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REGISTERED NUMBER: 04833660 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 30 June 2025 |

| for |

| I & R EC Ltd |

I & R EC Ltd (Registered number: 04833660)

Contents of the Financial Statements

for the Year Ended 30 June 2025

| Page |

Chartered accountants' report | 1 |

Statement of financial position | 2 |  | to |  | 3

Notes to the financial statements | 4 |  | to |  | 5

Chartered Accountants' Report to the Director

on the Unaudited Financial Statements of

I & R EC Ltd

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of financial position. Readers are cautioned that the Income statement and certain other primary statements and the Report of the director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of I & R EC Ltd for the year ended 30 June 2025 which comprise the Income statement, Statement of financial position, Statement of changes in equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of I & R EC Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of I & R EC Ltd and state those matters that we have agreed to state to the director of I & R EC Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than I & R EC Ltd and its director for our work or for this report.

It is your duty to ensure that I & R EC Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of I & R EC Ltd. You consider that I & R EC Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of I & R EC Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Moore Thompson

22 St George's Street

Stamford

Lincolnshire

PE9 2BU

3 June 2026

I & R EC Ltd (Registered number: 04833660)

Statement of Financial Position

30 June 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

Fixed assets

Investments | 5 | 331,750 |  | 331,750 |  |

Creditors

Amounts falling due within one year | 6 | 242,650 |  | 242,650 |  |

Net current liabilities | (242,650 | ) | (242,650 | ) |

Total assets less current liabilities | 89,100 |  | 89,100 |  |

Capital and reserves

Called up share capital | 100 |  | 100 |  |

Retained earnings | 89,000 |  | 89,000 |  |

Shareholders' funds | 89,100 |  | 89,100 |  |

I & R EC Ltd (Registered number: 04833660)

Statement of Financial Position - continued

30 June 2025

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 3 June 2026 and were signed by:

I R Bird - Director

I & R EC Ltd (Registered number: 04833660)

Notes to the Financial Statements

for the Year Ended 30 June 2025

1. | Statutory information

| I & R EC 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: | 04833660

| Registered office: | 22 St Georges Street

| Stamford

| Lincolnshire

| PE9 2BU

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | Statement of compliance

| 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.

3. | Accounting policies

| Basis of preparing the financial statements

| 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 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.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

I & R EC Ltd (Registered number: 04833660)

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

3. | Accounting policies - continued

| Investments

| Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment. Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

| Share Capital

| Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

| Dividends

| Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

| Trade creditors

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities. Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

4. | Employees and directors

| The average number of employees during the year was 1 (2024 - 1 ) .

5. | Fixed asset investments

| Shares in

| group

| undertakings

£ |

| Cost

| At 1 July 2024

| and 30 June 2025 | 331,750 |  |

| Net book value

| At 30 June 2025 | 331,750 |  |

| At 30 June 2024 | 331,750 |  |

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

2025 | 2024 |

£ | £ |

| Amounts owed to participating interests | 190,000 |  | 190,000 |  |

| Other creditors | 52,650 |  | 52,650 |  |

242,650 |  | 242,650 |  |