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REGISTERED NUMBER: 10894725 (England and Wales)

| HANCIA LIMITED |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 AUGUST 2025 |

| HANCIA LIMITED (REGISTERED NUMBER: 10894725) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| HANCIA LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 AUGUST 2025

| DIRECTOR: | B M Groves

| REGISTERED OFFICE: | Suite D, The Business Centre

| Faringdon Avenue

| Romford

| Essex

| RM3 8EN

| REGISTERED NUMBER: | 10894725 (England and Wales)

| ACCOUNTANTS: | Clay Ratnage Daffin & Co Limited

| Chartered Accountants

| Suite D, The Business Centre

| Faringdon Avenue

| Romford

| Essex

| RM3 8EN

| HANCIA LIMITED (REGISTERED NUMBER: 10894725) |

BALANCE SHEET

31 AUGUST 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 4,800 |  | 7,200 |  |

Tangible assets | 5 | 32,821 |  | 39,334 |  |

37,621 |  | 46,534 |  |

CURRENT ASSETS

Debtors | 6 | 258,245 |  | 222,174 |  |

Cash at bank | 63,989 |  | 68,471 |  |

322,234 |  | 290,645 |  |

CREDITORS

Amounts falling due within one year | 7 | 145,918 |  | 127,212 |  |

NET CURRENT ASSETS | 176,316 |  | 163,433 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 213,937 |  | 209,967 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (51,429 | ) | (7,500 | ) |

PROVISIONS FOR LIABILITIES | 11 | (6,236 | ) | (7,474 | ) |

NET ASSETS | 156,272 |  | 194,993 |  |

CAPITAL AND RESERVES

Called up share capital | 12 | 100 |  | 100 |  |

Retained earnings | 156,172 |  | 194,893 |  |

SHAREHOLDERS' FUNDS | 156,272 |  | 194,993 |  |

| HANCIA LIMITED (REGISTERED NUMBER: 10894725) |

BALANCE SHEET - continued

31 AUGUST 2025

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

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

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 29 April 2026 and were signed by:

B M Groves - Director

| HANCIA LIMITED (REGISTERED NUMBER: 10894725) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

1. | STATUTORY INFORMATION

| Hancia 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.

| Franchise Fee are being amortised evenly over their estimated useful life of ten years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Plant and machinery | - | 20% on reducing balance

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

| Motor vehicles | - | 15% on reducing balance

| Computer equipment | - | Straight line over 3 years

| 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.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| HANCIA LIMITED (REGISTERED NUMBER: 10894725) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

2. | ACCOUNTING POLICIES - continued

| Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, 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.

| Discounting is omitted where the effect of discounting is immaterial. The company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

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

| Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.

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

| Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

| 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.

| HANCIA LIMITED (REGISTERED NUMBER: 10894725) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Interest income

| Interest income is recognised in profit or loss using the effective interest method.

3. | EMPLOYEES AND DIRECTORS

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

| HANCIA LIMITED (REGISTERED NUMBER: 10894725) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

4. | INTANGIBLE FIXED ASSETS

| Franchise

| Fee

£ |

| COST

| At 1 September 2024

| and 31 August 2025 | 24,000 |  |

| AMORTISATION

| At 1 September 2024 | 16,800 |  |

| Amortisation for year | 2,400 |  |

| At 31 August 2025 | 19,200 |  |

| NET BOOK VALUE

| At 31 August 2025 | 4,800 |  |

| At 31 August 2024 | 7,200 |  |

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Motor |  | Computer |

| machinery |  | fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 September 2024 |

| and 31 August 2025 | 560 |  | 494 |  | 51,960 |  | 2,727 |  | 55,741 |  |

| DEPRECIATION

| At 1 September 2024 | 232 |  | 352 |  | 14,645 |  | 1,178 |  | 16,407 |  |

| Charge for year | 66 |  | 21 |  | 5,598 |  | 828 |  | 6,513 |  |

| At 31 August 2025 | 298 |  | 373 |  | 20,243 |  | 2,006 |  | 22,920 |  |

| NET BOOK VALUE

| At 31 August 2025 | 262 |  | 121 |  | 31,717 |  | 721 |  | 32,821 |  |

| At 31 August 2024 | 328 |  | 142 |  | 37,315 |  | 1,549 |  | 39,334 |  |

| HANCIA LIMITED (REGISTERED NUMBER: 10894725) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

