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Company No: 11313969 (England and Wales)

# LANTEX HOLDINGS LIMITED

### UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 28 FEBRUARY 2026
PAGES FOR FILING WITH THE REGISTRAR

LANTEX HOLDINGS LIMITED

## UNAUDITED FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 28 FEBRUARY 2026

Contents

LANTEX HOLDINGS LIMITED

## COMPANY INFORMATION

FOR THE FINANCIAL YEAR ENDED 28 FEBRUARY 2026
LANTEX HOLDINGS LIMITED

## COMPANY INFORMATION (continued)

FOR THE FINANCIAL YEAR ENDED 28 FEBRUARY 2026

DIRECTORS | Mr D Hardman (Appointed 07 April 2025)
| Mr S J Lee (Appointed 31 March 2026)
| Mr J T Parker

REGISTERED OFFICE | Oxford Court
| Oxford Street
| Accrington
| BB5 1GR
| United Kingdom

COMPANY NUMBER | 11313969 (England and Wales)

CHARTERED ACCOUNTANTS | PM+M Solutions for Business LLP
| New Century House
| Greenbank Technology Park
| Challenge Way
| Blackburn
| BB1 5QB

LANTEX HOLDINGS LIMITED

## BALANCE SHEET

AS AT 28 FEBRUARY 2026
LANTEX HOLDINGS LIMITED

## BALANCE SHEET (continued)

AS AT 28 FEBRUARY 2026

| Note | 2026 |  | 2025
|  | £ |  | £
Fixed assets |  |  |  |
Investments | 4 | 285,325 |  | 285,325
|  | 285,325 |  | 285,325
Current assets |  |  |  |
Cash at bank and in hand |  | 1,013 |  | 1,116
|  | 1,013 |  | 1,116
Creditors: amounts falling due within one year | 5 | ( 46,290) |  | ( 45,566)
Net current liabilities |  | (45,277) |  | (44,450)
Total assets less current liabilities |  | 240,048 |  | 240,875
Net assets |  | 240,048 |  | 240,875
Capital and reserves |  |  |  |
Called-up share capital |  | 6,200 |  | 6,200
Profit and loss account |  | 233,848 |  | 234,675
Total shareholders' funds |  | 240,048 |  | 240,875

For the financial year ending 28 February 2026 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 Lantex Holdings Limited (registered number: 11313969) were approved and authorised for issue by the Board of Directors on 10 June 2026. They were signed on its behalf by:

Mr S J Lee Director |

LANTEX HOLDINGS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 28 FEBRUARY 2026
LANTEX HOLDINGS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 28 FEBRUARY 2026

##### 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

Lantex Holdings Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Oxford Court, Oxford Street, Accrington, BB5 1GR, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### 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.

##### 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.

##### 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.

##### 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.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.

Investments
Investments in non-convertible preference shares and non-puttable ordinary or preference shares (where shares are publicly traded or their fair value is reliably measurable) are measured at fair value through the Statement of Income and Retained Earnings. Where fair value cannot be measured reliably, investments are measured at cost less impairment.

Equity instruments
Equity instruments issued by the Company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the Company.

#### 2. Critical accounting judgements and key sources of estimation uncertainty

In the application of the Company’s accounting policies, which are described in note 1, the directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the financial year in which the estimate is revised if the revision affects only that financial year, or in the financial year of the revision and future financial years if the revision affects both current and future financial years.
The directors do not consider that any critical judgements have been made in the application of the Company's accounting policies and no key sources of estimation uncertainty have been identified that have a significant risk of causing a material misstatement to the carrying amount of assets and liabilities within the financial year.

#### 3. Employees

| 2026 |  | 2025
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 3 |  | 1

#### 4. Fixed asset investments

Investments in subsidiaries

| 2026
| £
Cost |
At 01 March 2025 | 285,325
At 28 February 2026 | 285,325
Carrying value at 28 February 2026 | 285,325
Carrying value at 28 February 2025 | 285,325

Investments in shares

Name of entity | Registered office | Class of shares | Ownership 28.02.2026 | Ownership 28.02.2025 | Held
Lantex Manufacturing Company Limited | Oxford Court, Oxford Street, Accrington, BB5 1QX, United Kingdom | Ordinary | 100.00% | 100.00% | Direct

#### 5. Creditors: amounts falling due within one year

| 2026 |  | 2025
| £ |  | £
Trade creditors | 0 |  | 1
Amounts owed to Group undertakings | 46,290 |  | 44,904
Accruals | 0 |  | 660
Other creditors | 0 |  | 1
| 46,290 |  | 45,566

#### 6. Related party transactions

Transactions with entities in which the entity itself has a participating interest

Included within creditors is an amount due to a wholly owned subsidiary of £46,290 (2025: £44,904). This amount is interest free and repayable on demand.