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REGISTERED NUMBER: 05048020 (England and Wales)

| Make Mine Limited |

| Unaudited financial statements |

| for the year ended 30 April 2025 |

Make Mine Limited (Registered number: 05048020)

Contents of the financial statements

For The Year Ended 30 April 2025

Page |

Company information | 1 |

Balance sheet | 2 |

Notes to the financial statements | 4 |

Make Mine Limited

Company information

For The Year Ended 30 April 2025

| Director: | B Isiksalan

| Secretary: | B Isiksalan

| Registered office: | Construction House

| Runwell Road

| Wickford

| Essex

| SS11 7HQ

| Registered number: | 05048020 (England and Wales)

| Accountants: | Clay Ratnage Strevens & Hills

| Chartered Accountants

| Construction House, Runwell Road

| Wickford

| Essex

| SS11 7HQ

Make Mine Limited (Registered number: 05048020)

Balance sheet

30 April 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

Fixed assets

Tangible assets | 4 | 9,682 |  | 12,911 |  |

Current assets

Stock | 5 | 8,780 |  | 9,250 |  |

Debtors | 6 | 183,102 |  | 187,813 |  |

Cash at bank and in hand | 61,341 |  | 28,066 |  |

253,223 |  | 225,129 |  |

Creditors

Amounts falling due within one year | 7 | 76,338 |  | 62,766 |  |

Net current assets | 176,885 |  | 162,363 |  |

Total assets less current liabilities | 186,567 |  | 175,274 |  |

Capital and reserves

Called up share capital | 100 |  | 100 |  |

Retained earnings | 186,467 |  | 175,174 |  |

186,567 |  | 175,274 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Make Mine Limited (Registered number: 05048020)

Balance sheet - continued

30 April 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 Income statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 March 2026 and were signed by:

B Isiksalan - Director

Make Mine Limited (Registered number: 05048020)

Notes to the financial statements

For The Year Ended 30 April 2025

1. | Statutory information

| Make Mine 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.

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.

| Turnover

| Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

| Sale of goods

| Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

| - the company has transferred the significant risks and rewards of ownership to the buyer;

| - the company retains neither continuing managerial involvement to the degree usually associated with

| ownership nor effective control over the goods sold;

| - the amount of revenue can be measured reliably;

| - it is probable that the company will receive the consideration due under the transaction; and

| - the costs incurred or to be incurred in respect of the transaction can be measured reliably.

| 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 | - | 25% on reducing balance

| The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

| Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

| Stock

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

Make Mine Limited (Registered number: 05048020)

Notes to the financial statements - continued

For The Year Ended 30 April 2025

2. | Accounting policies - continued

| Financial instruments

| The company has elected to apply Section 11 "Basic Financial Instruments" of FRS 102 to all of its financial instruments. Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.

| Basic financial assets

| Basic financial assets, including trade and other receivables and cash and bank balances, are initially measured at transaction price including transaction costs and subsequently carried at amortised cost using the effective interest method, less any impairment provision. Where an arrangement constitutes a financing transaction, whereby payment is deferred beyond normal business terms, it is measured at the present value of future receipts discounted at a market rate of interest. Discounting is omitted where the effect is immaterial.

| Impairment of financial assets

| Financial assets are assessed for impairment at each reporting date. An impairment loss arises where events subsequent to initial recognition indicate that estimated future cash flows have been adversely affected, and is measured as the difference between the carrying amount and the present value of future cash flows at the original effective interest rate. Where the indicators of impairment subsequently reverse, the impairment loss may be reversed up to the original carrying amount, and is recognised in profit or loss.

| Financial liabilities

| Financial liabilities and equity instruments are classified according to the substance of their contractual arrangements. An equity instrument is any contract that evidences a residual interest in the assets of the company after deduction of all its liabilities.

| Basic financial liabilities, including trade and other payables and bank and other loans, are initially measured at transaction price after transaction costs, or where a financing transaction exists, at the present value of future payments discounted at a market rate of interest. Discounting is omitted where the effect is immaterial. All debt instruments, including trade payables, are subsequently carried at amortised cost using the effective interest method.

| Trade payables are classified as current liabilities where payment is due within one year, and as non-current liabilities otherwise.

| Derecognition of financial instruments

| Financial assets are derecognised when contractual rights to future cash flows expire, are settled, or when the asset and substantially all risks and rewards of ownership are transferred to another party. Where significant risks and rewards are retained, the relevant portion continues to be recognised. Financial liabilities are derecognised when the related contractual obligations are discharged, cancelled or expire.

Make Mine Limited (Registered number: 05048020)

Notes to the financial statements - continued

For The Year Ended 30 April 2025

2. | Accounting policies - continued

| Taxation

| 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.

| 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.

| Pension costs and other post-retirement benefits

| Defined contribution pension plan

| The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations.

| The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the company in independently administered funds.

| Debtors

| Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

| Cash and cash equivalents

| Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

| Creditors

| Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

| Finance costs

| Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

3. | Employees and directors

| The average number of employees during the year was 5 (2024 - 4 ) .

Make Mine Limited (Registered number: 05048020)

Notes to the financial statements - continued

For The Year Ended 30 April 2025

4. | Tangible fixed assets

| Plant and

| machinery

£ |

| Cost

| At 1 May 2024

| and 30 April 2025 | 71,190 |  |

| Depreciation

| At 1 May 2024 | 58,279 |  |

| Charge for year | 3,229 |  |

| At 30 April 2025 | 61,508 |  |

| Net book value

| At 30 April 2025 | 9,682 |  |

| At 30 April 2024 | 12,911 |  |

5. | Stock

2025 | 2024 |

£ | £ |

| Stock | 8,780 |  | 9,250 |  |

6. | Debtors

2025 | 2024 |

£ | £ |

| Trade debtors | - |  | 900 |  |

| Amounts owed by related parties | 154,270 |  | 158,183 |  |

| Staff loan | 1,000 |  | 1,000 |  |

| Prepayments | 27,832 |  | 27,730 |  |

183,102 |  | 187,813 |  |

7. | Creditors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Trade creditors | 14,376 |  | 48,397 |  |

| Amounts owed to related parties | 46,215 |  | 815 |  |

| Social security and other taxes | 1,503 |  | 1,382 |  |

| VAT | 9,774 |  | 7,379 |  |

| Accrued expenses | 4,470 |  | 4,793 |  |

76,338 |  | 62,766 |  |

Make Mine Limited (Registered number: 05048020)

Notes to the financial statements - continued

For The Year Ended 30 April 2025

8. | Pension commitments

| The company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension charge represents contributions payable by the company to the fund and amounted to £1,733 (2024 - £1,752).

9. | Related party transactions

| During the year the company paid a management charge of £35,000 (2024 - £25,000) to Civilpack Limited, a related party company.

| At the balance sheet date the company was owed £75,019 (2024 - £78,926) by Wayrest Limited and was owed £46,847 (2024 - £44,755) by Prix Fixe Limited, both of which are related party companies. In addition, the company owed £46,215 (2024 - £815) to Civilpack Limited and was owed £32,404 (2024 - £34,502) by Sana Bana Limited, both of which are also related party companies. None of these balances are subject to any interest charge.