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REGISTERED NUMBER: 11723508 (England and Wales)

AUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

NARROW AISLE HOLDINGS LIMITED

NARROW AISLE HOLDINGS LIMITED (REGISTERED NUMBER: 11723508) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 3 |

| NARROW AISLE HOLDINGS LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | D J Houston

| J B Maguire

| J S Porter

| C C Randle

| P Wooldridge

| SECRETARY: | Higgs Secretarial Limited

| REGISTERED OFFICE: | 3 Waterfront Business Park

| Dudley Road

| Brierley Hill

| West Midlands

| DY5 1LX

| REGISTERED NUMBER: | 11723508 (England and Wales)

| SENIOR STATUTORY AUDITOR: | Ian Cattell FCA

| AUDITORS: | Crombies Accountants Limited

| Chartered Accountants and Statutory Auditor

| 34 Waterloo Road

| Wolverhampton

| West Midlands

| WV1 4DG

NARROW AISLE HOLDINGS LIMITED (REGISTERED NUMBER: 11723508) |

STATEMENT OF FINANCIAL POSITION

31 DECEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 5 | 790,408 |  | 843,102 |  |

Investments | 6 | 13,402,265 |  | 13,402,265 |  |

14,192,673 |  | 14,245,367 |  |

CURRENT ASSETS

Debtors | 7 | - |  | 583,014 |  |

Cash at bank | 118 |  | 100 |  |

118 |  | 583,114 |  |

CREDITORS

Amounts falling due within one year | 8 | 13,444,685 |  | 14,427,680 |  |

NET CURRENT LIABILITIES | (13,444,567 | ) | (13,844,566 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 748,106 |  | 400,801 |  |

CAPITAL AND RESERVES

Called up share capital | 9,500 |  | 9,500 |  |

Retained earnings | 738,606 |  | 391,301 |  |

SHAREHOLDERS' FUNDS | 748,106 |  | 400,801 |  |

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 4 June 2026 and were signed on its behalf by:

D J Houston - Director

NARROW AISLE HOLDINGS LIMITED (REGISTERED NUMBER: 11723508) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Narrow Aisle Holdings 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. | 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. The company is taking advantage of the exemption conferred by s400(1) CA2006 not to prepare group accounts.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| 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.

| 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.

| Patents and licences are being amortised evenly over their estimated useful life of twenty years.

| 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.

| 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.

4. | EMPLOYEES AND DIRECTORS

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

NARROW AISLE HOLDINGS LIMITED (REGISTERED NUMBER: 11723508) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

5. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 1,053,877 |  |

| AMORTISATION

| At 1 January 2025 | 210,775 |  |

| Charge for year | 52,694 |  |

| At 31 December 2025 | 263,469 |  |

| NET BOOK VALUE

| At 31 December 2025 | 790,408 |  |

| At 31 December 2024 | 843,102 |  |

6. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST OR VALUATION

| At 1 January 2025

| and 31 December 2025 | 13,402,265 |  |

| NET BOOK VALUE

| At 31 December 2025 | 13,402,265 |  |

| At 31 December 2024 | 13,402,265 |  |

| Cost or valuation at 31 December 2025 is represented by:

| Shares in

| group

| undertakings

£ |

| Valuation in 2020 | 874 |  |

| Cost | 13,401,391 |  |

13,402,265 |  |

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

2025 | 2024 |

£ | £ |

| Amounts owed by group undertakings | - |  | 583,014 |  |

NARROW AISLE HOLDINGS LIMITED (REGISTERED NUMBER: 11723508) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

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

2025 | 2024 |

£ | £ |

| Amounts owed to group undertakings | 13,382,164 |  | 14,332,169 |  |

| Other creditors | 62,521 |  | 95,511 |  |

13,444,685 |  | 14,427,680 |  |

9. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Ian Cattell FCA (Senior Statutory Auditor)

| for and on behalf of Crombies Accountants Limited

10. | CONTINGENT LIABILITIES

| The company is party to a composite account agreement between Narrow Aisle Group Topco Limited and its bankers which provides unlimited cross guarantees by and between all parties to the agreement, secured by a cross company guarantee.

11. | ULTIMATE PARENT COMPANY

| The company is a wholly owned subsidiary of Narrow Aisle Group Topco Limited, a company incorporated in England and Wales whose registered office is situated at 3 Waterfront Business Park, Dudley Road, Brierley Hill, West Midlands DY5 1LX.and this is the largest group of undertakings for which group financial statements are drawn up.

12. | ULTIMATE CONTROLLING PARTY

| There is no one ultimate controlling party.