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REGISTERED NUMBER: 01716299 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 December 2025 |

| for |

| R J Neville Limited |

| R J Neville Limited (Registered number: 01716299) |

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| R J Neville Limited |

Company Information

for the Year Ended 31 December 2025

| DIRECTORS: | R J Neville

| Mrs E E Neville

| SECRETARY: | Mrs E E Neville

| REGISTERED OFFICE: | Hermes House

| Fire Fly Avenue

| Swindon

| Wiltshire

| SN2 2GA

| REGISTERED NUMBER: | 01716299 (England and Wales)

| R J Neville Limited (Registered number: 01716299) |

Balance Sheet

31 December 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 79,600 |  | 42,900 |  |

CURRENT ASSETS

Stocks | 20,000 |  | 30,000 |  |

Debtors | 6 | 21,854 |  | 39,648 |  |

Cash at bank | 86,795 |  | 121,324 |  |

128,649 |  | 190,972 |  |

CREDITORS

Amounts falling due within one year | 7 | 15,515 |  | 32,165 |  |

NET CURRENT ASSETS | 113,134 |  | 158,807 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 192,734 |  | 201,707 |  |

CREDITORS

Amounts falling due after more than one year | 8 | - |  | 6,161 |  |

NET ASSETS | 192,734 |  | 195,546 |  |

CAPITAL AND RESERVES

Called up share capital | 50,099 |  | 50,099 |  |

Retained earnings | 142,635 |  | 145,447 |  |

SHAREHOLDERS' FUNDS | 192,734 |  | 195,546 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

| R J Neville Limited (Registered number: 01716299) |

Balance Sheet - continued

31 December 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 30 April 2026 and were signed on its behalf by:

R J Neville - Director

| R J Neville Limited (Registered number: 01716299) |

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| R J Neville 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. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention on a going concern basis.

| The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated. The Company has adopted Section 1A of FRS 102 in these financial statements.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, net of value added tax, for the supply of goods and services in the motorsport industry.

| Turnover from the supply of services is recorded in the period that the services are provided. Where payments are received from customer in advance of services provided the amounts are recorded as deferred income and included as part of creditors due within one year.

| Turnover from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership.

| 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 | - | 20% on straight line basis

| Computer equipment | - | 25% on straight line basis

| Tangible assets are stated at cost less accumulated depreciation and accumulated impairment losses. Cost includes the original purchase price, costs directly attributable to bringing the asset to its working condition for its intended use.

| The assets' residual values and useful lives are reviewed, and adjusted, if appropriate, at the end of each reporting period.

| Tangible assets are derecognised on disposal or when no future economic benefits are expected. On disposal, the difference between the net disposal proceeds and the carrying amount is recognised in profit or loss.

| R J Neville Limited (Registered number: 01716299) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

3. | ACCOUNTING POLICIES - continued

| Stocks

| Stock is stated at the lower of cost and estimated selling price less costs to complete and sell. Stock is recognised as an expense in the period in which the related revenue is recognised. Cost is calculated using the first-in, first-out method.

| At the end of each reporting period stock is assessed for impairment. If an item of stock is impaired, the identified stock is reduced to its selling price less costs to complete and sell and an impairment is recognised in the profit and loss account. Where a reversal of the impairment is recognised the impairment charge is reversed, up to the original impairment loss, and is recognised as a credit in the profit and loss account.

| Financial instruments

| Financial assets

| Basic financial assets, including trade and other receivables, cash and bank balances, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

| Such assets are subsequently carried at amortised cost using the effective interest method.

| At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the assets original effective interest rate. The impairment loss is recognised in profit or loss.

| If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

| Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) control the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

| Financial liabilities

| Basic financial liabilities, including trade and other payables, bank loans and overdrafts and loans from fellow group companies, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

| Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

| Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

| Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

| R J Neville Limited (Registered number: 01716299) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

3. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the year comprises current and deferred tax recognised in the reporting period. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case tax is also recognised in other comprehensive income or directly in equity respectively.

| Current and deferred taxation assets and liabilities are not discounted.

| Current tax

| Current tax is the amount of income tax payable in respect of the taxable profit for the year or prior years. Tax is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax arises from timing differences that are differences between taxable profit and total comprehensive income as stated in the financial statements. These timing differences arise from the inclusion of income and expenses in tax assessment in periods different from those in which they are recognised in financial statements.

| Deferred tax is recognised on all timing differences at the reporting date except for certain exceptions. Unrelieved tax losses and other deferred tax assets are only recognised when 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 tax rates and laws that have been enacted or substantively enacted by the balance sheet date and that are expected to apply to the reversal of the timing difference.

| Foreign currencies

| Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

| At each period end foreign currency monetary items are translated using the closing rate.

| Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in the profit and loss account.

| Cash and cash equivalents

| Cash and cash equivalents includes cash in hand, deposits held at call with banks and other short-term highly liquid investments with original maturities of three months or less.

| Share capital

| Ordinary shares are classified as equity.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

| R J Neville Limited (Registered number: 01716299) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

5. | TANGIBLE FIXED ASSETS

| Motor |  | Computer |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 January 2025 | 56,500 |  | 3,985 |  | 60,485 |  |

| Additions | 60,000 |  | - |  | 60,000 |  |

| At 31 December 2025 | 116,500 |  | 3,985 |  | 120,485 |  |

| DEPRECIATION

| At 1 January 2025 | 13,600 |  | 3,985 |  | 17,585 |  |

| Charge for year | 23,300 |  | - |  | 23,300 |  |

| At 31 December 2025 | 36,900 |  | 3,985 |  | 40,885 |  |

| NET BOOK VALUE

| At 31 December 2025 | 79,600 |  | - |  | 79,600 |  |

| At 31 December 2024 | 42,900 |  | - |  | 42,900 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 19,613 |  | 19,071 |  |

| Directors' current accounts | - |  | 12,608 |  |

| Prepayments and accrued income | 2,241 |  | 7,969 |  |

21,854 |  | 39,648 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | - |  | 10,354 |  |

| Trade creditors | 260 |  | 8,660 |  |

| Social security and other taxes | 7,464 |  | 5,075 |  |

| Other creditors | 2,691 |  | 5,086 |  |

| Directors' current accounts | 1,792 |  | - |  |

| Accruals and deferred income | 3,308 |  | 2,990 |  |

15,515 |  | 32,165 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans - 1-2 years | - |  | 6,161 |  |

| R J Neville Limited (Registered number: 01716299) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | - |  | 16,515 |  |

| The bank loan is secured by a fixed and floating charge over the assets of the company.

10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 31 December 2025 and 31 December 2024:

2025 | 2024 |

£ | £ |

| R J Neville and Mrs E E Neville

| Balance outstanding at start of year | 12,608 |  | - |  |

| Amounts advanced | - |  | 12,608 |  |

| Amounts repaid | (12,608 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | 12,608 |  |

| Interest is charged on overdrawn loan accounts in excess of £10,000 at HM Revenue & Customs' official beneficial loan interest rate.