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REGISTERED NUMBER: 05265132 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 OCTOBER 2025 |

| FOR |

| KILCRONA LTD |

KILCRONA LTD (REGISTERED NUMBER: 05265132)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

KILCRONA LTD

COMPANY INFORMATION

FOR THE YEAR ENDED 31 OCTOBER 2025

| DIRECTOR: | K Eason

| SECRETARY: | Mrs A F Eason

| REGISTERED OFFICE: | 215A Watling Street

| Wilnecote

| Tamworth

| Staffordshire

| B77 5BB

| REGISTERED NUMBER: | 05265132 (England and Wales)

| ACCOUNTANTS: | Philip Barnes & Co Limited

| Chartered Accountants

| The Old Council Chambers

| Halford Street

| Tamworth

| Staffordshire

| B79 7RB

KILCRONA LTD (REGISTERED NUMBER: 05265132)

BALANCE SHEET

31 OCTOBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 5 | - |  | - |  |

Tangible assets | 6 | 202,210 |  | 212,554 |  |

Investment property | 7 | 140,000 |  | 140,000 |  |

342,210 |  | 352,554 |  |

CURRENT ASSETS

Stocks | 52,876 |  | 43,075 |  |

Debtors | 8 | 366,903 |  | 378,723 |  |

Cash at bank and in hand | 398,230 |  | 177,445 |  |

818,009 |  | 599,243 |  |

CREDITORS

Amounts falling due within one year | 9 | 428,547 |  | 356,071 |  |

NET CURRENT ASSETS | 389,462 |  | 243,172 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 731,672 |  | 595,726 |  |

PROVISIONS FOR LIABILITIES | 12,500 |  | 14,000 |  |

NET ASSETS | 719,172 |  | 581,726 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 48 |  | 48 |  |

Capital redemption reserve | 11 | 52 |  | 52 |  |

Retained earnings | 11 | 719,072 |  | 581,626 |  |

SHAREHOLDERS' FUNDS | 719,172 |  | 581,726 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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.

KILCRONA LTD (REGISTERED NUMBER: 05265132)

BALANCE SHEET - continued

31 OCTOBER 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 Profit and loss account has not been delivered.

The financial statements were approved by the director and authorised for issue on 19 March 2026 and were signed by:

K Eason - Director

KILCRONA LTD (REGISTERED NUMBER: 05265132)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

1. | STATUTORY INFORMATION

| Kilcrona 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. | 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.

| The significant accounting policies applied in the preparation of the financial statements are set out below. These policies have been consistently applied to all periods presented unless otherwise stated.

| Turnover

| Turnover represents revenue recognised by the company in respect of goods and services supplied during the period, excluding value added tax.

| Goodwill

| Acquired goodwill is written off in equal instalments over its estimated useful economic life.

| Tangible fixed assets

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

| Freehold property | - | 2% on cost

| Fixtures and fittings | - | 20% reducing balance

| Motor vehicles | - | 25% reducing balance

| Computer equipment | - | 33% on 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.

| 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 Profit and loss account, 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.

KILCRONA LTD (REGISTERED NUMBER: 05265132)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

3. | ACCOUNTING POLICIES - continued

| 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.

| 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.

4. | EMPLOYEES

| The average number of employees during the year was 17 (2024 - 17 ) .

5. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 November 2024

| and 31 October 2025 | 600,000 |  |

| AMORTISATION

| At 1 November 2024

| and 31 October 2025 | 600,000 |  |

| NET BOOK VALUE

| At 31 October 2025 | - |  |

| At 31 October 2024 | - |  |

KILCRONA LTD (REGISTERED NUMBER: 05265132)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

6. | TANGIBLE FIXED ASSETS

| Fixtures |

| Freehold |  | and |  | Motor |  | Computer |

| property |  | fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 November 2024 | 167,728 |  | 91,406 |  | 11,501 |  | 70,129 |  | 340,764 |  |

| Additions | - |  | 2,320 |  | - |  | 8,292 |  | 10,612 |  |

| At 31 October 2025 | 167,728 |  | 93,726 |  | 11,501 |  | 78,421 |  | 351,376 |  |

| DEPRECIATION

| At 1 November 2024 | 19,863 |  | 48,033 |  | 240 |  | 60,074 |  | 128,210 |  |

| Charge for year | 2,155 |  | 8,676 |  | 2,815 |  | 7,310 |  | 20,956 |  |

| At 31 October 2025 | 22,018 |  | 56,709 |  | 3,055 |  | 67,384 |  | 149,166 |  |

| NET BOOK VALUE

| At 31 October 2025 | 145,710 |  | 37,017 |  | 8,446 |  | 11,037 |  | 202,210 |  |

| At 31 October 2024 | 147,865 |  | 43,373 |  | 11,261 |  | 10,055 |  | 212,554 |  |

| Included in cost of land and buildings is freehold land of approximately £60,000 which is not depreciated.

7. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 November 2024

| and 31 October 2025 | 140,000 |  |

| NET BOOK VALUE

| At 31 October 2025 | 140,000 |  |

| At 31 October 2024 | 140,000 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 259,611 |  | 230,644 |  |

| Other debtors | 107,292 |  | 148,079 |  |

366,903 |  | 378,723 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 326,805 |  | 229,798 |  |

| Taxation and social security | 83,880 |  | 67,364 |  |

| Other creditors | 17,862 |  | 58,909 |  |

428,547 |  | 356,071 |  |

KILCRONA LTD (REGISTERED NUMBER: 05265132)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 100 | Ordinary | £1 | 48 |  | 48 |  |

11. | RESERVES

| Capital |

| Retained |  | redemption |

| earnings |  | reserve |  | Totals

£ | £ | £ |

| At 1 November 2024 | 581,626 |  | 52 |  | 581,678 |  |

| Profit for the year | 217,446 |  | 217,446 |  |

| Dividends | (80,000 | ) | (80,000 | ) |

| At 31 October 2025 | 719,072 |  | 52 |  | 719,124 |  |

12. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 October 2025 and 31 October 2024:

2025 | 2024 |

£ | £ |

| K Eason

| Balance outstanding at start of year | 87,359 |  | - |  |

| Amounts advanced | 131,932 |  | 87,359 |  |

| Amounts repaid | (188,215 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 31,076 |  | 87,359 |  |

| The loan is interest free and was repaid within 9 months of the year end.

13. | RELATED PARTY DISCLOSURES

| Included in other creditors is an amount of £10,547 (2024: £13,003) due to a former director of the company.