 |  |

CREDITORS

Amounts falling due within one year | 7 | 55,151 |  | 53,769 |  |

NET CURRENT ASSETS | 88,687 |  | 77,780 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 179,908 |  | 161,845 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (10,000 | ) | (10,000 | ) |

PROVISIONS FOR LIABILITIES | (3,259 | ) | (2,861 | ) |

NET ASSETS | 166,649 |  | 148,984 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 82,000 |  | 82,000 |  |

Retained earnings | 84,649 |  | 66,984 |  |

SHAREHOLDERS' FUNDS | 166,649 |  | 148,984 |  |

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.

TONISCOTT HOLDINGS LIMITED (REGISTERED NUMBER: 01446299)

STATEMENT OF FINANCIAL POSITION - 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 April 2026 and were signed on its behalf by:

Mrs M D S Davie - Director

TONISCOTT HOLDINGS LIMITED (REGISTERED NUMBER: 01446299)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | GENERAL INFORMATION

| Toniscott 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 financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

| The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

| The financial statements cover the individual entity.

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.

| Preparation of consolidated financial statements

| The financial statements contain information about Toniscott Holdings Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

| Revenue

| Revenue represents net invoiced sales of goods and services, excluding value added tax.

| Property, plant and equipment

| Property, plant & equipment assets are held at cost less accumulated depreciation. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Freehold property |  | - 2% on cost |  |

| Plant and machinery |  | - 10% on cost |  |

| Fixtures and fittings |  | - 10% on cost |  |

| Motor vehicles |  | - 25% on reducing balance |  |

| Rolls Royce vehicles |  | - Valued by directors |  |

| Taxation

| Taxation for the year 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

| 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.

TONISCOTT HOLDINGS LIMITED (REGISTERED NUMBER: 01446299)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 7 (2024 - 6 ) .

4. | PROPERTY, PLANT AND EQUIPMENT

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1 January 2025 | 66,353 |  | 59,034 |  | 125,387 |  |

| Additions | 4,047 |  | 8,585 |  | 12,632 |  |

| Disposals | - |  | (1,250 | ) | (1,250 | ) |

| At 31 December 2025 | 70,400 |  | 66,369 |  | 136,769 |  |

| DEPRECIATION

| At 1 January 2025 | 19,164 |  | 32,157 |  | 51,321 |  |

| Charge for year | 1,087 |  | 3,139 |  | 4,226 |  |

| Eliminated on disposal | - |  | (1,250 | ) | (1,250 | ) |

| Impairments | - |  | 1,250 |  | 1,250 |  |

| At 31 December 2025 | 20,251 |  | 35,296 |  | 55,547 |  |

| NET BOOK VALUE

| At 31 December 2025 | 50,149 |  | 31,073 |  | 81,222 |  |

| At 31 December 2024 | 47,189 |  | 26,877 |  | 74,066 |  |

5. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 9,999 |  |

| NET BOOK VALUE

| At 31 December 2025 | 9,999 |  |

| At 31 December 2024 | 9,999 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 323 |  | 1,154 |  |

| Other debtors | 4,089 |  | 4,307 |  |

4,412 |  | 5,461 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 14,765 |  | 10,803 |  |

| Taxation and social security | 30,534 |  | 36,924 |  |

| Other creditors | 9,852 |  | 6,042 |  |

55,151 |  | 53,769 |  |

TONISCOTT HOLDINGS LIMITED (REGISTERED NUMBER: 01446299)

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 |

£ | £ |

| Amounts owed to group undertakings | 10,000 |  | 10,000 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 41,000 | A Ordinary | 1 | 41,000 |  | 41,000 |  |

| 41,000 | B Ordinary | 1 | 41,000 |  | 41,000 |  |

82,000 |  | 82,000 |  |

10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

2025 | 2024 |

£ | £ |

| Mrs M D S Davie

| Balance outstanding at start of year | 596 |  | - |  |

| Amounts advanced | - |  | 596 |  |

| Amounts repaid | (596 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | 596 |  |