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REGISTERED NUMBER: 04542776 (England and Wales)

| Unaudited Financial Statements |

| for the Period |

| 30 November 2024 to 30 June 2025 |

| for |

| Dawson Tyre Services Limited |

| Dawson Tyre Services Limited (Registered number: 04542776) |

Contents of the Financial Statements

for the Period 30 November 2024 to 30 June 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Dawson Tyre Services Limited |

Company Information

for the Period 30 November 2024 to 30 June 2025

| Directors: | T M S Davis

| A D Fletcher

| Mrs V J Dawson

| Registered office: | Unit 34-35 Staunton Court Ledbury Road

| Staunton

| Gloucester

| GL19 3QS

| Registered number: | 04542776 (England and Wales)

| Accountants: | Crowthers Chartered Accountants

| 19 High Street

| Pershore

| Worcestershire

| WR10 1AA

| Dawson Tyre Services Limited (Registered number: 04542776) |

Balance Sheet

30 June 2025

| 2025 | 2024 |

| as restated |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Property, plant and equipment | 5 | 113,338 |  | 126,177 |  |

113,338 |  | 126,177 |  |

CURRENT ASSETS

Inventories | 6 | 85,808 |  | 82,973 |  |

Debtors | 7 | 305,661 |  | 400,092 |  |

Cash at bank and in hand | 10,662 |  | 119 |  |

402,131 |  | 483,184 |  |

CREDITORS

Amounts falling due within one year | 8 | 678,731 |  | 697,878 |  |

NET CURRENT LIABILITIES | (276,600 | ) | (214,694 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (163,262 | ) | (88,517 | ) |

CREDITORS

Amounts falling due after more than one year | 9 | 55,491 |  | 71,358 |  |

NET LIABILITIES | (218,753 | ) | (159,875 | ) |

CAPITAL AND RESERVES

Called up share capital | 110 |  | 110 |  |

Retained earnings | (218,863 | ) | (159,985 | ) |

(218,753 | ) | (159,875 | ) |

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

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

| Dawson Tyre Services Limited (Registered number: 04542776) |

Balance Sheet - continued

30 June 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 May 2026 and were signed on its behalf by:

T M S Davis - Director

| Dawson Tyre Services Limited (Registered number: 04542776) |

Notes to the Financial Statements

for the Period 30 November 2024 to 30 June 2025

1. | STATUTORY INFORMATION

| Dawson Tyre 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.

| 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.

| Turnover

| Revenue 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 2024, is being amortised evenly over its estimated useful life of one 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 | - | 15% on reducing balance

| Fixtures and fittings | - | 15% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 15% on reducing balance

| Stocks

| Inventories 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 period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

| 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 period 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.

| Dawson Tyre Services Limited (Registered number: 04542776) |

Notes to the Financial Statements - continued

for the Period 30 November 2024 to 30 June 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 7 (2024 - 7 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| Cost

| At 30 November 2024

| and 30 June 2025 | 10,000 |  |

| Amortisation

| At 30 November 2024

| and 30 June 2025 | 10,000 |  |

| Net book value

| At 30 June 2025 | - |  |

| At 29 November 2024 | - |  |

5. | PROPERTY, PLANT AND EQUIPMENT

| Fixtures |

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

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

£ | £ | £ | £ | £ |

| Cost

| At 30 November 2024 | 84,927 |  | 20,910 |  | 118,972 |  | 2,389 |  | 227,198 |  |

| Additions | 5,804 |  | - |  | - |  | - |  | 5,804 |  |

| At 30 June 2025 | 90,731 |  | 20,910 |  | 118,972 |  | 2,389 |  | 233,002 |  |

| Depreciation

| At 30 November 2024 | 50,787 |  | 19,532 |  | 30,268 |  | 434 |  | 101,021 |  |

| Charge for period | 5,220 |  | 201 |  | 12,937 |  | 285 |  | 18,643 |  |

| At 30 June 2025 | 56,007 |  | 19,733 |  | 43,205 |  | 719 |  | 119,664 |  |

| Net book value

| At 30 June 2025 | 34,724 |  | 1,177 |  | 75,767 |  | 1,670 |  | 113,338 |  |

| At 29 November 2024 | 34,140 |  | 1,378 |  | 88,704 |  | 1,955 |  | 126,177 |  |

