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REGISTERED NUMBER: 13422403 (England and Wales)

| RANMORE SERVICE AND ENGINEERING (RS&E) |

| LTD |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 AUGUST 2025 |

| RANMORE SERVICE AND ENGINEERING (RS&E) |

| LTD (REGISTERED NUMBER: 13422403) |

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 |

| RANMORE SERVICE AND ENGINEERING (RS&E) |

| LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 AUGUST 2025

| DIRECTORS: | H Masaood

| J C Tait

| REGISTERED OFFICE: | Unit 5 Belmont Business Centre

| East Hoathly

| Lewes

| East Sussex

| BN8 6QL

| REGISTERED NUMBER: | 13422403 (England and Wales)

| ACCOUNTANTS: | SJF Accounting & Tax Ltd t/a SJF Accountants

| Chartered Certified Accountants

| Rothsay House

| 5 South Street

| East Hoathly

| East Sussex

| BN8 6DS

| RANMORE SERVICE AND ENGINEERING (RS&E) |

| LTD (REGISTERED NUMBER: 13422403) |

BALANCE SHEET

31 AUGUST 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 5 | 1,163,817 |  | 1,345,217 |  |

Tangible assets | 6 | 74,124 |  | 66,565 |  |

1,237,941 |  | 1,411,782 |  |

CURRENT ASSETS

Stocks | 411,908 |  | 505,075 |  |

Debtors | 7 | 200,255 |  | 151,607 |  |

Cash at bank and in hand | 239,299 |  | 347,788 |  |

851,462 |  | 1,004,470 |  |

CREDITORS

Amounts falling due within one year | 8 | 2,710,505 |  | 2,705,071 |  |

NET CURRENT LIABILITIES | (1,859,043 | ) | (1,700,601 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (621,102 | ) | (288,819 | ) |

CAPITAL AND RESERVES

Called up share capital | 9 | 1,000 |  | 1,000 |  |

Retained earnings | (622,102 | ) | (289,819 | ) |

SHAREHOLDERS' FUNDS | (621,102 | ) | (288,819 | ) |

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 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.

| RANMORE SERVICE AND ENGINEERING (RS&E) |

| LTD (REGISTERED NUMBER: 13422403) |

BALANCE SHEET - continued

31 AUGUST 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 5 May 2026 and were signed on its behalf by:

J C Tait - Director

| RANMORE SERVICE AND ENGINEERING (RS&E) |

| LTD (REGISTERED NUMBER: 13422403) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

1. | STATUTORY INFORMATION

| Ranmore Service And Engineering (RS&E) 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.

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

| Monetary amounts in these financial statements are rounded to the nearest £.

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.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Revenue from the sale of vehicles, workshop services and vehicle management is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on the delivery of the vehicle or completion of the service work), 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.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2022, is being amortised evenly over its 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.

| Plant and machinery etc | - | straight line over 3 years, 25% on reducing balance and 15% on reducing balance

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| 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 sell. The impairment loss is recognised immediately in the profit and loss.

| Financial instruments

| The company only enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loan 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 costs 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 the Profit and Loss Account.

| RANMORE SERVICE AND ENGINEERING (RS&E) |

| LTD (REGISTERED NUMBER: 13422403) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

3. | ACCOUNTING POLICIES - continued

| 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.

| 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.

| Going concern

| The financial statements have been prepared on a going concern basis.

| The company incurred a significant inventory write-down during the year which reduced reported profitability. The directors have prepared forecasts for a period of at least 12 months from the date of approval of these financial statements. These forecasts indicate that, taking into account reasonably possible changes in trading performance, the company will have sufficient working capital to meet its liabilities as they fall due.

| The company has the continued financial support of the parent company and the directors, who have confirmed their intention to provide financial assistance as required for a period of not less than 12 months from the date of approval of the financial statements. This support is not contractually binding but the directors have no reason to believe that it will not be forthcoming.

| On the basis of the above, the directors consider it appropriate to prepare the financial statements on a going concern basis.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 9 (2024 - 9 ) .

| RANMORE SERVICE AND ENGINEERING (RS&E) |

| LTD (REGISTERED NUMBER: 13422403) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

5. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 September 2024

| and 31 August 2025 | 1,814,009 |  |

| AMORTISATION

| At 1 September 2024 | 468,792 |  |

| Charge for year | 181,400 |  |

| At 31 August 2025 | 650,192 |  |

| NET BOOK VALUE

| At 31 August 2025 | 1,163,817 |  |

| At 31 August 2024 | 1,345,217 |  |

6. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 September 2024 | 111,965 |  |

| Additions | 24,182 |  |

| At 31 August 2025 | 136,147 |  |

| DEPRECIATION

| At 1 September 2024 | 45,400 |  |

| Charge for year | 16,623 |  |

| At 31 August 2025 | 62,023 |  |

| NET BOOK VALUE

| At 31 August 2025 | 74,124 |  |

| At 31 August 2024 | 66,565 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 25,703 |  | 50,960 |  |

| Amounts owed by group undertakings | 137,580 |  | 76,903 |  |

| Other debtors | 36,972 |  | 23,744 |  |

200,255 |  | 151,607 |  |

| RANMORE SERVICE AND ENGINEERING (RS&E) |

| LTD (REGISTERED NUMBER: 13422403) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

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

2025 | 2024 |

£ | £ |

| Trade creditors | 41,693 |  | 47,798 |  |

| Amounts owed to group undertakings | 1,137,025 |  | 1,180,629 |  |

| Taxation and social security | 43,867 |  | 21,859 |  |

| Other creditors | 1,487,920 |  | 1,454,785 |  |

2,710,505 |  | 2,705,071 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 1,000 | Ordinary | 1 | 1,000 |  | 1,000 |  |

10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| At the year end the company owed a director £1,450,585 (2024 £1,450,585). This loan is repayable on demand and is interest free.

11. | RELATED PARTY DISCLOSURES

| Ranmore Service & Engineering (RS&E) Ltd operates from commercial premises which are owned by a company controlled by a director. No charge has been made for the use of these premises.

12. | ULTIMATE CONTROLLING PARTY

| The controlling party is the parent company, The Ranmore Group Limited.

| The ultimate controlling party is H Masaood.