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REGISTERED NUMBER: 12270082 (England and Wales)

Financial Statements for the Year Ended 31 March 2025

for

528 International T/a MBM Limited

| 528 International T/a MBM Limited (Registered number: 12270082) |

Contents of the Financial Statements

for the Year Ended 31 March 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| 528 International T/a MBM Limited |

Company Information

for the Year Ended 31 March 2025

| DIRECTORS: | L McGann

| Ms M McGann

| REGISTERED OFFICE: | Secret Warehouse

| Syren Street

| Bootle

| Merseyside

| L20 8HN

| REGISTERED NUMBER: | 12270082 (England and Wales)

| AUDITORS: | Xeinadin Audit Limited

| 116 Duke Street

| Liverpool

| Merseyside

| L1 5JW

| 528 International T/a MBM Limited (Registered number: 12270082) |

Balance Sheet

31 March 2025

| 31.3.25 | 31.3.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 3,838 |  | 3,838 |  |

Tangible assets | 5 | 82,608 |  | 50,380 |  |

86,446 |  | 54,218 |  |

CURRENT ASSETS

Stocks | 4,261,529 |  | 277,844 |  |

Debtors | 6 | 832,883 |  | 1,050,383 |  |

Cash at bank and in hand | 284,768 |  | 72,852 |  |

5,379,180 |  | 1,401,079 |  |

CREDITORS

Amounts falling due within one year | 7 | 5,273,226 |  | 1,443,055 |  |

NET CURRENT ASSETS/(LIABILITIES) | 105,954 |  | (41,976 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 192,400 |  | 12,242 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 192,300 |  | 12,142 |  |

SHAREHOLDERS' FUNDS | 192,400 |  | 12,242 |  |

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 15 April 2026 and were signed on its behalf by:

Ms M McGann - Director

| 528 International T/a MBM Limited (Registered number: 12270082) |

Notes to the Financial Statements

for the Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| 528 International T/a MBM 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.

| Significant judgements and estimates

| There are no judgements (apart from those involving estimates) that have had a significant effect on amounts recognised in the financial statements.

| Turnover

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

| 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.

| Development costs are being amortised evenly over their estimated useful life of nil years.

| 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 etc | - | 20% on cost

| Stocks

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

| Financial instruments

| Other loans are initially measured at the present value of future payments, discounted at a market rate of interest, and subsequently at amortised cost using the effective interest method.

| Directors loans and intercompany loans (being repayable on demand), trade debtors and trade creditors are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

| Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit and loss.

| Taxation

| Taxation for the year 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.

| 528 International T/a MBM Limited (Registered number: 12270082) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

2. | ACCOUNTING POLICIES - continued

| 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 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.

| 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.

| 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 10 (2024 - 3 ) .

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| At 1 April 2024

| and 31 March 2025 | 3,838 |  |

| NET BOOK VALUE

| At 31 March 2025 | 3,838 |  |

| At 31 March 2024 | 3,838 |  |

| 528 International T/a MBM Limited (Registered number: 12270082) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 April 2024 | 65,679 |  |

| Additions | 56,705 |  |

| At 31 March 2025 | 122,384 |  |

| DEPRECIATION

| At 1 April 2024 | 15,299 |  |

| Charge for year | 24,477 |  |

| At 31 March 2025 | 39,776 |  |

| NET BOOK VALUE

| At 31 March 2025 | 82,608 |  |

| At 31 March 2024 | 50,380 |  |

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

| 31.3.25 |  | 31.3.24

£ | £ |

| Trade debtors | 734,299 |  | 814,990 |  |

| Amounts owed by associates | 2,694 |  | 2,694 |  |

| Other debtors | 95,890 |  | 232,699 |  |

832,883 |  | 1,050,383 |  |

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

| 31.3.25 |  | 31.3.24

£ | £ |

| Bank loans and overdrafts | 527 |  | - |  |

| Trade creditors | 4,435,704 |  | 834,768 |  |

| Amounts owed to associates | 279,746 |  | 379,746 |  |

| Taxation and social security | 71,967 |  | 106,708 |  |

| Other creditors | 485,282 |  | 121,833 |  |

5,273,226 |  | 1,443,055 |  |

8. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

| 31.3.25 |  | 31.3.24

£ | £ |

| Within one year | 59,952 |  | - |  |

| Between one and five years | 78,561 |  | - |  |

138,513 |  | - |  |

| 528 International T/a MBM Limited (Registered number: 12270082) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

9. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was qualified on the following basis:

| Basis for qualified opinion

| We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion, with the exception of the matters set out below.

| The prior year financial statements were not subject to an audit and the inventory in the prior year has not been verified. We were unable to satisfy ourselves by alternative means concerning the inventory quantities held at 31 March 2024, which were included in the balance sheet at £277,844 by using other audit procedures. We are unable to quantify the impact of any opening balance adjustments to the current year.

| Furthermore, during the course of the audit we were unable to observe the physical counting of inventories held at a third party location. We were unable to satisfy ourselves by alternative means concerning some of the inventory quantities held at 31 March 2025, which are included in the balance sheet at £1,940,291, by using other audit procedures. Consequently we were unable to determine whether any adjustment to this amount was necessary.

| Rebecca Richards FCCA (Senior Statutory Auditor)

| for and on behalf of Xeinadin Audit Limited

10. | RELATED PARTY DISCLOSURES

| 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.

11. | ULTIMATE CONTROLLING PARTY

| The immediate and ultimate parent company is 8&22 Limited, a company registered in England and Wales, registered office 116 Duke Street, Liverpool L1 5JW. Consolidated accounts are available at Companies House.

| In the opinion of the directors there is no ultimate controlling party.