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REGISTERED NUMBER: 11377251 (England and Wales)

KEVIN HALLIGAN LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

KEVIN HALLIGAN LTD (REGISTERED NUMBER: 11377251)

CONTENTS OF THE FINANCIAL STATEMENTS

For The Year Ended 30 SEPTEMBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

KEVIN HALLIGAN LTD

COMPANY INFORMATION

For The Year Ended 30 SEPTEMBER 2025

| DIRECTORS: | K Halligan

| Ms L M Cardus

| REGISTERED OFFICE: | Unit 2-3

| Regents Court

| Farmoor Lane

| Redditch

| Worcestershire

| B98 0SD

| REGISTERED NUMBER: | 11377251 (England and Wales)

| ACCOUNTANTS: | Charles Lovell & Co Limited

| Chartered Certified Accountants

| and Statutory Auditors

| 8 Church Green East

| Redditch

| Worcestershire

| B98 8BP

KEVIN HALLIGAN LTD (REGISTERED NUMBER: 11377251)

BALANCE SHEET

30 SEPTEMBER 2025

| 30.9.25 | 30.9.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 2,422 |  | 2,901 |  |

Investments | 5 | 850,002 |  | 812,802 |  |

Investment property | 6 | 310,000 |  | 310,000 |  |

1,162,424 |  | 1,125,703 |  |

CURRENT ASSETS

Debtors | 7 | 341,270 |  | 382,920 |  |

Cash at bank | 1,229,173 |  | 1,236,864 |  |

1,570,443 |  | 1,619,784 |  |

CREDITORS

Amounts falling due within one year | 8 | 10,430 |  | 82,573 |  |

NET CURRENT ASSETS | 1,560,013 |  | 1,537,211 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,722,437 |  | 2,662,914 |  |

PROVISIONS FOR LIABILITIES | 13,542 |  | 12,937 |  |

NET ASSETS | 2,708,895 |  | 2,649,977 |  |

CAPITAL AND RESERVES

Called up share capital | 1,682,891 |  | 1,682,891 |  |

Fair value reserve | 9 | 101,910 |  | 64,814 |  |

Retained earnings | 924,094 |  | 902,272 |  |

2,708,895 |  | 2,649,977 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

KEVIN HALLIGAN LTD (REGISTERED NUMBER: 11377251)

BALANCE SHEET - continued

30 SEPTEMBER 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 16 February 2026 and were signed on its behalf by:

K Halligan - Director

KEVIN HALLIGAN LTD (REGISTERED NUMBER: 11377251)

NOTES TO THE FINANCIAL STATEMENTS

For The Year Ended 30 SEPTEMBER 2025

1. | STATUTORY INFORMATION

| Kevin Halligan 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.

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 as modified by the revaluation of certain assets.

| 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

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

| Investments in associates

| Investments in associate undertakings are recognised at cost.

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in 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.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

KEVIN HALLIGAN LTD (REGISTERED NUMBER: 11377251)

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Year Ended 30 SEPTEMBER 2025

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 October 2024 | 5,913 |  |

| Additions | 415 |  |

| At 30 September 2025 | 6,328 |  |

| DEPRECIATION

| At 1 October 2024 | 3,012 |  |

| Charge for year | 894 |  |

| At 30 September 2025 | 3,906 |  |

| NET BOOK VALUE

| At 30 September 2025 | 2,422 |  |

| At 30 September 2024 | 2,901 |  |

5. | FIXED ASSET INVESTMENTS

| 30.9.25 |  | 30.9.24

£ | £ |

| Participating interests | 760,002 |  | 760,002 |  |

| Other investments not loans | 90,000 |  | 52,800 |  |

850,002 |  | 812,802 |  |

| Additional information is as follows:

| Interest

| in

| associate

£ |

| COST

| At 1 October 2024

| and 30 September 2025 | 760,002 |  |

| NET BOOK VALUE

| At 30 September 2025 | 760,002 |  |

| At 30 September 2024 | 760,002 |  |

| Investments (neither listed nor unlisted) were as follows:

| 30.9.25 |  | 30.9.24

£ | £ |

| Gold coins britannia | 52,800 |  | 38,000 |  |

| Revaluation | 37,200 |  | 14,800 |  |

90,000 |  | 52,800 |  |

KEVIN HALLIGAN LTD (REGISTERED NUMBER: 11377251)

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Year Ended 30 SEPTEMBER 2025

6. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 October 2024

| and 30 September 2025 | 310,000 |  |

| NET BOOK VALUE

| At 30 September 2025 | 310,000 |  |

| At 30 September 2024 | 310,000 |  |

| Fair value at 30 September 2025 is represented by:

£ |

| Valuation in 2025 | 51,746 |  |

| Cost | 258,254 |  |

310,000 |  |

| If investment property had not been revalued it would have been included at the following historical cost:

| 30.9.25 |  | 30.9.24

£ | £ |

| Cost | 258,254 |  | 258,254 |  |

| Investment property was valued on an open market basis on 30 September 2025 by the director Kevin Halligan .

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

| 30.9.25 |  | 30.9.24

£ | £ |

| Other debtors | 341,270 |  | 382,920 |  |

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

| 30.9.25 |  | 30.9.24

£ | £ |

| Taxation and social security | 8,333 |  | 80,215 |  |

| Other creditors | 2,097 |  | 2,358 |  |

10,430 |  | 82,573 |  |

KEVIN HALLIGAN LTD (REGISTERED NUMBER: 11377251)

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Year Ended 30 SEPTEMBER 2025

9. | RESERVES

| Fair

| value

| reserve

£ |

| At 1 October 2024 | 64,814 |  |

| Transfers in year | 37,096 |  |

| At 30 September 2025 | 101,910 |  |

10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 30 September 2025 and 30 September 2024:

| 30.9.25 |  | 30.9.24

£ | £ |

| K Halligan

| Balance outstanding at start of year | 290,076 |  | 284,693 |  |

| Amounts advanced | - |  | 5,383 |  |

| Amounts repaid | (43,466 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 246,610 |  | 290,076 |  |

| Advances to directors are charged interest at a rate of 2.25% per annum from 6 April 2023 to 5 April 2025 and 3.75% per annum from 6 April 2025.

11. | RELATED PARTY DISCLOSURES

| During the year, the company received dividends from the ordinary shares held in associated companies totalling £47,500 (2024 £54,000).

12. | ULTIMATE CONTROLLING PARTY

| The controlling party is K Halligan.