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REGISTERED NUMBER: 00383131 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 SEPTEMBER 2025 |

| FOR |

| LYONS BROTHERS (U.K) LIMITED |

LYONS BROTHERS (U.K) LIMITED (REGISTERED NUMBER: 00383131)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

LYONS BROTHERS (U.K) LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| DIRECTORS: | R Lyons

| J Lyons

| B J Lyons

| SECRETARY: | J Lyons

| REGISTERED OFFICE: | 34-40 High Street

| Wanstead

| London

| E11 2RJ

| REGISTERED NUMBER: | 00383131 (England and Wales)

| ACCOUNTANTS: | THP Limited

| Chartered Accountants

| 34-40 High Street

| Wanstead

| London

| E11 2RJ

LYONS BROTHERS (U.K) LIMITED (REGISTERED NUMBER: 00383131)

BALANCE SHEET

30 SEPTEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 4 | 51 |  | 51 |  |

Freehold investment properties | 5 | 2,100,000 |  | 1,748,132 |  |

2,100,051 |  | 1,748,183 |  |

CURRENT ASSETS

Debtors | 6 | 1,777 |  | 10,041 |  |

Cash at bank | 104,282 |  | 103,772 |  |

106,059 |  | 113,813 |  |

CREDITORS

Amounts falling due within one year | 7 | 39,244 |  | 38,535 |  |

NET CURRENT ASSETS | 66,815 |  | 75,278 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,166,866 |  | 1,823,461 |  |

PROVISIONS FOR LIABILITIES | 193,592 |  | 107,824 |  |

NET ASSETS | 1,973,274 |  | 1,715,637 |  |

CAPITAL AND RESERVES

Called up share capital | 8,002 |  | 8,002 |  |

Revaluation reserve | 8 | 1,105,095 |  | 838,995 |  |

Retained earnings | 860,177 |  | 868,640 |  |

SHAREHOLDERS' FUNDS | 1,973,274 |  | 1,715,637 |  |

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

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

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:

B J Lyons - Director

LYONS BROTHERS (U.K) LIMITED (REGISTERED NUMBER: 00383131)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | STATUTORY INFORMATION

| Lyons Brothers (U.K) 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 as modified by the revaluation of certain assets.

| Preparation of consolidated financial statements

| The financial statements contain information about Lyons Brothers (U.K) 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.

| Revenue recognition

| Revenue represents rents receivable on the company's investment properties.

| Revenue is recognised in the accounting period to which the rents relate.

| Investment properties

| Freehold Investment Properties are shown at fair values. Any aggregate surplus or deficit that arises from a change in fair value is recognised in the income statement, net of deferred tax. On an annual basis this surplus or deficit is transferred from retained profits into a separate, non-distributable reserve called the "Revaluation Reserve".

| 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.

| 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.

| Investments in subsidiaries

| Investments held as fixed assets are shown at cost less provision for impairment.

3. | EMPLOYEES AND DIRECTORS

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

LYONS BROTHERS (U.K) LIMITED (REGISTERED NUMBER: 00383131)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

4. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST

| At 1 October 2024

| and 30 September 2025 | 51 |  |

| NET BOOK VALUE

| At 30 September 2025 | 51 |  |

| At 30 September 2024 | 51 |  |

5. | FREEHOLD INVESTMENT PROPERTIES

| Total

£ |

| FAIR VALUE

| At 1 October 2024 | 1,748,132 |  |

| Revaluations | 351,868 |  |

| At 30 September 2025 | 2,100,000 |  |

| NET BOOK VALUE

| At 30 September 2025 | 2,100,000 |  |

| At 30 September 2024 | 1,748,132 |  |

| Freehold investment properties were valued on an open market basis on 30 September 2025 by the directors.

| Fair value at 30 September 2025 is represented by:

£ |

| Valuation in 1996 | 898,854 |  |

| Valuation in 2002 | (170,679 | ) |

| Valuation in 2007 | 48,400 |  |

| Valuation in 2009 | 21,462 |  |

| Valuation in 2010 | (136,262 | ) |

| Valuation in 2019 | 1,617,514 |  |

| Valuation in 2022 | (273,792 | ) |

| Valuation in 2023 | (1,058,679 | ) |

| Valuation in 2025 | 351,868 |  |

| Cost | 801,314 |  |

2,100,000 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 550 |  | 8,767 |  |

| Amounts owed by subsidiary undertaking | 473,982 |  | 447,885 |  |

| Provision against amount owed

| by subsidiary undertaking | (473,982 | ) | (447,885 | ) |

| Prepayments and accrued income | 1,227 |  | 1,274 |  |

1,777 |  | 10,041 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 3,223 |  | 2,746 |  |

| Social security and other taxes | 2,249 |  | 2,079 |  |

| Rent deposits | 6,750 |  | 7,833 |  |

| Directors' loan accounts | 21,497 |  | 21,197 |  |

| Accrued expenses | 5,525 |  | 4,680 |  |

39,244 |  | 38,535 |  |

LYONS BROTHERS (U.K) LIMITED (REGISTERED NUMBER: 00383131)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

8. | RESERVES

| Revaluation

| reserve

£ |

| At 1 October 2024 | 838,995 |  |

| Transfer revaluation surplus | 351,868 |  |

| Deferred tax on revaluation | (85,768 | ) |

| At 30 September 2025 | 1,105,095 |  |

9. | CONTINGENT LIABILITIES

| The company has given an unlimited guarantee for the bank overdraft of its subsidiary company Epping Motor & Marine Group Limited.

| At the year end, the subsidiary company had an overdraft balance of £nil (2024: £2,939).

10. | RELATED PARTY DISCLOSURES

| Included in creditors is a balance of £21,497 (2024: £21,197) owed to the directors of the company. This loan is interest free and repayable on demand.

| During the year, the company has increased the provision for doubtful debts by £26,097 (2024: £72,001) against the amounts due from its subsidiary Epping Motor & Marine Group Limited.