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REGISTERED NUMBER: 06492116 (England and Wales)

| Report of the Director and |

| Unaudited |

| Consolidated Financial Statements |

| for the Year Ended 30 September 2025 |

| for |

| Nabco Group Limited |

Nabco Group Limited (Registered number: 06492116)

Contents of the Consolidated Financial Statements

for the Year Ended 30 September 2025

Page |

Company Information | 1 |

Report of the Director | 2 |

Accountants' Report | 3 |

Consolidated Income Statement | 4 |

Consolidated Balance Sheet | 5 |

Company Balance Sheet | 7 |

Consolidated Statement of Changes in Equity | 9 |

Company Statement of Changes in Equity | 10 |

Notes to the Consolidated Financial Statements | 11 |

Nabco Group Limited

Company Information

for the Year Ended 30 September 2025

| DIRECTOR: | Mr T Satyadheva

| REGISTERED OFFICE: | Unit 5a Brick Knoll Park

| Ashley Road

| St. Albans

| Hertfordshire

| AL1 5UG

| REGISTERED NUMBER: | 06492116 (England and Wales)

| ACCOUNTANTS: | Somerset Accountancy Services Ltd

| 22 Wessex Park

| Bancombe Business Estate

| Somerton

| Somerset

| TA11 6SB

Nabco Group Limited (Registered number: 06492116)

Report of the Director

for the Year Ended 30 September 2025

The director presents his report with the financial statements of the company and the group for the year ended 30 September 2025.

DIRECTOR

Mr T Satyadheva held office during the whole of the period from 1 October 2024 to the date of this report.

POLITICAL DONATIONS AND EXPENDITURE

Donations were made to various Charities during the year.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

Mr T Satyadheva - Director

23 June 2026

Accountants' Report to the Director

on the Unaudited Financial Statements of

Nabco Group Limited

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Nabco Group Limited for the year ended 30 September 2025 which comprise the Consolidated Income Statement, Consolidated Balance Sheet, Company Balance Sheet, Consolidated Statement of Changes in Equity, Company Statement of Changes in Equity and the related notes from the company's and the group'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 Nabco Group Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Nabco Group Limited and state those matters that we have agreed to state to the director of Nabco Group 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 Nabco Group Limited the company and the group and the company's director for our work or for this report.

It is your duty to ensure that Nabco Group 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 Nabco Group Limited. You consider that Nabco Group 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 Nabco Group 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.

Somerset Accountancy Services Ltd

22 Wessex Park

Bancombe Business Estate

Somerton

Somerset

TA11 6SB

23 June 2026

Nabco Group Limited (Registered number: 06492116)

Consolidated Income Statement

for the Year Ended 30 September 2025

| Period

| 1.4.23

| Year Ended |  | to

| 30.9.25 |  | 30.9.24

| Notes | £ | £ |

TURNOVER | 8,526,584 |  | 11,619,156 |  |

Cost of sales | 6,145,262 |  | 8,214,135 |  |

GROSS PROFIT | 2,381,322 |  | 3,405,021 |  |

Administrative expenses | 1,721,044 |  | 2,622,717 |  |

OPERATING PROFIT | 4 | 660,278 |  | 782,304 |  |

Interest payable and similar expenses | 178,913 |  | 265,867 |  |

PROFIT BEFORE TAXATION | 481,365 |  | 516,437 |  |

Tax on profit | 134,509 |  | 141,452 |  |

PROFIT FOR THE FINANCIAL YEAR | 346,856 |  | 374,985 |  |

Profit attributable to:

Owners of the parent | 346,856 |  | 374,985 |  |

Nabco Group Limited (Registered number: 06492116)

Consolidated Balance Sheet

30 September 2025

| 30.9.25 | 30.9.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 6 | 44,244 |  | 62,788 |  |

Tangible assets | 7 | 40,443 |  | 52,386 |  |

Investments | 8 | - |  | - |  |

84,687 |  | 115,174 |  |

CURRENT ASSETS

Stocks | 2,187,431 |  | 1,981,106 |  |

Debtors | 9 | 1,880,842 |  | 1,235,929 |  |

Cash at bank and in hand | 165,412 |  | 82,330 |  |

4,233,685 |  | 3,299,365 |  |

CREDITORS

Amounts falling due within one year | 10 | 4,004,229 |  | 3,155,040 |  |

NET CURRENT ASSETS | 229,456 |  | 144,325 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 314,143 |  | 259,499 |  |

