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REGISTERED NUMBER: 01289424 (England and Wales)

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 28 FEBRUARY 2026 |

| FOR |

| SCHWARTZ BROTHERS LIMITED |

SCHWARTZ BROTHERS LIMITED (REGISTERED NUMBER: 01289424)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

SCHWARTZ BROTHERS LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 28 FEBRUARY 2026

| DIRECTOR: | A G Smith

| SECRETARY: |

| REGISTERED OFFICE: | 4 Saw close

| Bath

| Somerset

| BA1 1EY

| REGISTERED NUMBER: | 01289424 (England and Wales)

| ACCOUNTANTS: | PG Owen Limited

| Chartered Accountants

| 124 High Street

| Midsomer Norton

| Bath

| Avon

| BA3 2DA

SCHWARTZ BROTHERS LIMITED (REGISTERED NUMBER: 01289424)

BALANCE SHEET

28 FEBRUARY 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 49,708 |  | 57,507 |  |

49,708 |  | 57,507 |  |

CURRENT ASSETS

Stocks | 51,203 |  | 59,139 |  |

Debtors | 6 | 5,038 |  | 7,004 |  |

Cash at bank and in hand | 204,494 |  | 225,240 |  |

260,735 |  | 291,383 |  |

CREDITORS

Amounts falling due within one year | 7 | 71,406 |  | 112,220 |  |

NET CURRENT ASSETS | 189,329 |  | 179,163 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 239,037 |  | 236,670 |  |

PROVISIONS FOR LIABILITIES | 8 | 9,329 |  | 10,785 |  |

NET ASSETS | 229,708 |  | 225,885 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 229,608 |  | 225,785 |  |

SHAREHOLDERS' FUNDS | 229,708 |  | 225,885 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 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.

SCHWARTZ BROTHERS LIMITED (REGISTERED NUMBER: 01289424)

BALANCE SHEET - continued

28 FEBRUARY 2026

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 7 April 2026 and were signed by:

A G Smith - Director

SCHWARTZ BROTHERS LIMITED (REGISTERED NUMBER: 01289424)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

1. | STATUTORY INFORMATION

| Schwartz Brothers 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

| 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.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Fixtures and equipment | - | 15% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 25% on reducing balance

| Stocks

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

| 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.

| Pension costs and other post-retirement benefits

| The pension costs charged in the financial statements represent the contribution payable by the company during the year.

| Investments

| Fixed asset investments are stated at cost less provision for diminution in value.

SCHWARTZ BROTHERS LIMITED (REGISTERED NUMBER: 01289424)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 28 FEBRUARY 2026

2. | ACCOUNTING POLICIES - continued

| Intangible assets

| Acquired goodwill is written off in equal annual instalments over its estimated useful economic life of 20 years.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 27 (2025 - 22 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 March 2025

| and 28 February 2026 | 1,520 |  |

| AMORTISATION

| At 1 March 2025

| and 28 February 2026 | 1,520 |  |

| NET BOOK VALUE

| At 28 February 2026 | - |  |

| At 28 February 2025 | - |  |

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| Short |  | and |  | Motor |  | Computer |

| leasehold |  | equipment |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 March 2025 | 1,996 |  | 344,954 |  | 36,348 |  | 33,682 |  | 416,980 |  |

| Additions | - |  | 1,630 |  | - |  | 496 |  | 2,126 |  |

| Disposals | - |  | - |  | - |  | (483 | ) | (483 | ) |

| At 28 February 2026 | 1,996 |  | 346,584 |  | 36,348 |  | 33,695 |  | 418,623 |  |

| DEPRECIATION

| At 1 March 2025 | - |  | 299,702 |  | 31,496 |  | 28,275 |  | 359,473 |  |

| Charge for year | - |  | 7,032 |  | 1,213 |  | 1,408 |  | 9,653 |  |

| Eliminated on disposal | - |  | - |  | - |  | (211 | ) | (211 | ) |

| At 28 February 2026 | - |  | 306,734 |  | 32,709 |  | 29,472 |  | 368,915 |  |

| NET BOOK VALUE

| At 28 February 2026 | 1,996 |  | 39,850 |  | 3,639 |  | 4,223 |  | 49,708 |  |

| At 28 February 2025 | 1,996 |  | 45,252 |  | 4,852 |  | 5,407 |  | 57,507 |  |

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

2026 | 2025 |

£ | £ |

| Prepayments | 5,038 |  | 7,004 |  |

SCHWARTZ BROTHERS LIMITED (REGISTERED NUMBER: 01289424)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 28 FEBRUARY 2026

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

2026 | 2025 |

£ | £ |

| Bank loans and overdrafts | 2,500 |  | 12,500 |  |

| Trade creditors | 29,404 |  | 42,589 |  |

| Tax | 2,470 |  | 2,427 |  |

| Social security and other taxes | 30,984 |  | 47,119 |  |

| Other creditors | 944 |  | - |  |

| Directors' current accounts | 504 |  | 502 |  |

| Accrued expenses | 4,600 |  | 7,083 |  |

71,406 |  | 112,220 |  |

8. | PROVISIONS FOR LIABILITIES

2026 | 2025 |

£ | £ |

| Deferred tax | 9,329 |  | 10,785 |  |

| Deferred |

| tax |

£ |

| Balance at 1 March 2025 | 10,785 |  |

| Accelerated capital allowances | (1,456 | ) |

| Balance at 28 February 2026 | 9,329 |  |

9. | RELATED PARTY DISCLOSURES

| The company was under the control of the director throughout the period as stated in the director's report. Where applicable, interest is charged on overdrawn director's loan account balances at the official rate.