REGISTERED NUMBER: 10364324 (England and Wales)

AMIRI GROUP LIMITED

GROUP STRATEGIC REPORT,

REPORT OF THE DIRECTORS AND

CONSOLIDATED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Company Information

1

Group Strategic Report

2

Report of the Directors

5

Report of the Independent Auditors

9

Consolidated Statement of Comprehensive Income

12

Consolidated Balance Sheet

13

Company Balance Sheet

15

Consolidated Statement of Changes in Equity

16

Company Statement of Changes in Equity

17

Consolidated Cash Flow Statement

18

Notes to the Consolidated Cash Flow Statement

19

Notes to the Consolidated Financial Statements

21

DIRECTORS:

M Lawrence

G Pettit

K Lendon

P Unnadkat

SECRETARY:

P Unnadkat

REGISTERED OFFICE:

Eagle Point

Little Park Farm Road

Fareham

Hampshire

PO15 5TD

REGISTERED NUMBER:

10364324 (England and Wales)

SENIOR STATUTORY AUDITOR:

Matt Cooper ACA

AUDITORS:

Hopper Williams & Bell Limited

Statutory Auditor

Highland House

Mayflower Close

Chandler's Ford

Eastleigh

Hampshire

SO53 4AR

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

REVIEW OF BUSINESS

The principal purpose of Amiri Group Ltd is that of being the holding company for Amiri Construction Ltd and Amiri Homes Ltd. Amiri is a Regional Main Contractor operating out of offices in Fareham and Bournemouth. Amiri's projects are typically between £3m and £35m in value, located within a 90-minute travelling radius of the Fareham and Bournemouth offices.

Amiri delivers both private and public construction schemes across a wide range of sectors with a collaborative and problem-solving approach. These sectors include education, industrial, health, commercial, retail, leisure, private residential and affordable housing.

Amiri has been successfully trading since its incorporation in 2005 and remains privately owned and managed. As Amiri's reputation continues to grow, our mission remains - to create exceptional environments for people to enjoy.

Employees

Details related to employee matters are covered below within Principle Risks and Uncertainties.

Environmental

Details related to environmental matters are covered by the Health & Safety section in the Principle Risks and Uncertainties section below and the Streamlined Energy and Carbon Reporting is included in the Report of the Directors.

PRINCIPAL RISKS AND UNCERTAINTIES

Health & Safety

Risk: The business is engaged in projects which have the potential to cause serious injury to members of its staff, subcontractors, clients and members of the public.

Mitigation: Health, safety and environmental sustainability is the primary focus of the business. The business is committed to maintaining the highest standards of health and safety, with all staff receiving health and safety training. As part of this commitment, the business is ISO45001 certified, holds Constructionline Silver status, and is accredited within the Contractors Health and Safety Assessment Scheme (CHAS) and Safety Management Advisory Service (SMAS).

Employees

Risk: The skills and expertise of its staff are central to the delivery of the objectives of the business. Failure to recruit and retain key staff could impact the ability of the business to deliver projects.

Mitigation: The business offers a competitive reward structure to attract, retain and motivate staff. This, together with the Amiri culture and ethos which actively promotes a collaborative working environment, ensures the business continues to maintain excellent levels of staff retention.

Economic conditions

Risk: Construction is a cyclical sector, and is reliant on the broader economy, and in some cases, government policy.

The last twelve months have remained stable with interest rates slowly reducing however inflationary increases have still been prevalent in the industry.

The availability of materials and prices have plateaued however there is still the apprehension from external macro-economic factors such as increase in business rates.

Mitigation: The directors closely monitor the prevailing economic conditions, ensuring that the business remains flexible to react to a change in circumstances. The business ensures current and forthcoming projects are diversified across a range of sectors, avoiding over exposure to any particular sector.

The business will continue to work closely with clients and consultants on a project-by-project basis to mitigate any delays or shortages on site, be the shortages in terms of labour, materials or logistics.

