Mawer Holdings Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 15954793

		30 November 2025
	Notes	£	£
FIXED ASSETS
Tangible Assets	4		208,624

			208,624
CURRENT ASSETS
Debtors	5	113,855

		113,855
Creditors: Amounts Falling Due Within One Year	6	(260,629 )

NET CURRENT ASSETS (LIABILITIES)			(146,774 )

TOTAL ASSETS LESS CURRENT LIABILITIES			61,850

PROVISIONS FOR LIABILITIES
Deferred Taxation			(11,379 )

NET ASSETS			50,471

CAPITAL AND RESERVES
Called up share capital	7		100
Profit and Loss Account			50,371

SHAREHOLDERS' FUNDS			50,471

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Mawer Holdings Ltd

Balance Sheet (continued)

As At 30 November 2025

For the period ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Ian Mawer

Director

5th June 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Mawer Holdings Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15954793 . The registered office is Station Farm Station Road, Langworth, Lincoln, LN3 5BB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	1% on cost
Plant & Machinery	25% reducing balance
Motor Vehicles	25% reducing balance

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

...CONTINUED

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Mawer Holdings Ltd

Notes to the Financial Statements (continued)

For the Period 13 September 2024 to 30 November 2025

2.4. Taxation - continued

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 3

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Total
	£	£	£
Cost
As at 13 September 2024	-	-	-
Additions	149,500	64,875	214,375

As at 30 November 2025	149,500	64,875	214,375

Depreciation
As at 13 September 2024	-	-	-
Provided during the period	763	4,988	5,751

As at 30 November 2025	763	4,988	5,751

Net Book Value
As at 30 November 2025	148,737	59,887	208,624

As at 13 September 2024	-	-	-

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Mawer Holdings Ltd

Notes to the Financial Statements (continued)

For the Period 13 September 2024 to 30 November 2025

5. Debtors

	30 November 2025
	£
Due within one year
Trade debtors	30,600
Other debtors	83,255

	113,855

6. Creditors: Amounts Falling Due Within One Year

	30 November 2025
	£
Other loans	259,529
Other creditors	1,100

	260,629

7. Share Capital

	30 November 2025
	£
Called Up Share Capital not Paid	100

Amount of Allotted, Called Up Share Capital	100

8. Related Party Transactions

During the year the company entered into transactions with its wholly owned subsidiary, including the receipt of rental and management fees and the receipt of funding through an intercompany loan.

At 30 November 2025, the company owed its subsidiary £259,529 in respect of an intercompany loan. The subsidiary owed the company £36,000 in respect of rental and management fees.

The net amount due to the subsidiary at 30 November 2025 was £223,529.

The intercompany loan is unsecured, interest-free and repayable on demand.

9. Parent undertaking note

During the year the company was incorporated and acquired the entire issued share capital of Premier Turfing Limited by way of a share-for-share exchange. As a result, Premier Turfing Limited became a wholly owned subsidiary of the company. The shareholders of Premier Turfing Limited became shareholders of the company in the same proportions as their previous holdings.

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