CREDITORS

Amounts falling due after more than one year | 11 | - |  | (40,000 | ) |

PROVISIONS FOR LIABILITIES | (7,423 | ) | (9,635 | ) |

NET ASSETS | 306,720 |  | 209,864 |  |

Nabco Group Limited (Registered number: 06492116)

Consolidated Balance Sheet - continued

30 September 2025

| 30.9.25 | 30.9.24 |

| Notes | £ | £ | £ | £ |

CAPITAL AND RESERVES

Called up share capital | 1,392 |  | 1,000 |  |

Share premium | 149,352 |  | - |  |

Retained earnings | 155,976 |  | 208,864 |  |

SHAREHOLDERS' FUNDS | 306,720 |  | 209,864 |  |

The company and the group are entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

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

The director acknowledges his responsibilities for:

(a) | ensuring that the group 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 and the group as at the end of each financial year and of the group's 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 and the group.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 23 June 2026 and were signed by:

Mr T Satyadheva - Director

Nabco Group Limited (Registered number: 06492116)

Company Balance Sheet

30 September 2025

| 30.9.25 | 30.9.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 6 | 37,976 |  | 54,559 |  |

Tangible assets | 7 | 40,444 |  | 52,387 |  |

Investments | 8 | 322,600 |  | 322,600 |  |

401,020 |  | 429,546 |  |

CURRENT ASSETS

Debtors | 9 | 99,966 |  | 690,728 |  |

Cash at bank | 41,401 |  | 1,485 |  |

141,367 |  | 692,213 |  |

CREDITORS

Amounts falling due within one year | 10 | 375,278 |  | 1,076,775 |  |

NET CURRENT LIABILITIES | (233,911 | ) | (384,562 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 167,109 |  | 44,984 |  |

PROVISIONS FOR LIABILITIES | 7,423 |  | 9,635 |  |

NET ASSETS | 159,686 |  | 35,349 |  |

Nabco Group Limited (Registered number: 06492116)

Company Balance Sheet - continued

30 September 2025

| 30.9.25 | 30.9.24 |

| Notes | £ | £ | £ | £ |

CAPITAL AND RESERVES

Called up share capital | 1,392 |  | 1,000 |  |

Share premium | 149,352 |  | - |  |

Retained earnings | 8,942 |  | 34,349 |  |

SHAREHOLDERS' FUNDS | 159,686 |  | 35,349 |  |

Company's profit for the financial year | 374,337 |  | 525,498 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 23 June 2026 and were signed by:

Mr T Satyadheva - Director

Nabco Group Limited (Registered number: 06492116)

Consolidated Statement of Changes in Equity

for the Year Ended 30 September 2025

| Called up |

| share |  | Retained |  | Share |  | Total

| capital |  | earnings |  | premium |  | equity

£ | £ | £ | £ |

Balance at 1 April 2023 | 1,000 |  | 333,879 |  | - |  | 334,879 |  |

Changes in equity

Total comprehensive income | - |  | 374,985 |  | - |  | 374,985 |  |

Capital contribution to

employee benefit trust | - |  | (500,000 | ) | - |  | (500,000 | ) |

Balance at 30 September 2024 | 1,000 |  | 208,864 |  | - |  | 209,864 |  |

Changes in equity

Issue of share capital | 392 |  | - |  | 149,352 |  | 149,744 |  |

Total comprehensive income | - |  | 346,856 |  | - |  | 346,856 |  |

Capital contribution to

employee benefit trust | - |  | (399,744 | ) | - |  | (399,744 | ) |

Balance at 30 September 2025 | 1,392 |  | 155,976 |  | 149,352 |  | 306,720 |  |

Nabco Group Limited (Registered number: 06492116)

Company Statement of Changes in Equity

for the Year Ended 30 September 2025

| Called up |

| share |  | Retained |  | Share |  | Total

| capital |  | earnings |  | premium |  | equity

£ | £ | £ | £ |

Balance at 1 April 2023 | 1,000 |  | 8,851 |  | - |  | 9,851 |  |

Changes in equity

Profit for the period | - |  | 525,498 |  | - |  | 525,498 |  |

Total comprehensive income | - |  | 525,498 |  | - |  | 525,498 |  |

Capital contribution to

employee benefit trust | - |  | (500,000 | ) | - |  | (500,000 | ) |

Balance at 30 September 2024 | 1,000 |  | 34,349 |  | - |  | 35,349 |  |

Changes in equity

Profit for the year | - |  | 374,337 |  | - |  | 374,337 |  |

Total comprehensive income | - |  | 374,337 |  | - |  | 374,337 |  |

Issue of share capital | 392 |  | - |  | 149,352 |  | 149,744 |  |

Capital contribution to

employee benefit trust | - |  | (399,744 | ) | - |  | (399,744 | ) |

Balance at 30 September 2025 | 1,392 |  | 8,942 |  | 149,352 |  | 159,686 |  |

Nabco Group Limited (Registered number: 06492116)

