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REGISTERED NUMBER: 01982313 (England and Wales)

NATHAN HOLDINGS LIMITED

Unaudited Financial Statements for the Year Ended 31 December 2025

NATHAN HOLDINGS LIMITED (REGISTERED NUMBER: 01982313)

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Chartered Accountants' Report | 8 |

NATHAN HOLDINGS LIMITED

Company Information

for the Year Ended 31 December 2025

| DIRECTORS: | N Hughes

| Mrs J Hughes

| REGISTERED OFFICE: | 84 Uttoxeter Road

| Hill Ridware

| Rugeley

| Staffordshire

| WS15 3QT

| REGISTERED NUMBER: | 01982313 (England and Wales)

| ACCOUNTANTS: | Lancaster Haskins Limited

| Granville House

| 2 Tettenhall Road

| Wolverhampton

| West Midlands

| WV1 4SB

NATHAN HOLDINGS LIMITED (REGISTERED NUMBER: 01982313)

Balance Sheet

31 December 2025

| 31.12.25 | 31.12.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 35,507 |  | 15,487 |  |

Investment property | 5 | 600,000 |  | 900,000 |  |

635,507 |  | 915,487 |  |

CURRENT ASSETS

Debtors | 6 | 18,967 |  | 26,496 |  |

Cash at bank | 426,192 |  | 218,370 |  |

445,159 |  | 244,866 |  |

CREDITORS

Amounts falling due within one year | 7 | 20,994 |  | 24,780 |  |

NET CURRENT ASSETS | 424,165 |  | 220,086 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,059,672 |  | 1,135,573 |  |

PROVISIONS FOR LIABILITIES | 129,931 |  | 138,406 |  |

NET ASSETS | 929,741 |  | 997,167 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 29,100 |  | 29,100 |  |

Revaluation reserve | 9 | 439,161 |  | 558,477 |  |

Retained earnings | 461,480 |  | 409,590 |  |

SHAREHOLDERS' FUNDS | 929,741 |  | 997,167 |  |

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

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

NATHAN HOLDINGS LIMITED (REGISTERED NUMBER: 01982313)

Balance Sheet - continued

31 December 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 1 June 2026 and were signed on its behalf by:

N Hughes - Director

NATHAN HOLDINGS LIMITED (REGISTERED NUMBER: 01982313)

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Nathan 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. | 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 represents the value of services net of vat. Rentals are invoiced in advance of each chargeable period due.

| Tangible fixed assets

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

| Fixtures and fittings | - | 25% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 25% Straight Line

| 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.

| Financial instruments

| Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference shares or non-puttable ordinary shares which are measured at fair value, with changes

| recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes 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.

NATHAN HOLDINGS LIMITED (REGISTERED NUMBER: 01982313)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 3 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Motor |  | Computer |

| fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 January 2025 | 2,485 |  | 20,636 |  | 290 |  | 23,411 |  |

| Additions | - |  | 28,670 |  | - |  | 28,670 |  |

| At 31 December 2025 | 2,485 |  | 49,306 |  | 290 |  | 52,081 |  |

| DEPRECIATION

| At 1 January 2025 | 1,508 |  | 6,126 |  | 290 |  | 7,924 |  |

| Charge for year | 244 |  | 8,406 |  | - |  | 8,650 |  |

| At 31 December 2025 | 1,752 |  | 14,532 |  | 290 |  | 16,574 |  |

| NET BOOK VALUE

| At 31 December 2025 | 733 |  | 34,774 |  | - |  | 35,507 |  |

| At 31 December 2024 | 977 |  | 14,510 |  | - |  | 15,487 |  |

NATHAN HOLDINGS LIMITED (REGISTERED NUMBER: 01982313)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 January 2025 | 900,000 |  |

| Disposals | (300,000 | ) |

| At 31 December 2025 | 600,000 |  |

| NET BOOK VALUE

| At 31 December 2025 | 600,000 |  |

| At 31 December 2024 | 900,000 |  |

| Fair value at 31 December 2025 is represented by:

£ |

| Valuation in 2022 | 900,000 |  |

| Valuation in 2025 | (300,000 | ) |

600,000 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade debtors | 15,768 |  | 9,786 |  |

| Other debtors | - |  | 171 |  |

| Prepayments & accrued income | 3,199 |  | 16,539 |  |

18,967 |  | 26,496 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade creditors | 300 |  | 313 |  |

| Social security and other taxes | 9,042 |  | 14,836 |  |

| Other creditors | 1,985 |  | (10 | ) |

| Accrued expenses | 9,667 |  | 9,641 |  |

20,994 |  | 24,780 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.12.25 |  | 31.12.24

| value: | £ | £ |

| 29,100 | Ordinary | £1 | 29,100 |  | 29,100 |  |

NATHAN HOLDINGS LIMITED (REGISTERED NUMBER: 01982313)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

9. | RESERVES

| Revaluation

| reserve

£ |

| At 1 January 2025 | 558,477 |  |

| Transfer | (119,316 | ) |

| At 31 December 2025 | 439,161 |  |

10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 31 December 2025 and 31 December 2024:

| 31.12.25 |  | 31.12.24

£ | £ |

| N Hughes and Mrs J Hughes

| Balance outstanding at start of year | - |  | 2,277 |  |

| Amounts advanced | 4,716 |  | 3,512 |  |

| Amounts repaid | (4,716 | ) | (5,789 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | - |  |

11. | ULTIMATE CONTROLLING PARTY

| The company is controlled by the directors.

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

Nathan Holdings Limited

The following reproduces the text of the report prepared for the directors 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 Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors 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 Nathan Holdings Limited for the year ended 31 December 2025 which comprise the Income Statement, Balance Sheet, 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 Board of Directors of Nathan Holdings Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Nathan Holdings Limited and state those matters that we have agreed to state to the Board of Directors of Nathan Holdings Limited, as a body, 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 Nathan Holdings Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Nathan Holdings Limited 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 loss of Nathan Holdings Limited. You consider that Nathan Holdings Limited 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 Nathan Holdings Limited. 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.

Lancaster Haskins Limited

Granville House

2 Tettenhall Road

Wolverhampton

West Midlands

WV1 4SB

3 June 2026