6. | INVENTORIES

2025 | 2024 |

| as | restated |

£ | £ |

| Stocks | 85,808 |  | 82,973 |  |

| Dawson Tyre Services Limited (Registered number: 04542776) |

Notes to the Financial Statements - continued

for the Period 30 November 2024 to 30 June 2025

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

2025 | 2024 |

| as | restated |

£ | £ |

| Trade debtors | 241,270 |  | 326,609 |  |

| Other debtors | 357 |  | - |  |

| Section 455 tax | 10,857 |  | 16,429 |  |

| Directors' current accounts | 48,380 |  | 48,678 |  |

| Prepayments | 4,797 |  | 8,376 |  |

305,661 |  | 400,092 |  |

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

2025 | 2024 |

| as | restated |

£ | £ |

| Bank loans and overdrafts | 7,712 |  | 30,431 |  |

| Hire purchase contracts | 22,541 |  | 22,543 |  |

| Trade creditors | 104,623 |  | 396,946 |  |

| Factoring account | 157,776 |  | 196,876 |  |

| Amounts owed to group undertakings | 347,724 |  | - |  |

| Tax | - |  | 16,429 |  |

| Social security and other taxes | 32,165 |  | 19,142 |  |

| Other creditors | - |  | 9,145 |  |

| Accrued expenses | 6,190 |  | 6,366 |  |

678,731 |  | 697,878 |  |

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

2025 | 2024 |

| as | restated |

£ | £ |

| Bank loans - 1-2 years | - |  | 4,534 |  |

| Hire purchase contracts | 55,491 |  | 66,824 |  |

55,491 |  | 71,358 |  |

| Dawson Tyre Services Limited (Registered number: 04542776) |

Notes to the Financial Statements - continued

for the Period 30 November 2024 to 30 June 2025

10. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

| as | restated |

£ | £ |

| Bank overdraft | - |  | 19,563 |  |

| Hire purchase contracts | 78,032 |  | 89,367 |  |

| Factoring account | 157,776 |  | 196,876 |  |

235,808 |  | 305,806 |  |

| All monies due to Skipton Business Finance Limited are secured by a fixed and floating charge over the undertaking and all property and assets present and future, including goodwill, book debts, uncalled capital, buildings, fixtures, fixed plant & machinery dated 25/06/2010.

| Bank overdraft with HSBC bank plc is secured by a fixed and floating charge over the undertaking and all property and assets present and future including goodwill, book debts, uncalled capital, buildings, fixtures, fixed plant and machinery by way of debenture dated 02/01/2003.

| Hire purchase liabilities are secured on the assets to which they relate.

11. | GOING CONCERN

| The financial statements have been prepared on a going concern basis as the directors intend to continue to support the company. Support has been provided by a company associated with the directors of this company and this support will continue for the foreseeable future.

| The directors believe that with the support of the associated company, this company is well placed to manage its financing and other business risks satisfactorily, and there is a reasonable expectation that the company will have adequate resources to continue in operation for at least 12 months. They therefore consider it appropriate to adopt the going concern basis of accounting in preparing the financial statements.

| The financial statements do not include any adjustments that would result from the withdrawal of the directors support.

12. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the periods ended 30 June 2025 and 29 November 2024:

2025 | 2024 |

| as | restated |

£ | £ |

| Mrs V J Dawson

| Balance outstanding at start of period | 48,678 |  | 45,368 |  |

| Amounts advanced | 487 |  | 3,310 |  |

| Amounts repaid | (785 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of period | 48,380 |  | 48,678 |  |