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REGISTERED NUMBER: 02338263 (England and Wales)

| Hare & Humphreys Limited |

| Audited Financial Statements |

| for the Year Ended 31st December 2025 |

| Hare & Humphreys Limited (Registered number: 02338263) |

Contents of the Financial Statements

for the Year Ended 31st December 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 3 |

| Hare & Humphreys Limited |

Company Information

for the Year Ended 31st December 2025

| Director: | Mr T F G Wallerand

| Registered office: | 27 Kelso Place

| Kensington And Chelsea

| London

| W8 5QG

| Registered number: | 02338263 (England and Wales)

| Auditors: | Nigel Wilson & Co

| Accountants & Statutory Auditor

| 4th Floor

| 100 Fenchurch Street

| London

| EC3M 5JD

| Accountants: | Wilson Stevens

| 4th Floor

| 100 Fenchurch Street

| London

| EC3M 5JD

| Hare & Humphreys Limited (Registered number: 02338263) |

Statement of Financial Position

31st December 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

Fixed assets

Intangible assets | 4 | 7,462 |  | - |  |

Tangible assets | 5 | 121,364 |  | 116,585 |  |

128,826 |  | 116,585 |  |

Current assets

Stocks | 38,000 |  | 38,681 |  |

Debtors | 6 | 1,546,272 |  | 1,469,364 |  |

Cash at bank and in hand | 106,622 |  | 203,889 |  |

1,690,894 |  | 1,711,934 |  |

Creditors

Amounts falling due within one year | 7 | 1,345,086 |  | 870,645 |  |

Net current assets | 345,808 |  | 841,289 |  |

Total assets less current liabilities | 474,634 |  | 957,874 |  |

Provisions for liabilities | - |  | 10,935 |  |

Net assets | 474,634 |  | 946,939 |  |

Capital and reserves

Called up share capital | 2,000 |  | 1,000 |  |

Retained earnings | 472,634 |  | 945,939 |  |

Shareholders' funds | 474,634 |  | 946,939 |  |

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 director and authorised for issue on 1st May 2026 and were signed by:

Mr T F G Wallerand - Director

| Hare & Humphreys Limited (Registered number: 02338263) |

Notes to the Financial Statements

for the Year Ended 31st December 2025

1. | Statutory information

| Hare & Humphreys 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 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.

| Turnover

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

| Turnover represents revenue recognised on the percentage of completion method, measured by the percentage of total costs incurred to date to estimated total costs for each contract. Management consider this to be the best measure of progress on contracts. Amounts are stated, net of value added tax and trade discounts.

| Revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period provided that the outcome can be reliably estimated. When the outcome cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Computer software is being amortised evenly over its estimated useful life of five years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

| Improvements to property | - | Over the term of the lease

| Plant and machinery | - | 25% reducing balance

| Fixtures and fittings | - | 25% on cost

| Motor vehicles | - | 25% reducing balance

| Computer equipment | - | 25% 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.

| 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 statement of financial position date.

| Hare & Humphreys Limited (Registered number: 02338263) |

Notes to the Financial Statements - continued

for the Year Ended 31st December 2025

2. | Accounting policies - continued

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| 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 24 (2024 - 24 ) .

4. | Intangible fixed assets

| Other

| intangible

| assets

£ |

| Cost

| Additions | 9,327 |  |

| At 31st December 2025 | 9,327 |  |

| Amortisation

| Charge for year | 1,865 |  |

| At 31st December 2025 | 1,865 |  |

| Net book value

| At 31st December 2025 | 7,462 |  |

5. | Tangible fixed assets

| Improvements |  | Fixtures

| to |  | Plant and |  | and

| property |  | machinery |  | fittings

£ | £ | £ |

| Cost

| At 1st January 2025 | 153,899 |  | 55,716 |  | 22,456 |  |

| Additions | 66,970 |  | 496 |  | 16,181 |  |

| Disposals | (153,899 | ) | (45,955 | ) | (12,388 | ) |

| At 31st December 2025 | 66,970 |  | 10,257 |  | 26,249 |  |

| Depreciation

| At 1st January 2025 | 61,747 |  | 46,576 |  | 13,197 |  |

| Charge for year | 6,697 |  | 1,211 |  | 6,562 |  |

| Eliminated on disposal | (61,747 | ) | (40,979 | ) | (8,764 | ) |

| At 31st December 2025 | 6,697 |  | 6,808 |  | 10,995 |  |

| Net book value

| At 31st December 2025 | 60,273 |  | 3,449 |  | 15,254 |  |

| At 31st December 2024 | 92,152 |  | 9,140 |  | 9,259 |  |

| Hare & Humphreys Limited (Registered number: 02338263) |

Notes to the Financial Statements - continued

for the Year Ended 31st December 2025

5. | Tangible fixed assets - continued

| Motor |  | Computer |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| Cost

| At 1st January 2025 | - |  | 22,035 |  | 254,106 |  |

| Additions | 37,476 |  | 14,472 |  | 135,595 |  |

| Disposals | - |  | (12,942 | ) | (225,184 | ) |

| At 31st December 2025 | 37,476 |  | 23,565 |  | 164,517 |  |

| Depreciation

| At 1st January 2025 | - |  | 16,001 |  | 137,521 |  |

| Charge for year | 9,369 |  | 4,883 |  | 28,722 |  |

| Eliminated on disposal | - |  | (11,600 | ) | (123,090 | ) |

| At 31st December 2025 | 9,369 |  | 9,284 |  | 43,153 |  |

| Net book value

| At 31st December 2025 | 28,107 |  | 14,281 |  | 121,364 |  |

| At 31st December 2024 | - |  | 6,034 |  | 116,585 |  |

6. | Debtors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Trade debtors | 915,491 |  | 866,169 |  |

| Amounts owed by group undertakings | 10,266 |  | 504,362 |  |

| Other debtors | 620,515 |  | 98,833 |  |

1,546,272 |  | 1,469,364 |  |

7. | Creditors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Trade creditors | 236,224 |  | 190,300 |  |

| Amounts owed to group undertakings | 469,763 |  | 134,772 |  |

| Taxation and social security | 148,807 |  | 115,630 |  |

| Other creditors | 490,292 |  | 429,943 |  |

1,345,086 |  | 870,645 |  |

8. | Leasing agreements

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

2025 | 2024 |

£ | £ |

| Within one year | 147,990 |  | 47,500 |  |

| Between one and five years | 261,857 |  | 158,622 |  |

409,847 |  | 206,122 |  |

| Hare & Humphreys Limited (Registered number: 02338263) |

Notes to the Financial Statements - continued

for the Year Ended 31st December 2025

9. | Disclosure under Section 444(5B) of the Companies Act 2006

| The Report of the Auditors was unqualified.

| David Hatchard BA FCA (Senior Statutory Auditor)

| for and on behalf of Nigel Wilson & Co

10. | Ultimate controlling party

| The ultimate parent company is ADF Capital SAS, a company incorporated in France.

| Consolidated accounts are prepared and available from ADF Capital SAS, 12, rue du Parc Royal, 75003, Paris.

| The directors consider there is no one ultimate controlling party.