Notes to the Consolidated Financial Statements

for the Year Ended 30 September 2025

1. | STATUTORY INFORMATION

| Nabco Group 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 General 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.

| Basis of consolidation

| The group's financial statements include the results of the subsidiaries in the consolidated financial statements from the date that control commences until the date the control ceases.

| Turnover

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

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2008, is being amortised evenly over its estimated useful life of twenty years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Computer software is being amortised evenly over its estimated useful life of nil years.

| 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 etc | - | 20% on cost

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Consolidated 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.

Nabco Group Limited (Registered number: 06492116)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 30 September 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 group operates a defined contribution pension scheme. Contributions payable to the group's pension scheme are charged to profit or loss in the period to which they relate.

| Debt factoring

| The gross amount of trade debtors is shown on the balance sheet included in debtors due within one year and a corresponding liability in respect of the proceeds received from the factor is shown in creditors due in less than one year.

| The interest element of the factor's charges and other factoring costs are recognised as they accrue and included in the profit and loss account with interest payable and similar charges.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 4 (2024 - 4 ) .

| The average number of employees by undertakings that were proportionately consolidated during the year was 24 (2024 - 28 ) .

4. | OPERATING PROFIT

| The operating profit is stated after charging:

| Period

| 1.4.23

| Year Ended |  | to

| 30.9.25 |  | 30.9.24

£ | £ |

| Depreciation - owned assets | 16,738 |  | 8,543 |  |

| Goodwill amortisation | 16,961 |  | 24,461 |  |

| Computer software amortisation | 1,583 |  | 3,365 |  |

5. | INDIVIDUAL INCOME STATEMENT

| As permitted by Section 408 of the Companies Act 2006, the Income Statement of the parent company is not presented as part of these financial statements.

Nabco Group Limited (Registered number: 06492116)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 30 September 2025

6. | INTANGIBLE FIXED ASSETS

| Group

| Other |

| intangible |

| Goodwill |  | assets |  | Totals

£ | £ | £ |

| COST

| At 1 October 2024

| and 30 September 2025 | 339,227 |  | 11,772 |  | 350,999 |  |

| AMORTISATION

| At 1 October 2024 | 278,498 |  | 9,713 |  | 288,211 |  |

| Charge for year | 16,961 |  | 1,583 |  | 18,544 |  |

| At 30 September 2025 | 295,459 |  | 11,296 |  | 306,755 |  |

| NET BOOK VALUE

| At 30 September 2025 | 43,768 |  | 476 |  | 44,244 |  |

| At 30 September 2024 | 60,729 |  | 2,059 |  | 62,788 |  |

| Company

| Other |

| intangible |

| Goodwill |  | assets |  | Totals

£ | £ | £ |

| COST

| At 1 October 2024

| and 30 September 2025 | 300,000 |  | 11,772 |  | 311,772 |  |

| AMORTISATION

| At 1 October 2024 | 247,500 |  | 9,713 |  | 257,213 |  |

| Charge for year | 15,000 |  | 1,583 |  | 16,583 |  |

| At 30 September 2025 | 262,500 |  | 11,296 |  | 273,796 |  |

| NET BOOK VALUE

| At 30 September 2025 | 37,500 |  | 476 |  | 37,976 |  |

| At 30 September 2024 | 52,500 |  | 2,059 |  | 54,559 |  |

Nabco Group Limited (Registered number: 06492116)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 30 September 2025

7. | TANGIBLE FIXED ASSETS

| Group

| Plant and

| machinery

| etc

£ |

| COST

| At 1 October 2024 | 389,378 |  |

| Additions | 4,795 |  |

| At 30 September 2025 | 394,173 |  |

| DEPRECIATION

| At 1 October 2024 | 336,992 |  |

| Charge for year | 16,738 |  |

| At 30 September 2025 | 353,730 |  |

| NET BOOK VALUE

| At 30 September 2025 | 40,443 |  |

| At 30 September 2024 | 52,386 |  |

| Company

| Plant and

| machinery

| etc

£ |

| COST

| At 1 October 2024 | 389,378 |  |

| Additions | 4,795 |  |

| At 30 September 2025 | 394,173 |  |

| DEPRECIATION

| At 1 October 2024 | 336,991 |  |

| Charge for year | 16,738 |  |

| At 30 September 2025 | 353,729 |  |

| NET BOOK VALUE

| At 30 September 2025 | 40,444 |  |

| At 30 September 2024 | 52,387 |  |

Nabco Group Limited (Registered number: 06492116)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 30 September 2025