SECTION 172(1) STATEMENT

Under the Companies Act 2006 (CA 2006), directors have seven general duties to the group. One of these duties, commonly referred to as the 's172 duty', is 'to promote the success of the group'. Part 1 of that duty requires directors to do so 'for the benefit of its members as a whole', and in doing so, to have regard to the following six factors:

- The likely consequences of any decision in the long term;

- The interest of the group's employees;

- the need to foster the group's business relationships with suppliers, customers and others;

- the impact of the group's operations on the community and the environment;

- the reputation for a high standard of business conduct; and

- The need to act fairly as between members of the group.

The likely consequences of any decisions in the long term

The Board's decisions are taken with a focus on long term stability, sustainable growth and maintaining a strong financial position. As noted in the Strategic Report, the Group "has maintained a robust balance sheet" and continues to prioritise "controlled and consistent delivery" across its projects.

The interests of the group's employees

Employees remain central to the Group's ability to deliver high quality projects, and the Board ensures that reward structures, training and development support retention and engagement. The Strategic Report confirms that "the skills and expertise of its staff are central to the delivery of the objectives of the business." The Board also supports a collaborative culture and ongoing investment in health and safety training.

The need to foster the Group's business relationships with suppliers, customers and others

The Group maintains strong relationships with clients, consultants and supply chain partners through open communication, early engagement and fair commercial practices. As stated in the Strategic Report, the Group works "closely with clients and consultants... to mitigate any delays or shortages on site." Supplier relationships are supported through early procurement and continuous cost monitoring to ensure price certainty.

The impact of the Group's operations on the community and the environment

The Board recognises its responsibility to operate safely and responsibly within the communities in which it works. Health, safety and environmental sustainability are described as "the primary focus of the business," supported by ISO 45001 certification and accreditations including CHAS, SMAS and Constructionline. The Group seeks to minimise disruption and environmental impact through responsible site management and sustainable practices.

The reputation for a high standard of business conduct

The Group's reputation is built on quality, integrity and professionalism, and the Board ensures that all decisions support these values. The Strategic Report highlights Amiri's "collaborative and problem solving approach" across a wide range of sectors. Compliance with recognised industry standards and a strong safety culture underpin the Group's commitment to high standards of conduct.

The need to act fairly as between members of the Group

The Board acts fairly and transparently in all matters affecting shareholders, ensuring that decisions are made for the benefit of members as a whole. Dividend decisions, including the £432,801 distributed during the year, are taken with regard to the Group's financial position and long term needs. No shareholder receives preferential treatment, and governance processes ensure equitable consideration of all members.

DEVELOPMENT AND PERFORMANCE

The business entered the year in a strong position and was able to add to this throughout the year, with several significant project awards in relation to 2025, 2026 and 2027. This resulted in Amiri achieving a turnover of £53.4m (2024: £63.2m) but with a very solid foundation for 2026.

To maintain our capability to deliver high quality projects, headcount was an average of 61 (2024: 58).This investment in expertise and capability has facilitated in the delivery of projects such as the new SSIOT education facility at Crawley College.

RESEARCH AND DEVELOPMENT

The group has expensed £1.8m (2024: £0.5m) of research and development costs during the year. The group is continually looking to develop new methods, materials and systems of working which improve on industry baseline standards and enhance its capability to deliver efficient solutions.

KEY PERFORMANCE INDICATORS (KPI's)

During the year, the business reported turnover of £53.4m (2024: £63.2m). A gross profit of £6.5m was achieved on this turnover (2024: £5.4m). This represents a gross profit margin of 12.2% (2024: 8.6%). Overheads stood at £4.9m in support of this (2024: £4.7m). This resulted in the business achieving an operating profit of £2.0m (2024: £0.7m). The Directors consider this an encouraging result for the year.

The business has maintained a robust balance sheet, closing the financial year with cash at bank and in hand of £5.2m (2024: £10.9m). Net assets of the business closed the year at £3.8m (2024: £2.3m).

