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STATEMENT OF CONSENT TO PREPARE ABRIDGED FINANCIAL STATEMENTS

All of the members of R&C Williams (Holdings) Limited have consented to the preparation of the abridged statement of income and retained earnings and the abridged statement of financial position for the year ending 30 September 2025 in accordance with Section 444(2A) of the Companies Act 2006.
COMPANY REGISTRATION NUMBER: 04801763

R&C WILLIAMS (HOLDINGS) LIMITED

FILLETED UNAUDITED ABRIDGED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

30 September 2025

R&C WILLIAMS (HOLDINGS) LIMITED

REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY ABRIDGED FINANCIAL STATEMENTS OF R&C WILLIAMS (HOLDINGS) LIMITED

YEAR ENDED 30 SEPTEMBER 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the abridged financial statements of R&C Williams (Holdings) Limited for the year ended 30 September 2025, which comprise the abridged statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html. Our work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf.
LANGARD LIFFORD HALL LIMITED Accountants and Registered Auditors
Lifford Hall Lifford Lane Kings Norton Birmingham B30 3JN
24 March 2026

R&C WILLIAMS (HOLDINGS) LIMITED

ABRIDGED STATEMENT OF FINANCIAL POSITION

30 September 2025

| 2025 | 2024
Note | £ | £ | £ | £

Fixed assets

Tangible assets | 4 |  | 1,178,211 |  | 360,000
Investments | 5 |  | 97,825 |  | 97,825
|  | -------------- |  | ------------
|  | 1,276,036 |  | 457,825

Current assets

Debtors | – |  | 26,921 |

Creditors: amounts falling due within one year | 791,290 |  | – |
| ------------ |  | ------------ |
Net current (liabilities)/assets |  | ( 791,290) |  | 26,921
|  | -------------- |  | ------------
Total assets less current liabilities |  | 484,746 |  | 484,746
|  | ------------ |  | ------------

Capital and reserves

Called up share capital |  | 366,494 |  | 366,494
Other reserves |  | 91,331 |  | 91,331
Profit and loss account |  | 26,921 |  | 26,921
|  | ------------ |  | ------------
Shareholders funds |  | 484,746 |  | 484,746
|  | ------------ |  | ------------

These abridged financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the abridged statement of income and retained earnings has not been delivered.
For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its abridged financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements .

R&C WILLIAMS (HOLDINGS) LIMITED

ABRIDGED STATEMENT OF FINANCIAL POSITION (continued)

30 September 2025
These abridged financial statements were approved by the board of directors and authorised for issue on 24 March 2026 , and are signed on behalf of the board by:

N D Drew
Director

Company registration number: 04801763

R&C WILLIAMS (HOLDINGS) LIMITED

NOTES TO THE ABRIDGED FINANCIAL STATEMENTS

YEAR ENDED 30 SEPTEMBER 2025
1. General Information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Spaghetti Junction, 1 Tyburn Road, Erdington, Birmingham, B24 8NP.
2. Statement of Compliance
These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting Policies
Basis of preparation
The abridged financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The abridged financial statements are prepared in sterling, which is the functional currency of the entity.
Consolidation
The company has taken advantage of the option not to prepare consolidated abridged financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
Investments in associates
Investments in associates accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in associates accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.
Investments in joint ventures
Investments in jointly controlled entities accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in jointly controlled entities accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the joint venture arising before or after the date of acquisition.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
4. Tangible Assets

| £
Cost |
At 1 October 2024 | 360,000
Additions | 818,211
| --------------
At 30 September 2025 | 1,178,211
| --------------
Depreciation |
At 1 October 2024 and 30 September 2025 | –
| --------------
Carrying amount |
At 30 September 2025 | 1,178,211
| --------------
At 30 September 2024 | 360,000
| --------------

5. Investments

| £
Cost |
At 1 October 2024 and 30 September 2025 | 97,825
| ------------
Impairment |
At 1 October 2024 and 30 September 2025 | –
| ------------
Carrying amount |
At 30 September 2025 | 97,825
| ------------
At 30 September 2024 | 97,825
| ------------

6. Contingencies
There is a legal charge and debenture in place, secured by fixed and floating charges against the company's assets and undertakings, in favour of National Westminster Bank Plc.
7. Related Party Transactions
At the balance sheet date, the company owed £791,290 (2024: £26,921 owed by) to R & C Williams Limited, the subsidiary company.
8. Controlling Party
The company's immediate and ultimate parent company at the balance sheet date was ND Support Services Limited , a company registered in England and Wales whose registered office is 7 Linton Road, Cradley Heath, West Midlands, B64 5NR. The ultimate controlling party are the shareholders of ND Support Services Limited.