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REGISTERED NUMBER: 07552825 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 30 September 2025 |

| for |

| N.B.S Holdings Ltd |

| N.B.S Holdings Ltd (Registered number: 07552825) |

Contents of the Financial Statements

for the Year Ended 30 September 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| N.B.S Holdings Ltd |

Company Information

for the Year Ended 30 September 2025

| DIRECTORS: | N.B. Smith

| R I Kirkham

| REGISTERED OFFICE: | Harmile House

| 54 St Marys Lane

| Upminster

| Essex

| RM14 2QP

| REGISTERED NUMBER: | 07552825 (England and Wales)

| N.B.S Holdings Ltd (Registered number: 07552825) |

Balance Sheet

30 September 2025

| 30.9.25 | 30.9.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | - |  | - |  |

Investments | 5 | 2,304,289 |  | 2,340,702 |  |

Investment property | 6 | 2,558,000 |  | 2,030,335 |  |

4,862,289 |  | 4,371,037 |  |

CURRENT ASSETS

Debtors | 7 | 48,872 |  | 40,412 |  |

Cash at bank | 15,259 |  | 13,475 |  |

64,131 |  | 53,887 |  |

CREDITORS

Amounts falling due within one year | 8 | 716,952 |  | 710,461 |  |

NET CURRENT LIABILITIES | (652,821 | ) | (656,574 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 4,209,468 |  | 3,714,463 |  |

CREDITORS

Amounts falling due after more than one year | 9 | (1,295,585 | ) | (1,347,219 | ) |

PROVISIONS FOR LIABILITIES | (760,446 | ) | (637,981 | ) |

NET ASSETS | 2,153,437 |  | 1,729,263 |  |

CAPITAL AND RESERVES

Called up share capital | 11 | 100 |  | 100 |  |

Fair value reserve | 12 | 2,257,058 |  | 1,924,554 |  |

Retained earnings | (103,721 | ) | (195,391 | ) |

SHAREHOLDERS' FUNDS | 2,153,437 |  | 1,729,263 |  |

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.

| N.B.S Holdings Ltd (Registered number: 07552825) |

Balance Sheet - continued

30 September 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 Board of Directors and authorised for issue on 26 March 2026 and were signed on its behalf by:

N.B. Smith - Director

| N.B.S Holdings Ltd (Registered number: 07552825) |

Notes to the Financial Statements

for the Year Ended 30 September 2025

1. | STATUTORY INFORMATION

| N.B.S Holdings Ltd 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 as modified by the revaluation of certain assets.

| TURNOVER

| Turnover represents rents and management charges receivable.

| TANGIBLE FIXED ASSETS

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

| Motor vehicles | - | 25% on reducing balance

| INVESTMENTS IN SUBSIDIARIES

| Investments in subsidiary undertakings are recognised at cost.

| A subsidiary is an entity controlled by the company. Control is the ability to govern both the financial and operating activities of the entity so as to obtain the benefit of its activities.

| Investments in subsidiaries are initially measured at cost and are subsequently measured at fair value at each reporting date.The fair value of investments has been determined by the directors taking into account the nature of an entity's business to determine the most appropriate business valuation model to apply.

| Fair value adjustments through the Statement of Comprehensive Income are transferred form the profit and loss reserve to a fair value reserve which is a non- distributable reserve.

| 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.

| Investment properties, which are properties held to earn rentals and/or capital appreciation, are initially recognized at cost which includes all direct attributable expenditure. At each reporting date after acquisition the properties are measured at fair value. The surplus or deficit is recognized through the profit and loss account.

| The fair values are determined by the directors with the benefit of external professionals and available data on current market rentals and rental yields for comparable local properties. Adjustments are made for any assessed differences in nature, location of condition of the actual property.

| N.B.S Holdings Ltd (Registered number: 07552825) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

2. | ACCOUNTING POLICIES - continued

| FINANCIAL INSTRUMENTS

| The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' of FRS 102 to all of its financial instruments.

| Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

| Cash and cash equivalents

| These comprise cash at bank and any short term highly liquid bank deposits with an original maturity of three month or less.

| Debtors

| Debtors do not carry any interest and are stated at their nominal value. Appropriate allowances for estimated irrecoverable amounts are recognised in the Profit and Loss account when there is evidence that the asset is impaired.

| Trade creditors

| Trade creditors are not interest bearing and are stated at their nominal value.

| 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.

| RENT RECEIVABLE

| Rent receivable under operating lease are credited to the profit and loss account on a straight line basis over the period of the lease.

3. | EMPLOYEES AND DIRECTORS

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

| N.B.S Holdings Ltd (Registered number: 07552825) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 October 2024

| and 30 September 2025 | 12,001 |  |

| DEPRECIATION

| At 1 October 2024

| and 30 September 2025 | 12,001 |  |

| NET BOOK VALUE

| At 30 September 2025 | - |  |

5. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST OR VALUATION

| At 1 October 2024 | 2,340,702 |  |

| Revaluations | (36,413 | ) |

| At 30 September 2025 | 2,304,289 |  |

| NET BOOK VALUE

| At 30 September 2025 | 2,304,289 |  |

| At 30 September 2024 | 2,340,702 |  |

| Cost or valuation at 30 September 2025 is represented by:

| Shares in

| group

| undertakings

£ |

| Valuation in 2025 | 2,194,185 |  |

| Cost | 110,104 |  |

2,304,289 |  |

| N.B.S Holdings Ltd (Registered number: 07552825) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

6. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 October 2024 | 2,030,335 |  |

| Revaluations | 527,665 |  |

| At 30 September 2025 | 2,558,000 |  |

| NET BOOK VALUE

| At 30 September 2025 | 2,558,000 |  |

| At 30 September 2024 | 2,030,335 |  |

| Fair value at 30 September 2025 is represented by:

£ |

| Valuation in 2021 | 335,937 |  |

| Valuation in 2025 | 527,665 |  |

| Cost | 1,694,398 |  |

2,558,000 |  |

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

| 30.9.25 |  | 30.9.24

£ | £ |

| Trade debtors | 13,288 |  | 9,828 |  |

| Amounts owed by group undertakings | 30,584 |  | 30,584 |  |

| Other debtors | 5,000 |  | - |  |

48,872 |  | 40,412 |  |

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

| 30.9.25 |  | 30.9.24

£ | £ |

| Bank loans and overdrafts | 70,500 |  | 70,500 |  |

| Amounts owed to group undertakings | 612,642 |  | 630,853 |  |

| Taxation and social security | 33,810 |  | 9,108 |  |

716,952 |  | 710,461 |  |

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 30.9.25 |  | 30.9.24

£ | £ |

| Bank loans | 1,295,585 |  | 1,347,219 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans payable in more than 5 years | 1,013,585 |  | 1,065,219 |  |

| N.B.S Holdings Ltd (Registered number: 07552825) |

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

10. | SECURED DEBTS

| The following secured debts are included within creditors:

| 30.9.25 |  | 30.9.24

£ | £ |

| Bank loans | 1,366,085 |  | 1,417,719 |  |

| The bank loans are secured against the company's freehold properties and a debenture charge over the assets of the company .The hire purchase contracts are secured against the assets concerned.

11. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30.9.25 |  | 30.9.24

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

12. | RESERVES

| Fair

| value

| reserve

£ |

| At 1 October 2024 | 1,924,554 |  |

| Revaluation in year | 332,504 |  |

| At 30 September 2025 | 2,257,058 |  |