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REGISTERED NUMBER: 02924337 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JULY 2025

FOR

J. LL. LEACH (HOLDINGS) & CO. LIMITED

J. LL. LEACH (HOLDINGS) & CO. LIMITED (REGISTERED NUMBER: 02924337)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JULY 2025

| Page |

Statement of Financial Position | 1 |  | to |  | 2

Notes to the Financial Statements | 3 |  | to |  | 6

J. LL. LEACH (HOLDINGS) & CO. LIMITED (REGISTERED NUMBER: 02924337)

STATEMENT OF FINANCIAL POSITION

30 JULY 2025

| 30.7.25 |  | 30.7.24

| Notes | £ | £ |

FIXED ASSETS

Investments | 4 | 3,399,201 |  | 3,399,201 |  |

Investment property | 5 | 1,825,000 |  | 1,825,000 |  |

5,224,201 |  | 5,224,201 |  |

CURRENT ASSETS

Debtors | 6 | - |  | 7,000 |  |

Cash at bank and in hand | 554,563 |  | 695,502 |  |

554,563 |  | 702,502 |  |

CREDITORS

Amounts falling due within one year | 7 | (203,425 | ) | (631,031 | ) |

NET CURRENT ASSETS | 351,138 |  | 71,471 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 5,575,339 |  | 5,295,672 |  |

PROVISIONS FOR LIABILITIES | (250,015 | ) | (250,015 | ) |

NET ASSETS | 5,325,324 |  | 5,045,657 |  |

CAPITAL AND RESERVES

Called up share capital | 3,000,000 |  | 3,000,000 |  |

Revaluation reserve | 750,046 |  | 750,046 |  |

Retained earnings | 1,575,278 |  | 1,295,611 |  |

5,325,324 |  | 5,045,657 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 July 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.

J. LL. LEACH (HOLDINGS) & CO. LIMITED (REGISTERED NUMBER: 02924337)

STATEMENT OF FINANCIAL POSITION - continued

30 JULY 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 16 April 2026 and were signed on its behalf by:

C J Downes - Director

J. LL. LEACH (HOLDINGS) & CO. LIMITED (REGISTERED NUMBER: 02924337)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JULY 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 Etruscan Street, Etruria Street, Stoke on Trent, Staffordshire, ST1 5SE. The principal activity of the company is that of a holding company.

| These 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'.

2. | ACCOUNTING POLICIES

| BASIS OF PREPARING THE FINANCIAL STATEMENTS

| The 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 financial statements are prepared in sterling, which is the functional currency of the entity.

| PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS

| The financial statements contain information about J. LL. LEACH (HOLDINGS) & CO. 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.

| 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.

| Key sources of estimation uncertainty

| Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. The key assumptions and other sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are as follows:

| As described in the accounting policies of the financial statements, depreciation of intangible and tangible fixed assets has been based on estimated useful lives and residual values deemed appropriate by the directors. Estimated useful lives and residual values are reviewed annually and revised as appropriate. Revisions take in to account actual asset lives and residual values as evidenced by disposals during current and prior accounting periods.

| INVESTMENTS IN SUBSIDIARIES

| Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

| INVESTMENT PROPERTY

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

J. LL. LEACH (HOLDINGS) & CO. LIMITED (REGISTERED NUMBER: 02924337)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JULY 2025

2. | ACCOUNTING POLICIES - continued

| FINANCIAL INSTRUMENTS

| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

| Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

| Debt instruments are subsequently measured at amortised cost.

| Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

| For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

| Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

| Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

| Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

| CORPORATION TAX

| The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| DEFERRED TAX

| Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

J. LL. LEACH (HOLDINGS) & CO. LIMITED (REGISTERED NUMBER: 02924337)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JULY 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| 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 cashgenerating 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2024 - 3 ) .

4. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 31 July 2024

| and 30 July 2025 | 3,399,201 |  |

| NET BOOK VALUE

| At 30 July 2025 | 3,399,201 |  |

| At 30 July 2024 | 3,399,201 |  |

| The company owns 100% of the issued Ordinary share capital of J LL Leach & Co Ltd, a company registered in England and Wales. The principal activity of the company is that of engineering specialists.

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 31 July 2024

| and 30 July 2025 | 1,825,000 |  |

| NET BOOK VALUE

| At 30 July 2025 | 1,825,000 |  |

| At 30 July 2024 | 1,825,000 |  |

| The directors consider the investment properties are stated at fair value as at 30 July 2025.

J. LL. LEACH (HOLDINGS) & CO. LIMITED (REGISTERED NUMBER: 02924337)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JULY 2025

5. | INVESTMENT PROPERTY - continued

| Fair value at 30 July 2025 is represented by:

£ |

| Valuation in 2025 | 1,825,000 |  |

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

| 30.7.25 |  | 30.7.24

£ | £ |

| Directors' loan accounts | - |  | 7,000 |  |

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

| 30.7.25 |  | 30.7.24

£ | £ |

| Amounts owed to group undertakings | 53,034 |  | 554,409 |  |

| Tax | 93,222 |  | 52,636 |  |

| Directors' loan accounts | 57,169 |  | 23,986 |  |

203,425 |  | 631,031 |  |

| Amounts owed to group undertakings are unsecured, interest free, have no fixed date of repayment and are repayable on demand.

8. | RELATED PARTY DISCLOSURES

| All transactions undertaken with the directors are deemed to be conducted under normal market conditions or are not material.

| The company has taken advantage of the exemption from the disclosures according to FRS 102 Section 33.1A, regarding the transactions between fellow group companies, where the subsidiary party to the transaction is wholly owned by such a member.