The directors present the strategic report for the year ended 31 December 2025.

We aim to present a balanced and comprehensive review of the development and performance of the company during the year and its position at the year end. Our review is consistent with the size of the business and is written in the context of the risks, opportunities, and uncertainties we face.

2025 has been a year of continued progress for Shenton Global, with strong revenue growth being driven from the larger scale capital projects we have won and progressed in the year. This growth is supported by continued revenue growth on our recurring maintenance contracts, and has allowed us to invest in the future of the business.

The business has shown 19.3% growth on the 2024 continuing operations, with £24.7m of revenue (2024:

£20.7m), driven by solid growth in our services and capital divisions, with improved cost control and performance leading to better delivery on these contracts. This has led to significant improvements with the cash flow from operating activities being an inflow £3,822k (2024: £2,058k inflow). This all aligns to give Shenton Global further scope to push on with our growth ambitions, allowing us to build on solid foundations.

The continuing operations of Shenton Global delivered positive revenue growth, highlighting resilience and strong recurring revenue. This business has improved profitability and highlights the strength of Shenton Global. Our pipeline and order book at the end of the year shows a positive position with the position aligned to deliver our growth objectives for 2026 and beyond.

The strength of the business very much lies in its multiple areas of operation. These are:

• Projects: Delivering the capital sales of generators and UPS systems, this department has delivered larger projects in the year, focusing on the key business areas. The revenue recognized in 2025 is significantly up on the 2024 values, reflecting the delivery of wins out of our opening order book, but also the size of projects won and delivered in 2026. The forward order book at the end of Q1 2026 remains very strong, highlighting the strength of the performance and our reputation in the market place. The projects delivered and recognized in 2025 shows continued improvement on Shenton Global Limited’s operational performance.

• Rental: the rental department has delivered good revenue growth, focusing on delivering excellent service to our customer base, while continuing to invest in our fleet, therefore leading to improved margins. Our ongoing operational delivery remains the key skill upon which our customers rely.

• Service: our Service division, consisting of our Power Call, PowerCare and PowerCare CHP units have continued to provide our customers with ongoing peace of mind, with ongoing service and maintenance of units covered by Shenton to ensure optimum performance. 2025 has continued to show good revenue growth, and improved efficiency as we continue with the roll out of our software solutions to improve the delivery of our nationwide, field-based team. We have invested in on-going training and development around this team, and have seen the benefits in account retention and growth. During the year, we identified some contracts around PowerCare CHP that don’t sit alongside our key skill sets, and have taken steps to minimize their impact, either using specialist contractors or exiting the contracts. This has had a small impact on margins, but will be a one off and therefore will lead to improvements.

We have continued to strengthen and support the senior management of the business, with ongoing development of the C-Suite and we have made key recruits to strengthen the Senior Leadership Team. Cash flow management continues to be more and more essential as the business undertakes larger projects, and the Finance department are monitoring this weekly with a very accurate short-term cashflow tool. The business works closely with our clients on large projects to, where possible, ensure a positive cash flow throughout the duration of the project. This has led to significant improvements in our cash flow management and cash held at the year end.

A bank overdraft facility remains in place and is used to support the cash flow of large capital sale projects where required.

The unpredictable nature of capital sales presents a risk to the company, although this is clearly monitored and negated by very close management and monitoring of the sales pipeline at all times of the year. Currently the business sits with the largest quote bank in history and a number of large-scale UK main-contractors contacting the company asking for support in their emergency power requirements. As ever, the strength of the business lies in the fact we also have strong service and rental departments which supports the business well when capital sales are lower than usual.

With the inherent macro-economic risk presented to all markets currently due to the global instability especially with the current situations in Ukraine, the Middle East and the ongoing global tensions, the Senior Leadership Team have analysed all risks identified and sought to negate these by taking decisive action on all fronts. Fluctuations in exchange rates will present risks and are closely monitored each day by the Chief Financial Officer. Various safeguarding strategies are in place and have proven themselves to work well including forwards, spot buying, hedging and collars. The attention to detail that is prevalent across Shenton Global Limited will only strengthen the position and facilitate appropriate risk management strategies.

The Company has continued to focus on its core strengths and the building of a sustainable, scalable business, delivering good returns for the stake holders. This has led to Shenton Global being specified on a number of larger projects, which has led on to significant capital project opportunities being landed in the early part of 2026. Shenton Global Ltd continue to support the on-going maintenance of our existing CHP fleet, and are actively seeking to grow this income stream, without taking on the financial and operational burden of the capital sales of these units. The focus on the rental offerings around out specified geography should see good margin growths in this area too.

Future plans and developments include continued growth of the maintenance and rental revenue channels, consolidating our capital generator projects and installation standing in the market, strengthening and increasing the size and capability of our Technical Team, and further streamlining of all systems and processes across the company to ensure maximum efficiency in all departments. The business has cash resources in place to ensure that opportunities for both revenue and margin growth are maximised.