5. | TANGIBLE FIXED ASSETS - continued

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Motor

| vehicles

£ |

| COST

| At 1 September 2024 | 34,990 |  |

| Transfer to ownership | (34,990 | ) |

| At 31 August 2025 | - |  |

| DEPRECIATION

| At 1 September 2024 | 6,906 |  |

| Transfer to ownership | (6,906 | ) |

| At 31 August 2025 | - |  |

| NET BOOK VALUE

| At 31 August 2025 | - |  |

| At 31 August 2024 | 28,084 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 226,929 |  | 181,421 |  |

| Other debtors | 31,316 |  | 40,753 |  |

258,245 |  | 222,174 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts (see note 9) | 41,870 |  | 10,000 |  |

| Hire purchase contracts (see note 10) | - |  | 10,650 |  |

| Trade creditors | 89,371 |  | 89,644 |  |

| Taxation and social security | 8,107 |  | 12,332 |  |

| Other creditors | 6,570 |  | 4,586 |  |

145,918 |  | 127,212 |  |

| HANCIA LIMITED (REGISTERED NUMBER: 10894725) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

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

2025 | 2024 |

£ | £ |

| Bank loans (see note 9) | 51,429 |  | 7,500 |  |

9. | LOANS

| An analysis of the maturity of loans is given below:

2025 | 2024 |

£ | £ |

| Amounts falling due within one year or on demand:

| Bank loans | 41,870 |  | 10,000 |  |

| Amounts falling due between one and two years:

| Bank loans - 1-2 years | 37,931 |  | 7,500 |  |

| Amounts falling due between two and five years:

| Bank loans - 2-5 years | 13,498 |  | - |  |

10. | LEASING AGREEMENTS

| Minimum lease payments under hire purchase fall due as follows:

2025 | 2024 |

£ | £ |

| Net obligations repayable:

| Within one year | - |  | 10,650 |  |

11. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax

| Accelerated capital allowances | 6,236 |  | 7,474 |  |

| Deferred |

| tax |

£ |

| Balance at 1 September 2024 | 7,474 |  |

| Provided during year | (1,238 | ) |

| Balance at 31 August 2025 | 6,236 |  |

| HANCIA LIMITED (REGISTERED NUMBER: 10894725) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

12. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 70 | Ordinary shares | £1 | 70 |  | 70 |  |

| 5 | Ordinary A shares | £1 | 5 |  | 5 |  |

| 5 | Ordinary B shares | £1 | 5 |  | 5 |  |

| 5 | Ordinary C shares | £1 | 5 |  | 5 |  |

| 5 | Ordinary D shares | £1 | 5 |  | 5 |  |

| 5 | Ordinary E shares | £1 | 5 |  | 5 |  |

| 5 | Ordinary F shares | £1 | 5 |  | 5 |  |

100 |  | 100 |  |

| The Ordinary, Ordinary A, Ordinary B, Ordinary C, Ordinary D, Ordinary E and Ordinary F shares of the company shall rank pari passu in terms of voting rights and entitlement to participation in a winding up with the exception of dividend rights which will be entirely at the discretion of the company.

13. | PENSION COMMITMENTS

| The company operates defined contribution pension schemes for the benefit of the employees. The assets of the schemes are administered by trustees in funds independent from those of the company. The pension cost charge represents contributions payable by the company to the fund and amounted to £2,498 (2024 - £2,553). Contributions totalling £442 (2024 - £617) were payable to the fund at the balance sheet date and are included in creditors.

14. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| Included in other debtors is a loan to a director totalling £4,401 (2024 - £Nil). Interest was charged at the official rate.