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REGISTERED NUMBER: 10483148 (England and Wales)

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 NOVEMBER 2025 |

| FOR |

| BOILERANDBATH LIMITED |

| BOILERANDBATH LIMITED (REGISTERED NUMBER: 10483148) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Chartered Accountants' Report | 8 |

| BOILERANDBATH LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 NOVEMBER 2025

| DIRECTOR: | Mr I Hussain

| REGISTERED OFFICE: | 11 Warwick Road

| Old Trafford

| Stretford

| Manchester

| M16 0QQ

| REGISTERED NUMBER: | 10483148 (England and Wales)

| ACCOUNTANTS: | Dunhams

| Chartered Accountants

| 11 Warwick Road

| Old Trafford

| Stretford

| Manchester

| M16 0QQ

| BOILERANDBATH LIMITED (REGISTERED NUMBER: 10483148) |

BALANCE SHEET

30 NOVEMBER 2025

| 2025 |  | 2024

| Notes | £ | £ |

CURRENT ASSETS

Stocks | 138,842 |  | 104,175 |  |

Debtors | 5 | 156,093 |  | 232,996 |  |

Cash at bank and in hand | 43,712 |  | 30,115 |  |

338,647 |  | 367,286 |  |

CREDITORS

Amounts falling due within one year | 6 | 335,719 |  | 335,495 |  |

NET CURRENT ASSETS | 2,928 |  | 31,791 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,928 |  | 31,791 |  |

CREDITORS

Amounts falling due after more than one year | 7 | - |  | 4,235 |  |

NET ASSETS | 2,928 |  | 27,556 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 2,828 |  | 27,456 |  |

2,928 |  | 27,556 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

| BOILERANDBATH LIMITED (REGISTERED NUMBER: 10483148) |

BALANCE SHEET - continued

30 NOVEMBER 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 director and authorised for issue on 9 June 2026 and were signed by:

Mr I Hussain - Director

| BOILERANDBATH LIMITED (REGISTERED NUMBER: 10483148) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

1. | STATUTORY INFORMATION

| Boilerandbath 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.

| Going concern basis of accounting.

| Management continue to have a reasonable expectation that the company has adequate resources to continue in operation for at least the next 12 months and that the going concern basis remains appropriate.The outbreak of the COVID-19 pandemic and the measures adopted by the uk government to mitigate its spread have impacted the company. These measures required the company to close for a period of 2 months during 2020. This has negatively impacted the companys financial performance during the year.

| The company has a strong liquidity position at 30 November 2020 and at the date of authorising these financial statements, Based on these factors, management have a reasonable expectation that the company has adequate cash resources to support the going concern

| Significant judgements and estimates

| The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

| Turnover

| Revenue is recognised to the extent that the company obtains the right to consideration in exchange for its performance. Revenue is measured at the fair value of the consideration received, excluding discounts, rebates, VAT and other sales taxes or duty.

| The following criteria must also be met before revenue is recognised:

| Sale of goods

| Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer, usually on dispatch of the goods, the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

| Interest income

| Revenue is recognised as interest using the effective interest method.

| BOILERANDBATH LIMITED (REGISTERED NUMBER: 10483148) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 NOVEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Improvements to property | - | 20% on cost

| Plant and machinery | - | 25% on cost

| Computer equipment | - | 25% on cost

| Property, plant and equipment are stated at cost less accumulated depreciation and accumulated impairment losses. Such cost includes costs directly attributable to making the asset capable of operating as intended.

| The carrying values of tangible fixed assets are reviewed for impairment when events or changes in circumstances indicate the carrying value may not be recoverable.

| Stocks

| Stocks are stated at the lower of cost and net realisable value. Cost includes all costs incurred in bringing each product to its present location and condition, as follows:

| Raw materials, consumables and goods for resale - purchase cost on a first-in, first-out basis

| Net realisable value is based on estimated selling price less any further costs expected to be incurred to completion and disposal.

| Financial instruments

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

| Cash and cash equivalents

| Cash and cash equivalents in the balance sheet comprise cash at banks and in hand and short term deposits with an original maturity date of three months or less.

| Short-term debtors and creditors

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the income statement in other operating expenses.

| 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.

| BOILERANDBATH LIMITED (REGISTERED NUMBER: 10483148) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 NOVEMBER 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.

| Hire purchase and leasing commitments

| Assets held under finance leases, which are leases where substantially all the risks and rewards of ownership of the asset have passed to the group, and hire purchase contracts are capitalised in the balance sheet and are depreciated over the shorter of the lease term and the asset’s useful lives. A corresponding liability is recognised for the lower of the fair value of the leased asset and the present value of the minimum lease payments in the balance sheet. Leasepayments are apportioned between the reduction of the lease liability and finance charges in the income statement so as to achieve a constant rate of interest on the

| remaining balance of the liability.

| Rentals payable under operating leases are charged in the profit and loss account on a straight line basis over the lease term. Lease incentives are recognised over the lease term on a straight line basis.

| 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 9 (2024 - 9 ) .

4. | TANGIBLE FIXED ASSETS

| Improvements |

| to |  | Plant and |  | Computer |

| property |  | machinery |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 December 2024

| and 30 November 2025 | 2,468 |  | 26,510 |  | 3,852 |  | 32,830 |  |

| DEPRECIATION

| At 1 December 2024

| and 30 November 2025 | 2,468 |  | 26,510 |  | 3,852 |  | 32,830 |  |

| NET BOOK VALUE

| At 30 November 2025 | - |  | - |  | - |  | - |  |

| At 30 November 2024 | - |  | - |  | - |  | - |  |

| BOILERANDBATH LIMITED (REGISTERED NUMBER: 10483148) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 NOVEMBER 2025

4. | TANGIBLE FIXED ASSETS - continued

| Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:

| Plant and

| machinery

£ |

| COST

| At 1 December 2024

| and 30 November 2025 | 18,250 |  |

| DEPRECIATION

| At 1 December 2024

| and 30 November 2025 | 18,250 |  |

| NET BOOK VALUE

| At 30 November 2025 | - |  |

| At 30 November 2024 | - |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 6,894 |  | - |  |

| Other debtors | 149,199 |  | 182,562 |  |

| Directors' current accounts | - |  | 50,434 |  |

156,093 |  | 232,996 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 3,904 |  | 10,151 |  |

| Trade creditors | 98,256 |  | 141,336 |  |

| Tax | 8,046 |  | 6,039 |  |

| Social security and other taxes | 7,916 |  | 13,707 |  |

| VAT | 68,086 |  | 100,486 |  |

| Other creditors | 42,215 |  | - |  |

| Directors' current accounts | 25,964 |  | - |  |

| Accrued expenses | 81,332 |  | 63,776 |  |

335,719 |  | 335,495 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans - 1-2 years | - |  | 4,235 |  |

CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR

ON THE UNAUDITED FINANCIAL STATEMENTS OF

BOILERANDBATH LIMITED

The following reproduces the text of the report prepared for the director 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 Director 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 Boilerandbath Limited for the year ended 30 November 2025 which comprise the Income Statement, Balance Sheet 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 director of Boilerandbath Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Boilerandbath Limited and state those matters that we have agreed to state to the director of Boilerandbath Limited 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 Boilerandbath Limited and its director for our work or for this report.

It is your duty to ensure that Boilerandbath 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 Boilerandbath Limited. You consider that Boilerandbath 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 Boilerandbath 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.

Dunhams

Chartered Accountants

11 Warwick Road

Old Trafford

Stretford

Manchester

M16 0QQ

9 June 2026