Company No: 00655627 (England and Wales)

Contents

• Company Information
• Accountants' Report
• Balance Sheet
• Notes to the Financial Statements

Directors	R H Streeter
	A M Streeter

Secretary

A M Streeter

Registered office	61 London Road
	Horsham
	West Sussex
	RH12 1AN
	United Kingdom

Company number

00655627 (England and Wales)

Accountant	Kreston Reeves LLP
	Springfield House
	Springfield Road
	Horsham
	West Sussex
	RH12 2RG

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Streeter Group Holdings Limited for the financial year ended 31 December 2025 which comprise the Balance Sheet and the related notes 1 to 10 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 at www.icaew.com/regulation.

This report is made solely to the Board of Directors of Streeter Group Holdings Limited, as a body, in accordance with the terms of our engagement letter dated 22 March 2024. Our work has been undertaken solely to prepare for your approval the financial statements of Streeter Group Holdings Limited and state those matters that we have agreed to state to the Board of Directors of Streeter Group Holdings Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Streeter Group Holdings Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Streeter Group 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 profit of Streeter Group Holdings Limited. You consider that Streeter Group Holdings Limited is exempt from the statutory audit requirement for the financial year.

We have not been instructed to carry out an audit or a review of the financial statements of Streeter Group 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.

Kreston Reeves LLP

Springfield House
Springfield Road
Horsham
West Sussex
RH12 2RG

04 June 2026

	Note	31.12.2025		31.12.2024
		£		£
Fixed assets
Tangible assets	3	361,213		366,665
Investment property	4	2,994,041		2,994,041
		3,355,254		3,360,706
Current assets
Debtors
- due within one year	5	180,917		333,604
- due after more than one year	5	730,000		760,000
Cash at bank and in hand		5,167,094		4,770,359
		6,078,011		5,863,963
Creditors: amounts falling due within one year	6	( 260,910)		( 256,757)
Net current assets		5,817,101		5,607,206
Total assets less current liabilities		9,172,355		8,967,912
Provision for liabilities	7	( 426,423)		( 426,489)
Net assets		8,745,932		8,541,423
Capital and reserves
Called-up share capital	8	732		732
Share premium account		1,504,339		1,504,339
Revaluation reserve		2,442,795		2,442,795
Profit and loss account		4,798,066		4,593,557
Total shareholders' funds		8,745,932		8,541,423

For the financial year ending 31 December 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Streeter Group Holdings Limited (registered number: 00655627) were approved and authorised for issue by the Board of Directors on 02 June 2026. They were signed on its behalf by:

A M Streeter Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

The Company is a private company limited by share capital and incorporated in England & Wales.

The address of its registered office and principal place of business is:
61 London Road
Horsham
West Sussex
RH12 1AN

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are presented in sterling which is the functional currency of the company
and rounded to the nearest £1.

The following principal accounting policies have been applied:

Turnover

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the
consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rent receivable

Turnover represents the total rent receivable by the company, net of VAT. The company recognises
revenue when:
- the amount of revenue can be reliably measured;
- it is probable that future economic benefits will flow to the entity;
- and specific criteria have been met for each of the Company's activities.

Interest income

Interest income is recognised when it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount on initial recognition.

Taxation

Current tax
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other
comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax
Deferred tax balances are recognised in respect of all timing differences that have originated but not
reversed by the balance sheet date, except that:

- The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits
- Any deferred tax balances are reversed if and when all conditions for retaining associated tax
allowances have been met.
Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings

50 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Individual freehold and leasehold properties are carried at current year value at fair value at the date of the revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Revaluations are undertaken with sufficient regularity to ensure the carrying amount does not differ materially from that which would be determined using fair value at the balance sheet date.

Fair values are determined from market based evidence normally undertaken by professionally qualified valuers.

Revaluation gains and losses are recognised in other comprehensive income unless losses exceed the previously recognised gains or reflect a clear consumption of economic benefits, in which case the excess losses are recognised in profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

The fair value is determined annually by the directors, on an open market value for existing use basis.

Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Ordinary share capital

The ordinary share capital of the Company is presented as equity.

2. Employees

	31.12.2025		31.12.2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	3		3

3. Tangible assets

	Land and buildings		Total
	£		£
Cost
At 01 January 2025	422,611		422,611
At 31 December 2025	422,611		422,611
Accumulated depreciation
At 01 January 2025	55,946		55,946
Charge for the financial year	5,452		5,452
At 31 December 2025	61,398		61,398
Net book value
At 31 December 2025	361,213		361,213
At 31 December 2024	366,665		366,665

4. Investment property

	Investment property
	£
Valuation
As at 01 January 2025	2,994,041
As at 31 December 2025	2,994,041

Valuation

The 2025 valuations were made by the directors who are internal to the Company, on an open market value for existing use basis.

5. Debtors

	31.12.2025		31.12.2024
	£		£
Debtors: amounts falling due within one year
Trade debtors	52,551		48,914
Accrued income	78,366		139,690
Other debtors	50,000		145,000
	180,917		333,604
Debtors: amounts falling due after more than one year
Other debtors	730,000		760,000

6. Creditors: amounts falling due within one year

	31.12.2025		31.12.2024
	£		£
Trade creditors	0		2,996
Amounts owed to directors	26,706		25,578
Accruals and deferred income	64,182		59,932
Taxation and social security	70,443		75,946
Other creditors	99,579		92,305
	260,910		256,757

7. Deferred tax

	31.12.2025		31.12.2024
	£		£
At the beginning of financial year	( 426,489)		( 360,089)
Credited/(charged) to the Statement of Income and Retained Earnings	66		( 66,400)
At the end of financial year	( 426,423)		( 426,489)

The deferred taxation balance is made up as follows:

	31.12.2025		31.12.2024
	£		£
Accelerated capital allowances	( 3,900)		( 3,966)
Revaluation of investment property	( 422,523)		( 422,523)
	( 426,423)		( 426,489)

8. Called-up share capital

	31.12.2025		31.12.2024
	£		£
Allotted, called-up and fully-paid
732 Ordinary shares of £ 1.00 each	732		732

9. Related party transactions

A M Streeter
(Director)
During the year A M Streeter continued to provide a loan to the Company. The loan is interest free and repayable on demand. At the balance sheet date the amount due to A M Streeter was £8,137 (2024: £6,794).

R H Streeter
(Director)
During the year R H Streeter continued to provide a loan to the Company. The loan is interest free and repayable on demand. At the balance sheet date the amount due to R H Streeter was £18,568.(2024: £18,784.).

T Streeter
(Employee)
During the year T Streeter provided a loan to the company. The loan is interest free and repayable on demand. At the balance sheet the date the amount due to T Streeter was £48,086. (2024: £48,724.).

West Cumbrian Land LLP
(Larwin Limited, a company controlled by A M Streeter, holds 50% membership)
During the year the Company continued to provide a loan to West Cumbrian Land LLP. The loan is interest free and repayable on demand. At the year end an amount of £531,250 (2024: £531,250) was provided for against this debtor. At the balance sheet date the amount due from West Cumbrian Land LLP was £531,250 (2024: £531,250).

Carfax Developments Limited
(A M Streeter is also a director and shareholder of Carfax Developments Limited)
During the year the Company continued to provide a loan to Carfax Developments Limited. The loan is interest free and repayable on demand. At the balance sheet date the amount due from Carfax Developments Limited was £280,000 (2024: £250,000).

Larwin Limited
(A M Streeter is a director and majority shareholder of Larwin Limited)
During the year the Company made a loan to Larwin Limited. The loan is interest free and repayable on demand. At the balance sheet date the amount due from Larwin Limited was £500,000 (2024: £530,000).

10. Ultimate controlling party

The Company is controlled by R H Streeter, a director and shareholder.