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REGISTERED NUMBER: 15094966 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 AUGUST 2025 |

| FOR |

| PENNS HOLDING LTD |

PENNS HOLDING LTD (REGISTERED NUMBER: 15094966)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

Page |

Statement of Financial Position | 1 |

Notes to the Financial Statements | 3 |

PENNS HOLDING LTD (REGISTERED NUMBER: 15094966)

STATEMENT OF FINANCIAL POSITION

31 AUGUST 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 4 | 221,590 |  | 221,550 |  |

CURRENT ASSETS

Debtors | 5 | 2,000 |  | - |  |

Cash at bank | 3,200 |  | - |  |

5,200 |  | - |  |

CREDITORS

Amounts falling due within one year | 6 | 52,734 |  | 53,200 |  |

NET CURRENT LIABILITIES | (47,534 | ) | (53,200 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 174,056 |  | 168,350 |  |

CREDITORS

Amounts falling due after more than one year | 7 | 162,026 |  | 159,573 |  |

NET ASSETS | 12,030 |  | 8,777 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 2,000 |  | 2,000 |  |

Retained earnings | 10,030 |  | 6,777 |  |

SHAREHOLDERS' FUNDS | 12,030 |  | 8,777 |  |

PENNS HOLDING LTD (REGISTERED NUMBER: 15094966)

STATEMENT OF FINANCIAL POSITION - continued

31 AUGUST 2025

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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 May 2026 and were signed on its behalf by:

Mr K Penn - Director

PENNS HOLDING LTD (REGISTERED NUMBER: 15094966)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

1. | STATUTORY INFORMATION

| Penns Holding Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 15094966

| Registered office: | Unit 2.02 High Weald House

| Glovers End

| Bexhill

| East Sussex

| TN39 5ES

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.

| INVESTMENTS IN SUBSIDIARIES

| Investments in subsidiary undertakings are recognised at cost.

| TAXATION

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3. | EMPLOYEES AND DIRECTORS

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

4. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertaking

£ |

| Cost

| At 1 September 2024 | 221,550 |  |

| Additions | 40 |  |

| At 31 August 2025 | 221,590 |  |

| Net book value

| At 31 August 2025 | 221,590 |  |

| At 31 August 2024 | 221,550 |  |

PENNS HOLDING LTD (REGISTERED NUMBER: 15094966)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

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

2025 | 2024 |

£ | £ |

| Other debtors | 2,000 |  | - |  |

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

2025 | 2024 |

£ | £ |

| Other creditors | 52,734 |  | 53,200 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other creditors | 162,026 |  | 159,573 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Other loans more 5yrs instal | 161,126 |  | 158,673 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 2,000 | ORDINARY A | £1 | 2,000 |  | 2,000 |  |