FUTURE DEVELOPMENTS

For 2026 the order book is strong, with 82% of forecasted annual turnover secured at 31 March 2026 on existing contracts. Controlled and consistent delivery remains the key focus, demonstrating Amiri's continuing focus on quality and safety.

With steady growth in the Construction business combined with the growth of projects in Homes, the management team are excited about the prospects for the coming year, expanding the trusted Amiri brand and culture to new clients and into new areas of business.

ON BEHALF OF THE BOARD:

P Unnadkat - Director

3 May 2026

The directors present their report with the financial statements of the company and the group for the year ended 31 December 2025.

PRINCIPAL ACTIVITY

The principal activity of the group in the year under review was that of construction and refurbishment projects.

DIVIDENDS

Dividends totalling £432,801 were distributed for the year ended 31 December 2025 (2024: £135,184).

FUTURE DEVELOPMENTS

Information in respect of the group's future developments has been included within the strategic report.

EVENTS SINCE THE END OF THE YEAR

Information relating to events since the end of the year is given in the notes to the financial statements.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 January 2025 to the date of this report.

M Lawrence

G Pettit

K Lendon

Other changes in directors holding office are as follows:

P Unnadkat was appointed as a director after 31 December 2025 but prior to the date of this report.

DONATIONS AND EXPENDITURE

Donations totalling £3,643 (2024: £580) were made during the year.

RISK MANAGEMENT

The activities of the business expose it to a number of financial risks including credit risk, liquidity risk and price risk. The business has robust controls & procedures to mitigate these risks, which are detailed below:

Credit risk

The financial assets of the business are bank balances and cash, and amounts receivable on contracts. Receivables are closely monitored to ensure prompt settlement of amounts outstanding, with internal processes to identify any at risk amounts.

Liquidity risk

The business mitigates liquidity risk through careful review of cashflows on a contract by contract basis, together with robust cash forecasting to identify any potential liquidity risks.

Price risk

The business is exposed to price risk in the form of both materials and labour. The business mitigates this risk through close monitoring of costs throughout the build process, supplier negotiations, together with the practice of entering into supply agreements early in the lifecycle of contracts, so as to ensure price certainty wherever possible.

DIRECTORS' INDEMNITY INSURANCE

Directors' and officers' insurance cover has been established for all directors to provide appropriate cover for their reasonable actions on behalf of the group.

.

STREAMLINED ENERGY AND CARBON REPORTING

Annual energy usage and associated annual greenhouse gas ("GHG") emissions are reported pursuant to the Companies (Directors' Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018.

Organisational Boundary Statement

This SECR report has been prepared using the financial control approach in accordance with HM Government's SECR guidance and the GHG Protocol.

Under this approach, we have included all operations and entities over which Amiri Group Limited has financial control, meaning the full authority to direct the financial and operating policies of the entity with a view to gaining economic benefits from its activities.

This includes:

- All UK-based entities and operations where Amiri Group Limited holds a majority share and/or exercises financial control.

- All owned and leased facilities where the company is responsible for utility payments and fuel procurement.

- The organisational boundary selected aligns with our financial reporting boundary for statutory accounts, ensuring consistency across environmental and financial disclosures.

Methodology Statement

Data was sourced from original records and was of high quality. Where proxies and other data sources were required to calculate quantities by spend or averages, it was done on a conservative principle basis and would not have a material impact.

Data Sources 2025:

o Scope 1 Fuel

- Bulk fuel from records of delivery

o Natural Gas

- Head office readings supplied by landlord

- Site - meter readings

o Electricity

- Head Office - Meter readings by month supplied from sub meter

- Site - meter readings

- EV Charging - Fuel Card data

o Grey Fleet

- Fuel Card output with exact litres from the account's internal ledger.

