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REGISTERED NUMBER: 08333656 (England and Wales)

Unaudited Financial Statements

for the Year Ended

31 December 2025

for

Hi-Chrome (Services) Limited

Hi-Chrome (Services) Limited (Registered number: 08333656)

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

Company Information | 1 |

Chartered Accountants' Report | 2 |

Statement of Financial Position | 3 |

Notes to the Financial Statements | 5 |

Hi-Chrome (Services) Limited

Company Information

for the Year Ended 31 December 2025

| DIRECTORS: | D M Keogh

| S J Brown

| REGISTERED OFFICE: | Charnwood House

| Harcourt Way

| Meridian Business Park

| Leicester

| Leicestershire

| LE19 1WP

| REGISTERED NUMBER: | 08333656 (England and Wales)

| ACCOUNTANTS: | The Rowleys Partnership Ltd

| Chartered Accountants

| Charnwood House

| Harcourt Way

| Meridian Business Park

| Leicester

| Leicestershire

| LE19 1WP

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

Hi-Chrome (Services) 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 Statement of Financial Position. 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 Hi-Chrome (Services) Limited for the year ended 31 December 2025 which comprise the Income Statement, Statement of Financial Position 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 Hi-Chrome (Services) 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 Hi-Chrome (Services) Limited and state those matters that we have agreed to state to the Board of Directors of Hi-Chrome (Services) 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 Hi-Chrome (Services) Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Hi-Chrome (Services) 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 Hi-Chrome (Services) Limited. You consider that Hi-Chrome (Services) 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 Hi-Chrome (Services) 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.

The Rowleys Partnership Ltd

Chartered Accountants

Charnwood House

Harcourt Way

Meridian Business Park

Leicester

Leicestershire

LE19 1WP

3 June 2026

Hi-Chrome (Services) Limited (Registered number: 08333656)

Statement of Financial Position

31 December 2025

| 31.12.25 | 31.12.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 32,768 |  | 49,331 |  |

CURRENT ASSETS

Stocks | 49,755 |  | 51,832 |  |

Debtors | 5 | 162,837 |  | 174,080 |  |

Cash at bank | 442 |  | 54,819 |  |

213,034 |  | 280,731 |  |

CREDITORS

Amounts falling due within one year | 6 | 166,792 |  | 210,515 |  |

NET CURRENT ASSETS | 46,242 |  | 70,216 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 79,010 |  | 119,547 |  |

CREDITORS

Amounts falling due after more than one year | 7 | - |  | (13,940 | ) |

PROVISIONS FOR LIABILITIES | (8,192 | ) | (12,333 | ) |

NET ASSETS | 70,818 |  | 93,274 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 100 |  | 100 |  |

Retained earnings | 70,718 |  | 93,174 |  |

SHAREHOLDERS' FUNDS | 70,818 |  | 93,274 |  |

Hi-Chrome (Services) Limited (Registered number: 08333656)

Statement of Financial Position - continued

31 December 2025

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.

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 3 June 2026 and were signed on its behalf by:

S J Brown - Director

Hi-Chrome (Services) Limited (Registered number: 08333656)

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Hi-Chrome (Services) 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.

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.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

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

| Plant and machinery | - | 15% reducing balance

| Fixtures and fittings | - | 15% reducing balance

| Motor vehicles | - | 15% reducing balance

| Computer equipment | - | 15% reducing balance

| Stocks

| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition.

| 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.

Hi-Chrome (Services) Limited (Registered number: 08333656)

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 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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.

| Hire purchase and leasing commitments

| The finance element of the rental payment is charged to the profit and loss account so as to produce constant periodic rates of charge on the net obligations in each period.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 5 (2024 - 6 ) .

Hi-Chrome (Services) Limited (Registered number: 08333656)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Motor |  | Computer |

| machinery |  | fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 January 2025 | 2,907 |  | 2,639 |  | 64,400 |  | 3,231 |  | 73,177 |  |

| Additions | - |  | - |  | - |  | 1,503 |  | 1,503 |  |

| Disposals | - |  | - |  | (20,000 | ) | - |  | (20,000 | ) |

| At 31 December 2025 | 2,907 |  | 2,639 |  | 44,400 |  | 4,734 |  | 54,680 |  |

| DEPRECIATION

| At 1 January 2025 | 2,458 |  | 1,770 |  | 17,680 |  | 1,938 |  | 23,846 |  |

| Charge for year | 67 |  | 130 |  | 5,166 |  | 421 |  | 5,784 |  |

| Eliminated on disposal | - |  | - |  | (7,718 | ) | - |  | (7,718 | ) |

| At 31 December 2025 | 2,525 |  | 1,900 |  | 15,128 |  | 2,359 |  | 21,912 |  |

| NET BOOK VALUE

| At 31 December 2025 | 382 |  | 739 |  | 29,272 |  | 2,375 |  | 32,768 |  |

| At 31 December 2024 | 449 |  | 869 |  | 46,720 |  | 1,293 |  | 49,331 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade debtors | 150,776 |  | 157,364 |  |

| Other debtors | 1,292 |  | 3,461 |  |

| Directors' current accounts | 344 |  | 6,589 |  |

| Tax | 1,397 |  | 1,249 |  |

| Prepayments and accrued income | 9,028 |  | 5,417 |  |

162,837 |  | 174,080 |  |

Hi-Chrome (Services) Limited (Registered number: 08333656)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Bank loans and overdrafts | 4,167 |  | 10,000 |  |

| Other loans | 34,189 |  | - |  |

| Hire purchase contracts | 4,501 |  | 13,605 |  |

| Trade creditors | - |  | 4,547 |  |

| Corporation tax | 52 |  | 45,781 |  |

| Social security and other taxes | 11,811 |  | 6,268 |  |

| VAT | 38,889 |  | 43,635 |  |

| Other creditors | 51,733 |  | 60,337 |  |

| Directors' current accounts | 16,500 |  | 21,942 |  |

| Accruals and deferred income | 4,950 |  | 4,400 |  |

166,792 |  | 210,515 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.12.25 |  | 31.12.24

£ | £ |

| Bank loans - 1-2 years | - |  | 4,167 |  |

| Hire purchase contracts | - |  | 9,773 |  |

- |  | 13,940 |  |

8. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.12.25 |  | 31.12.24

£ | £ |

| Bank loans | 4,167 |  | - |  |

| Other loans | 34,189 |  | - |  |

| Hire purchase contracts | 4,501 |  | 23,378 |  |

42,857 |  | 23,378 |  |

| These liabilities are secured by fixed and floating charges over the assets of the company.

| Assets financed by hire purchase are secured on the assets to which they relate.

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

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

Hi-Chrome (Services) Limited (Registered number: 08333656)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

10. | OTHER FINANCIAL COMMITMENTS

| At the end of the year the company was committed to expenditure under non-cancellable operating leases totalling £58,589 (2024:£17,884).

11. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

| 31.12.25 |  | 31.12.24

£ | £ |

| D M Keogh

| Balance outstanding at start of year | 6,589 |  | 9,404 |  |

| Amounts advanced | 344 |  | 3,569 |  |

| Amounts repaid | (6,589 | ) | (6,384 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 344 |  | 6,589 |  |

| The above loan is interest free and repayable on demand.

12. | ULTIMATE PARENT COMPANY

| The company is a wholly owned subsidiary of Hi-Chrome (Services) Holdings Limited incorporated in England and Wales.