The internal structure of the business continues to be enhanced with training and development of softer skills across all levels to ensure that the Company is in a position to leverage future growth and development, while maintaining a solid level of resilience.

Furthermore, our internal Technical Team have continued to again invest heavily in Computer Aided Design, Building Information Modelling, REVIT drawing software and draughtsmen. This department will continue to develop and grow as we put more and more time and resource into Research and Development projects.

The company’s key financial and other performance indicators for the year show that turnover increased to £24,730,368 in 2025, compared to £20,657,270 in 2024. The gross profit margin was 31% in 2025, slightly down from 34% in the previous year. Profit for the year rose to £1,336,121, up from £1,118,151 in 2024.

On behalf of the board

The directors present their annual report and financial statements for the year ended 31 December 2025.

The principal activity of the company continued to be that of the provision of power supplies and related servicing, covering Generators, Uninterruptible Power Supplies (UPS) and Combined Heat and Power (CHP). Shenton Global are referred to as Shenton Group as part of our ongoing trading.

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

The activities expose the company to financial risks of changes in foreign currency exchange rates. The business' principal financial instruments comprise bank balances, trade debtors, trade creditors, loans to the business and finance lease agreements. The main purpose of these instruments is to finance the company’s operations.

In respect of bank balances, the liquidity risk is managed by maintaining a balance between the continuity of funding and flexibility through the use of overdrafts at floating rates of interest. All of the business' cash balances are held in such a way that achieves a competitive rate of interest.

Trade debtors are managed in respect of credit and cash flow risk by policies concerning the credit offered to customers and the regular monitoring of amounts outstanding for both time and credit limits.

Trade creditors' liquidity risk is managed by ensuring sufficient funds are available to meet amounts due.

Loans comprise loans from financial institutions. The interest rates and monthly repayments are fixed.

The company manages the liquidity risk by ensuring that there are sufficient funds to meet the payments.

The business is a lessee in respect of finance leased assets. The liquidity risk in respect of these is managed by ensuring that there are sufficient funds to meet the payments.

The directors are responsible for preparing the annual report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law, the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to:

• select suitable accounting policies and then apply them consistently;

• make judgements and accounting estimates that are reasonable and prudent; and

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

So far as each person who was a director at the date of approving this report is aware, there is no relevant audit information of which the company’s auditor is unaware. Additionally, the directors individually have taken all the necessary steps that they ought to have taken as directors in order to make themselves aware of all relevant audit information and to establish that the company’s auditor is aware of that information.

The following items as required under Schedule 7 of the Companies Act 2006 are set out in the strategic report:

•The important events since the period end;

•future developments; and

•research and development activities.

We have audited the financial statements of Shenton Global Limited (the 'company') for the year ended 31 December 2025 which comprise the statement of comprehensive income, the balance sheet, the statement of changes in equity, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

• give a true and fair view of the state of the company's affairs as at 31 December 2025 and of its profit for the year then ended;

• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

• have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

• the information given in the strategic report and the directors' report for the financial year for which the financial statements are prepared is consistent with the financial statements; and

• the strategic report and the directors' report have been prepared in accordance with applicable legal requirements.

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the strategic report or the directors' report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

• adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

• the financial statements are not in agreement with the accounting records and returns; or

• certain disclosures of directors' remuneration specified by law are not made; or

• we have not received all the information and explanations we require for our audit.

As explained more fully in the directors' responsibilities statement, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

As part of an audit in accordance with ISAs (UK), exercise professional judgement and maintain professional scepticism through the audit. We also:

1. Assessed the susceptibility of the entity's financial statements to material misstatement, including how fraud may occur.

2. Held discussions with the client regarding their policies and procedures on compliance with laws and regulations.

3. Held discussions with the client regarding their policies and procedures on fraud risks, including knowledge of any actual, suspected, or alleged fraud.

We consider the entity's controls effective in identifying fraud. We do not consider there to be significant difficulty in detecting irregularities.

Because of the inherent limitations of an audit, there is risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

The profit and loss account has been prepared on the basis that all operations are continuing operations.

These financial statements have been prepared in accordance with the provisions relating to medium-sized companies.

Shenton Global Limited is a private company limited by shares incorporated in England and Wales. The registered office is Shenton House, Walworth Road, Walworth Industrial Estate, Andover, Hampshire, England, SP10 5LH.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Judgements

Tangible fixed assets are depreciated over their useful lives taking into account residual values where appropriate. The actual lives of the assets and residual values are assessed annually and may vary depending on a number of factors. In reassessing asset lives, factors such as technological innovation, product life cycles and maintenance programmes are taken into account. Residual value assessments consider issues such as future market conditions, the remaining life of the asset and projected disposals values.

Key sources of estimation uncertainty

Calculations in respect of ongoing work that straddles the year end, and the appropriate recognition of costs and income to the balance sheet date.