- Calculated from claimed mileage and then converted to tCO2e and Kwh based on govt emissions factors and conversions.

o Average Fuel Price, where used, was taken from the UK govt statistic site - https://www.gov.uk/government/statistics/weekly-road-fuel-prices

Calculation Methods:

UK Govt GHG Conversion Factors for 2025 for latest year.

Assumptions:

Calculating the SECR emissions was largely based on raw data that was gathered for that year, all data was from reliable sources such as fuel cards and supplier invoices. Site energy for gas and electricity usage was calculated from on site meter readings.

Where spend is used to calculate emissions, values are conservatively selected and efforts are put in place to improve data quality going forward

For this year, a vast majority of emissions are in scope 1 Fuel and Scope 3 Grey Fleet, where the large proportion of the data is sourced from supplier invoices and fuel cards, which give accurate consumption by volume.

.

Energy Consumption Data

2025

kWh

tCO2e

Scope 1 - Emissions from combustion of gas

41,174

8

Scope 1 - Emissions from consumption of fuel

602,659

147

Scope 2 - Emissions from purchased electricity

152,893

27

Scope 3 - Emissions from business travel (Grey fleet)

954,573

221

Total

1,751,299

403

Intensity Metric - Tonnes CO2e per £m in revenue

7.55

Intensity measurement

The chosen intensity measurement ratio is total gross emissions in metric tonnes CO2e per Million £ revenue.

Amiri Group Limited remains committed to managing and reducing its environmental impact, maintaining accurate and transparent regulatory reporting, and identifying continual improvement opportunities to further reduce carbon intensity as the business continues to grow.

Energy Efficiency Action Summary

Fuel consumption dominates the emissions reporting and the company remain committed to continually reviewing fleet usage with an increasing use of telematics, as this area continues to account for the overwhelming majority of total operational emissions. As a construction company with limited fixed-site energy consumption, reducing fuel use and improving vehicle efficiency remain key to the decarbonisation efforts.

Key actions:

- Electric Plant: Use of electrical plant equipment rather than combustion plant equipment, where possible and practical.

- Alternative Fuel Trials: Trial alternative fuels, such as HVO (Hydrotreated vegetable oil), where possible and practical.

- Solar Panel usage: For site cabins and generators, where possible and practical.

- Carbon Reduction Software: Exploring the use of software to reduce paper usage, better track carbon emissions/travel, where possible and practical.

Because of the nature of our operational demands, these actions form part of a longer-term strategy to cut carbon intensity and explore viable low-carbon alternatives within our construction operations.

STATEMENT OF DIRECTORS' RESPONSIBILITIES

The directors are responsible for preparing the Group Strategic Report, the Directors' 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 group and company 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 consolidated financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the group and company and of the profit or loss of the group 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;

- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

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

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the group's transactions and disclose with reasonable accuracy at any time the financial position of the company and the group 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 the group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information on the group's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the group's auditors are unaware, and each director has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the group's auditors are aware of that information.

AUDITORS

The auditors, Hopper Williams & Bell Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting.

ON BEHALF OF THE BOARD:

P Unnadkat - Director

3 May 2026

Opinion

We have audited the financial statements of Amiri Group Limited (the 'parent company') and its subsidiaries (the 'group') for the year ended 31 December 2025 which comprise the Consolidated Statement of Comprehensive Income, Consolidated Balance Sheet, Company Balance Sheet, Consolidated Statement of Changes in Equity, Company Statement of Changes in Equity, Consolidated Cash Flow Statement and Notes to the Consolidated Cash Flow Statement, Notes to the Financial Statements, including a summary of 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 group's and of the parent company affairs as at 31 December 2025 and of the group's 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 Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the group 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 group's and the parent 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 directors are responsible for the other information. The other information comprises the information in the Group Strategic Report and the Report of the Directors, but does not include the financial statements and our Report of the Auditors thereon.

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.

In connection with our audit of the financial statements, 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 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 the audit:

-	the information given in the Group Strategic Report and the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and

-	the Group Strategic Report and the Report of the Directors have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the group and the parent company and its environment obtained in the course of the audit, we have not identified material misstatements in the Group Strategic Report or the Report of the Directors.

