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REGISTERED NUMBER: 10247943 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

PENNY & SINCLAIR HENLEY LIMITED

PENNY & SINCLAIR HENLEY LIMITED (REGISTERED NUMBER: 10247943)

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 |

PENNY & SINCLAIR HENLEY LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | J Donigan

| O P Hope

| J C Penny

| REGISTERED OFFICE: | 44 Hart Street

| Henley On Thames

| RG9 2AU

| REGISTERED NUMBER: | 10247943 (England and Wales)

| ACCOUNTANTS: | Jamesons Limited

| Jamesons House

| Compton Way

| Witney

| OX28 3AB

PENNY & SINCLAIR HENLEY LIMITED (REGISTERED NUMBER: 10247943)

BALANCE SHEET

31 DECEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 1,853 |  | 1,232 |  |

CURRENT ASSETS

Debtors | 5 | 6,231 |  | 6,265 |  |

Cash at bank | 25,521 |  | 6,974 |  |

31,752 |  | 13,239 |  |

CREDITORS

Amounts falling due within one year | 6 | 177,501 |  | 173,466 |  |

NET CURRENT LIABILITIES | (145,749 | ) | (160,227 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (143,896 | ) | (158,995 | ) |

CAPITAL AND RESERVES

Called up share capital | 8 | 90 |  | 90 |  |

Share premium | 16,662 |  | 16,662 |  |

Retained earnings | (160,648 | ) | (175,747 | ) |

SHAREHOLDERS' FUNDS | (143,896 | ) | (158,995 | ) |

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.

PENNY & SINCLAIR HENLEY LIMITED (REGISTERED NUMBER: 10247943)

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 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 Penny - Director

O P Hope - Director

PENNY & SINCLAIR HENLEY LIMITED (REGISTERED NUMBER: 10247943)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Penny & Sinclair Henley 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. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared on a going concern basis even though the company has net current liabilities at 31st December 2025 of £145,749 (2024 - £160,227).

| The validity of the going concern principle is dependant upon the company continuing to trade at a profit and the continued support of the support of the group.

| If the company was unable to continue trading, adjustments would have to be made to reduce the balance sheet value of the assets to their recoverable amounts, reclassify fixed assets as current assets and to provide for further liabilities that might arise.

| Turnover

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

| Tangible fixed assets

| 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:

| Leasehold land and buildings - 20% on cost

| Plant and equipment - 20% on cost

| Fixtures and fittings - 20% on cost

| Computers - 25% on cost

| The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

| 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.

PENNY & SINCLAIR HENLEY LIMITED (REGISTERED NUMBER: 10247943)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 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

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2024 - 4 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1 January 2025 | 9,569 |  | 8,699 |  | 18,268 |  |

| Additions | - |  | 1,277 |  | 1,277 |  |

| At 31 December 2025 | 9,569 |  | 9,976 |  | 19,545 |  |

| DEPRECIATION

| At 1 January 2025 | 9,569 |  | 7,467 |  | 17,036 |  |

| Charge for year | - |  | 656 |  | 656 |  |

| At 31 December 2025 | 9,569 |  | 8,123 |  | 17,692 |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  | 1,853 |  | 1,853 |  |

| At 31 December 2024 | - |  | 1,232 |  | 1,232 |  |

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

2025 | 2024 |

£ | £ |

| Other debtors | 6,231 |  | 6,265 |  |

PENNY & SINCLAIR HENLEY LIMITED (REGISTERED NUMBER: 10247943)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

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

2025 | 2024 |

£ | £ |

| Trade creditors | 29,426 |  | 10,359 |  |

| Taxation and social security | 20,281 |  | 17,717 |  |

| Other creditors | 127,794 |  | 145,390 |  |

177,501 |  | 173,466 |  |

7. | LEASING AGREEMENTS

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

2025 | 2024 |

£ | £ |

| Within one year | 28,593 |  | 28,594 |  |

| Between one and five years | 113,138 |  | 113,137 |  |

| In more than five years | 65,333 |  | 93,333 |  |

207,064 |  | 235,064 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 895 | Ordinary | 10p | 90 |  | 90 |  |

9. | RELATED PARTY DISCLOSURES

| At the year end, the company owed £117,451 (2024: £132,451) to Penny & Sinclair Limited, the parent company. No interest has been charged on this amount and there is no fixed date for repayment, other than it is repayable on demand.