Revenue is recognised to the extent that the company obtains the right to consideration in exchange for its performance. Revenue is measured at the fair value of the consideration received, excluding discounts, rebates, VAT and other sales tax or duty.

In respect of long-term contracts for on-going services, turnover represents the value of work done in the year, including estimates of amounts not invoiced. Turnover in respect of long-term contracts and contracts for on-going services is recognised by reference to the stage of completion.

Goodwill is capitalised and amortised over its useful life.

Amortisation is provided on intangible assets so as to write off the cost over their useful life as follows:

Goodwill                        10% straight line

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Stocks have been valued at the lower of cost and estimated selling price less costs to sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacture/completion. Cost is calculated using average cost.

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method 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. Financial assets classified as receivable within one year are not amortised.

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, 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. Financial liabilities classified as payable within one year are not amortised.

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

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts 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 creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

The tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

Provisions are recognised when the company has a legal or constructive present obligation as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the reporting end date, taking into account the risks and uncertainties surrounding the obligation. Where the effect of the time value of money is material, the amount expected to be required to settle the obligation is recognised at present value. When a provision is measured at present value, the unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.

Property, plant and equipment acquired under finance leases or hire purchase contracts are capitalised and depreciated in the same manner as other tangible fixed assets. The related obligations, net of future finance charges, are included in creditors.

Transactions denominated in foreign currencies are translated into sterling and recorded at the rate of exchange ruling at the date of the transaction. Balances at the year-end denominated in a foreign currency are translated into sterling at the rate of exchange ruling at the balance sheet date.

Foreign currency hedging is utilised to reduce exposure to changes in exchange rates.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

During the previous year, a generator installed by Shenton Global Limited suffered a third party component failure which led to a fuel spill leading to clean up expenditure being incurred of £400k. Due to its material size and one off nature, this was recognised as an exceptional expense in the financial statements. This expense had been met by an insurance claim of the same amount which has been recognised as an item of exceptional income.

The average monthly number of persons (including directors) employed by the company during the year was:

Their aggregate remuneration comprised:

The prior year has been restated to separately present social security costs that were previously included within wages and salaries. This revised classification provides a more accurate breakdown of wage related expenses. The restatement has no impact on the total wage costs.

The actual charge for the year can be reconciled to the expected charge for the year based on the profit or loss and the standard rate of tax as follows:

The dividends disclosed above of £772,000 (2024: £468,500) were paid to the directors of the company and

their close family members.

Tangible fixed assets includes assets held under finance leases or hire purchase contracts, as follows:

Included within the net book value of land and buildings above is £952,895 (2024 - £962,953) in respect of long leasehold land and buildings.

Included in stock is £73,943 (2024 - £61,664) of provision against stock.

Bank borrowings with a variable rate of interest payable at the market rate on the principal amount have a carrying amount at year end of £nil (2024 - £140,011).

Certain plant and machinery and motor vehicles are held under hire purchase contracts arrangements. Such assets are generally classified as finance leases as the rental period amounts to the estimated useful economic life of the assets concerned and often the company has the right to purchase the assets outright at the end of the minimum lease term by paying a nominal amount. Hire purchases liabilities are secured by the related assets held under the hire purchase contracts. The hire purchase contracts generally include fixed payments.

Warranty provision includes provision for general overhauls, standard overhauls and cylinder head replacement.

The following are the major deferred tax liabilities and assets recognised by the company and movements thereon:

The deferred tax liability arising on the timing difference between depreciation and capital allowances is expected to reduce to zero over the useful life of the assets on which the timing differences arose.

The company operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the company in an independently administered fund.

Contributions totalling £34,849 (2024 - £1,620) were payable to the scheme at the end of the year and are included in creditors.

The redeemable preference shares are redeemable at the option of the company. They are redeemable at £1 per share and carry no voting rights. Winding up value for redeemable preference shares is £1.

The company is aware of a possible future outflow of resources arising from an obligation that occurred prior to the balance sheet date. It is expected that the company will be required to make a settlement payment, however at the date of signing these financial statements, the outcome is unresolved and the settlement cannot be reliably estimated. As a result, no liability is currently recognised in respect of this claim.

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

The amount of non-cancellable operating lease payments recognised as an expense during the year was £108,748 (2024 - £135,933).

The balance owed by related parties represents a loan to a shareholder. The loan is unsecured, interest-free and repayable on demand.

At the balance sheet date, the company owed a total of £177,883 (2024: £94,676) to the directors. The loans were unsecured, interest-free and repayable on demand.

At the balance sheet date, the company was owed a total of £102,548 (2024: £nil) from the directors. The loans were unsecured, interest-free and repayable on demand.

The company’s immediate and ultimate parent undertaking is Shenton Group Holdings Limited, a company incorporated in England and Wales.

Shenton Group Holdings Limited was incorporated in December 2025 and will prepare its first financial statements for the period ending 31 December 2026. Accordingly, no financial statements have yet been prepared for the parent undertaking.