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

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

-	the parent company 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.

Responsibilities of directors

As explained more fully in the Statement of Directors' Responsibilities set out on pages seven and eight, 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 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 group's and the parent 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 group or the parent company or to cease operations, or have no realistic alternative but to do so.

Auditors' responsibilities for the audit of the financial statements

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 a Report of the Auditors 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:

- We obtained an understanding of the legal and regulatory frameworks that are applicable to the group, and the industry in which it operates. These include but are not limited to compliance with the Companies Act 2006, UK Generally Accepted Accounting Practice and the relevant tax compliance regulations for the group.

- We obtained an understanding of how the group is complying with these frameworks through discussions with management.

- We enquired with management whether there were any instances of non-compliance with laws and regulations or whether they had knowledge of actual or suspected fraud. These enquiries are corroborated through follow-up audit procedures including but not limited to a review of legal and professional costs and correspondence.

- We assessed the susceptibility of the group's financial statements to material misstatement, including the risk of fraud and management override of controls. We designed our audit procedures to respond to this assessment, including the identification and testing of any related party transactions and the testing of journal transactions that arise from management estimates, that are determined to be of significant value or unusual in their nature and a review of profit margins to identify any possible irregularities in sales contracts.

- We assessed the appropriateness of the collective competence and capabilities of the engagement team, including consideration of the engagement team's knowledge and understanding of the industry in which the group operates in, and their practical experience through training and participation with audit engagements of a similar nature.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

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 a Report of the Auditors 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.

Matt Cooper ACA (Senior Statutory Auditor)

for and on behalf of Hopper Williams & Bell Limited

Statutory Auditor

Highland House

Mayflower Close

Chandler's Ford

Eastleigh

Hampshire

SO53 4AR

7 May 2026

TURNOVER

53,415,948

63,150,175

Cost of sales

(46,926,257

)

(57,715,990

)

GROSS PROFIT

6,489,691

5,434,185

Administrative expenses

(4,891,768

)

(4,685,658

)

1,597,923

748,527

Other operating income

353,001

-

OPERATING PROFIT

4

1,950,924

748,527

Interest receivable and similar income

410,381

142,679

PROFIT BEFORE TAXATION

2,361,305

891,206

Tax on profit

5

(325,364

)

(247,245

)

PROFIT FOR THE FINANCIAL YEAR

2,035,941

643,961

OTHER COMPREHENSIVE INCOME

-

-

TOTAL COMPREHENSIVE INCOME FOR THE YEAR

2,035,941

643,961

Profit attributable to:

Owners of the parent

2,035,941

643,961

Total comprehensive income attributable to:

Owners of the parent

2,035,941

643,961

FIXED ASSETS

Intangible assets

8

1,150,634

1,342,407

Tangible assets

9

23,232

17,309

Investments

10

-

-

1,173,866

1,359,716

CURRENT ASSETS

Stocks

11

5,957,998

-

Debtors: amounts falling due within one year

12

6,442,223

12,376,493

Debtors: amounts falling due after more than one year

12

1,000,000

-

Cash at bank and in hand

5,218,329

10,898,191

18,618,550

23,274,684

CREDITORS

Amounts falling due within one year

13

(15,509,552

)

(20,781,185

)

NET CURRENT ASSETS

3,108,998

2,493,499

TOTAL ASSETS LESS CURRENT LIABILITIES

4,282,864

3,853,215

CREDITORS

Amounts falling due after more than one year

14

(442,599

)

(1,518,590

)

NET ASSETS

3,840,265

2,334,625

CAPITAL AND RESERVES

Called up share capital

18

800,000

800,000

Share premium

19

2,306,700

2,306,700

Capital redemption reserve

19

304,475

206,975

Founder ordinary shares

19

682,500

780,000

Retained earnings

19

(253,425

)

(1,759,065

)

