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REGISTERED NUMBER: 11504040 (England and Wales)

AUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

HOTSTART BIRMINGHAM LIMITED

HOTSTART BIRMINGHAM LIMITED (REGISTERED NUMBER: 11504040) |

CONTENTS OF THE FINANCIAL STATEMENTS

for the year ended 31 December 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| HOTSTART BIRMINGHAM LIMITED |

COMPANY INFORMATION

for the year ended 31 December 2025

| DIRECTORS: | T Judge

| M Nakamura

| SECRETARY: | R Goranson

| REGISTERED OFFICE: | Unit 1A Swallowfield Courtyard

| Wolverhampton Road

| Oldbury

| West Midlands

| B69 2JG

| REGISTERED NUMBER: | 11504040 (England and Wales)

| AUDITORS: | Magma Audit LLP (part of the Dains Group)

| Chartered Accountants

| Statutory Auditor

| Unit 2, Charnwood Edge Business Park

| Syston Road

| Leicestershire

| LE7 4UZ

HOTSTART BIRMINGHAM LIMITED (REGISTERED NUMBER: 11504040) |

BALANCE SHEET

31 December 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 9,003 |  | 11,214 |  |

CURRENT ASSETS

Stocks | 95,402 |  | 55,698 |  |

Debtors | 5 | 427,169 |  | 433,362 |  |

Cash at bank and in hand | 1,246,240 |  | 768,467 |  |

1,768,811 |  | 1,257,527 |  |

CREDITORS

Amounts falling due within one year | 6 | (867,975 | ) | (469,988 | ) |

NET CURRENT ASSETS | 900,836 |  | 787,539 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 909,839 |  | 798,753 |  |

PROVISIONS FOR LIABILITIES | - |  | (2,800 | ) |

NET ASSETS | 909,839 |  | 795,953 |  |

CAPITAL AND RESERVES

Called up share capital | 3 |  | 3 |  |

Retained earnings | 909,836 |  | 795,950 |  |

909,839 |  | 795,953 |  |

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 6 May 2026 and were signed on its behalf by:

M Nakamura - Director

HOTSTART BIRMINGHAM LIMITED (REGISTERED NUMBER: 11504040) |

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 December 2025

1. | STATUTORY INFORMATION

| Hotstart Birmingham Limited is a limited company, limited by shares, registered in England and Wales. Its registered office address is Unit 1a Swallowfield Courtyard, Wolverhampton Road, Oldbury, West Midlands, England, B69 2JG and the registered number is 11504040.

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.

| These financial statements have been prepared in accordance with provisions of Section 1A ''Small Entities'' of Financial Reporting Standard 102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the Companies Act 2006. The financial statements have been prepared under the historical convention.

| The presentation currency of the financial statements is the Pound Sterling (£).

| Going concern

| At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

| Turnover

| Turnover represents amounts receivable for goods and services net of VAT and trade discounts and is recognised when goods are despatched.

| Revenue from the sale of goods and services is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

| Tangible fixed assets

| Tangible fixed assets under the model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing then asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

| Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on the following basis.

| Fixtures and fittings |  | 10% on cost |

| The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

| Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Profit and Loss account.

| Stocks

| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

| At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

HOTSTART BIRMINGHAM LIMITED (REGISTERED NUMBER: 11504040) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

| Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

| Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an 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.

| Debtors

| Basic financial assets, including trade and other debtors, 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, less any impairment.

| Cash and cash equivalents

| Cash and cash equivalents are represented by cash in hand, deposits held at call with financial institutions, and other short-term highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

| Creditors

| Basic financial liabilities, including trade and other creditors, loans from third parties and loans from related parties, 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 payments discounted at a market rate of interest. Such instruments are subsequently carried at amortised cost using the effective interest method, less any impairment.

| Taxation

| The tax expense for the year comprises current and deferred tax.

| Tax is recognised in profit or loss except that a change attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

| Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Balance Sheet date, except that:

| - The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

| - Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

| Both current and deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| 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.

| Operating leases

| Leases that do not transfer all the risks and rewards of ownership are classified as operating leases. Payments under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 6 (2024 - 7 ) .

HOTSTART BIRMINGHAM LIMITED (REGISTERED NUMBER: 11504040) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 December 2025

4. | TANGIBLE FIXED ASSETS

| Fixtures

| and

| fittings

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 22,110 |  |

| DEPRECIATION

| At 1 January 2025 | 10,896 |  |

| Charge for year | 2,211 |  |

| At 31 December 2025 | 13,107 |  |

| NET BOOK VALUE

| At 31 December 2025 | 9,003 |  |

| At 31 December 2024 | 11,214 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 427,166 |  | 431,396 |  |

| Other debtors | 3 |  | 1,966 |  |

427,169 |  | 433,362 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 633,929 |  | 255,727 |  |

| Tax | 50,000 |  | 31,769 |  |

| VAT | 92,404 |  | 71,026 |  |

| Other creditors | 36,642 |  | 39,227 |  |

| Accrued expenses | 55,000 |  | 72,239 |  |

867,975 |  | 469,988 |  |

7. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 | 2024 |

£ | £ |

| Within one year | 38,000 |  | 38,000 |  |

| Between one and five years | 85,500 |  | 123,500 |  |

123,500 |  | 161,500 |  |

8. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Paul Orton FCA FCCA (Senior Statutory Auditor)

| for and on behalf of Magma Audit LLP (part of the Dains Group)

HOTSTART BIRMINGHAM LIMITED (REGISTERED NUMBER: 11504040) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 December 2025

9. | RELATED PARTY DISCLOSURES

| The company has taken advantage of the exemption provided in FRS 102 Section 1A from disclosing transactions with members of the same group that are wholly owned.

10. | ULTIMATE CONTROLLING PARTY

| The intermediate parent company is Hotstart Birmingham Holdings Limited a company incorporated in the United Kingdom.

| The ultimate parent undertaking is Hotstart Inc, a company incorporated in the USA, for which consolidated financial statements are prepared with the results of this company.