8. | FIXED ASSET INVESTMENTS

| Company

| Shares in

| group

| undertakings

£ |

| COST

| At 1 October 2024

| and 30 September 2025 | 322,600 |  |

| NET BOOK VALUE

| At 30 September 2025 | 322,600 |  |

| At 30 September 2024 | 322,600 |  |

| The group or the company's investments at the Balance Sheet date in the share capital of companies include the following:

| Subsidiaries

| Nabco Sales Limited

| Registered office: United Kingdom

| Nature of business: Shop Fittings and display equipment

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

| 30.9.25 |  | 30.9.24

£ | £ |

| Aggregate capital and reserves | 5,966 |  | 40,729 |  |

| (Loss)/profit for the year/period | (34,763 | ) | 16,368 |  |

| Nabco Direct Limited

| Registered office: United Kingdom

| Nature of business: Shop Fittings and display equipment

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

| 30.9.25 |  | 30.9.24

£ | £ |

| Aggregate capital and reserves | 457,201 |  | 447,959 |  |

| Profit for the year/period | 1,019,242 |  | 361,676 |  |

Nabco Group Limited (Registered number: 06492116)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 30 September 2025

8. | FIXED ASSET INVESTMENTS - continued

| Nabco Sales Limited

| Registered office: United Kingdom

| Nature of business: Shop fittings and display equipment

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

| 30.9.25 |  | 30.9.24

£ | £ |

| Aggregate capital and reserves | 5,966 |  | 40,729 |  |

| (Loss)/profit for the year/period | (34,763 | ) | 16,368 |  |

| Nabco Direct Limited

| Registered office: United Kingdom

| Nature of business: Shop fittings and display equipment

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

| 30.9.25 |  | 30.9.24

£ | £ |

| Aggregate capital and reserves | 457,201 |  | 447,959 |  |

| Profit for the year/period | 1,019,242 |  | 361,676 |  |

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

| Group |  | Company |

| 30.9.25 |  | 30.9.24 |  | 30.9.25 |  | 30.9.24 |

£ | £ | £ | £ |

| Trade debtors | 1,742,836 |  | 1,114,779 |  | - |  | - |  |

| Amounts owed by group undertakings | 24,150 |  | - |  | 24,150 |  | - |  |

| Other debtors | 113,856 |  | 121,150 |  | 75,816 |  | 690,728 |  |

1,880,842 |  | 1,235,929 |  | 99,966 |  | 690,728 |  |

Nabco Group Limited (Registered number: 06492116)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 30 September 2025

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

| Group |  | Company |

| 30.9.25 |  | 30.9.24 |  | 30.9.25 |  | 30.9.24 |

£ | £ | £ | £ |

| Bank loans and overdrafts | 820,253 |  | 827,394 |  | - |  | - |  |

| Trade creditors | 2,057,222 |  | 347,282 |  | 157,892 |  | 85,451 |  |

| Amounts owed to group undertakings | - |  | - |  | 212,345 |  | 982,744 |  |

| Taxation and social security | 316,166 |  | 267,034 |  | - |  | 3,998 |  |

| Other creditors | 810,588 |  | 1,713,330 |  | 5,041 |  | 4,582 |  |

4,004,229 |  | 3,155,040 |  | 375,278 |  | 1,076,775 |  |

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

| Group |

| 30.9.25 |  | 30.9.24 |

£ | £ |

| Bank loans | - |  | 40,000 |  |

12. | SECURED DEBTS

| The following secured debts are included within creditors:

| Group |

| 30.9.25 |  | 30.9.24 |

£ | £ |

| Bank overdraft | 774,380 |  | 699,767 |  |

| Bank loans | 45,873 |  | 167,627 |  |

820,253 |  | 867,394 |  |

13. | CONTINGENT LIABILITIES

| Under the group banking arrangement, bank loans and overdrafts are secured by way of fixed and floating charges over the assets of all companies within the group. At 30 September 2025 this amounted to £2,187,431 (2024: £1,986,106).

14. | ULTIMATE CONTROLLING PARTY

| The controlling party is Nabco Employee Ownership Trust.