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REGISTERED NUMBER: 09317348 (England and Wales)

| GILMOUR AND HOLLAND HOLDINGS LIMITED |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 DECEMBER 2025 |

GILMOUR AND HOLLAND HOLDINGS LIMITED (REGISTERED NUMBER: 09317348)

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

GILMOUR AND HOLLAND HOLDINGS LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | S M Holland

| A J Gilmour

| REGISTERED OFFICE: | 3 Castlegate

| Grantham

| Lincolnshire

| NG31 6SF

| REGISTERED NUMBER: | 09317348 (England and Wales)

| ACCOUNTANTS: | Duncan & Toplis Limited

| 3 Castlegate

| Grantham

| Lincolnshire

| NG31 6SF

GILMOUR AND HOLLAND HOLDINGS LIMITED (REGISTERED NUMBER: 09317348)

STATEMENT OF FINANCIAL POSITION

31 DECEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Property, plant and equipment | 4 | 1,646,321 |  | 1,656,355 |  |

Investments | 5 | 1,600,000 |  | 1,600,000 |  |

3,246,321 |  | 3,256,355 |  |

CURRENT ASSETS

Cash at bank | 406,483 |  | 25,223 |  |

CREDITORS

Amounts falling due within one year | 6 | 243,817 |  | 414,342 |  |

NET CURRENT ASSETS/(LIABILITIES) | 162,666 |  | (389,119 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 3,408,987 |  | 2,867,236 |  |

CREDITORS

Amounts falling due after more than one year | 7 | - |  | (195,984 | ) |

PROVISIONS FOR LIABILITIES | (3,479 | ) | - |  |

NET ASSETS | 3,405,508 |  | 2,671,252 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 680 |  | 680 |  |

Merger reserve | 1,599,000 |  | 1,599,000 |  |

Retained earnings | 1,805,828 |  | 1,071,572 |  |

SHAREHOLDERS' FUNDS | 3,405,508 |  | 2,671,252 |  |

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.

GILMOUR AND HOLLAND HOLDINGS LIMITED (REGISTERED NUMBER: 09317348)

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 15 April 2026 and were signed on its behalf by:

A J Gilmour - Director

S M Holland - Director

GILMOUR AND HOLLAND HOLDINGS LIMITED (REGISTERED NUMBER: 09317348)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Gilmour and Holland 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 presentation currency of the financial statements is the Pound Sterling (£).

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.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Turnover

| Revenue 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.

| Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost less any provision for impairment.

| Financial instruments

| The company has chosen to adopt the FRS102 1A in respect of financial instruments.

| Basic financial assets, including trade and other debtors and cash and bank balances are initially recognised at transaction price, unless the arrangement constitute a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

| At the end of each reporting period, financial assets measured at amortised cost are assessed for objective evidence of impairment. 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 the income statement.

| 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. Accounts 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.

| 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.

GILMOUR AND HOLLAND HOLDINGS LIMITED (REGISTERED NUMBER: 09317348)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Consolidation

| The company is a parent company subject to the small companies regime. The company and its subsidiary comprise a small group. The company is therefore not required to and has not chosen to prepare group accounts.

3. | EMPLOYEES AND DIRECTORS

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

4. | PROPERTY, PLANT AND EQUIPMENT

| Land and

| buildings

£ |

| COST

| At 1 January 2025 | 1,872,525 |  |

| Additions | 26,478 |  |

| At 31 December 2025 | 1,899,003 |  |

| DEPRECIATION

| At 1 January 2025 | 216,170 |  |

| Charge for year | 36,512 |  |

| At 31 December 2025 | 252,682 |  |

| NET BOOK VALUE

| At 31 December 2025 | 1,646,321 |  |

| At 31 December 2024 | 1,656,355 |  |

5. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 2,141,497 |  |

| PROVISIONS

| At 1 January 2025

| and 31 December 2025 | 541,497 |  |

| NET BOOK VALUE

| At 31 December 2025 | 1,600,000 |  |

| At 31 December 2024 | 1,600,000 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | - |  | 38,441 |  |

| Taxation | 35,932 |  | 30,417 |  |

| Other creditors | 22,500 |  | 22,500 |  |

| Amount due to subsidiary

| company | 183,415 |  | 320,479 |  |

| Accrued expenses | 1,970 |  | 2,505 |  |

243,817 |  | 414,342 |  |

GILMOUR AND HOLLAND HOLDINGS LIMITED (REGISTERED NUMBER: 09317348)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

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

2025 | 2024 |

£ | £ |

| Bank loans - 1-2 years | - |  | 38,441 |  |

| Bank loans - 2-5 years | - |  | 157,543 |  |

- |  | 195,984 |  |

8. | CALLED UP SHARE CAPITAL

| Alloted, issued and fully paid: |  |

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

|  | value: |  |  | £ |  |  | £ |  |

| 80 |  | Ordinary A |  | £1 |  |  | 80 |  |  | 80 |  |

| 500 |  | Ordinary B |  | £1 |  |  | 500 |  |  | 500 |  |

| 50 |  | Ordinary C |  | £1 |  |  | 50 |  |  | 50 |  |

| 50 |  | Ordinary D |  | £1 |  |  | 50 |  |  | 50 |  |

|  | 680 |  |  | 680 |  |