SHAREHOLDERS' FUNDS

3,840,250

2,334,610

NON-CONTROLLING INTERESTS

20

15

15

TOTAL EQUITY

3,840,265

2,334,625

The financial statements were approved by the Board of Directors and authorised for issue on 3 May 2026 and were signed on its behalf by:

P Unnadkat - Director

FIXED ASSETS

Intangible assets

8

-

-

Tangible assets

9

-

-

Investments

10

6,231,085

6,231,085

6,231,085

6,231,085

CURRENT ASSETS

Debtors: amounts falling due within one year

12

15

15

Cash at bank

1,617

1,650

1,632

1,665

CREDITORS

Amounts falling due within one year

13

(2,122,092

)

(2,133,279

)

NET CURRENT LIABILITIES

(2,120,460

)

(2,131,614

)

TOTAL ASSETS LESS CURRENT LIABILITIES

4,110,625

4,099,471

CAPITAL AND RESERVES

Called up share capital

18

800,000

800,000

Share premium

19

2,306,700

2,306,700

Capital redemption reserve

19

304,475

206,975

Founder ordinary shares

19

682,500

780,000

Retained earnings

19

16,950

5,796

SHAREHOLDERS' FUNDS

4,110,625

4,099,471

Company's profit for the financial year

541,455

137,479

The financial statements were approved by the Board of Directors and authorised for issue on 3 May 2026 and were signed on its behalf by:

P Unnadkat - Director

Called up

Capital

share

Retained

Share

redemption

capital

earnings

premium

reserve

£

£

£

£

Balance at 1 January 2024

800,000

(2,267,842

)

2,306,700

206,975

Total comprehensive income

-

643,961

-

-

Dividends

-

(135,184

)

-

-

800,000

(1,759,065

)

2,306,700

206,975

Non- controlling interests

-

-

-

-

Balance at 31 December 2024

800,000

(1,759,065

)

2,306,700

206,975

Total comprehensive income

-

2,035,941

-

-

Transfer

-

(97,500

)

-

97,500

Dividends

-

(432,801

)

-

-

Balance at 31 December 2025

800,000

(253,425

)

2,306,700

304,475

Founder

ordinary

Non-controlling

Total

shares

Total

interests

equity

£

£

£

£

Balance at 1 January 2024

780,000

1,825,833

-

1,825,833

Total comprehensive income

-

643,961

-

643,961

Dividends

-

(135,184

)

-

(135,184

)

780,000

2,334,610

-

2,334,610

Non- controlling interests

-

-

15

15

Balance at 31 December 2024

780,000

2,334,610

15

2,334,625

Total comprehensive income

-

2,035,941

-

2,035,941

Redemption of founder ordinary shares

(97,500

)

(97,500

)

-

(97,500

)

Dividends

-

(432,801

)

-

(432,801

)

Balance at 31 December 2025

682,500

3,840,250

15

3,840,265

Called up

share

Retained

Share

capital

earnings

premium

£

£

£

Balance at 1 January 2024

800,000

3,501

2,306,700

Total comprehensive income

-

137,479

-

Dividends

-

(135,184

)

-

Balance at 31 December 2024

800,000

5,796

2,306,700

Total comprehensive income

-

541,455

-

Transfer

-

(97,500

)

-

Dividends

-

(432,801

)

-

Balance at 31 December 2025

800,000

16,950

2,306,700

Capital

Founder

redemption

ordinary

Total

reserve

shares

equity

£

£

£

Balance at 1 January 2024

206,975

780,000

4,097,176

Total comprehensive income

-

-

137,479

Dividends

-

-

(135,184

)

Balance at 31 December 2024

206,975

780,000

4,099,471

Total comprehensive income

-

-

541,455

Redemption of founder ordinary shares

-

(97,500

)

(97,500

)

Transfer

97,500

-

-

Dividends

-

-

(432,801

)

Balance at 31 December 2025

304,475

682,500

4,110,625