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REGISTERED NUMBER: 01563161 (England and Wales)

| Financial Statements |

| for the Year Ended 30 September 2025 |

| for |

| Roy Henry & Co Limited |

Roy Henry & Co Limited (Registered number: 01563161)

Contents of the Financial Statements

for the Year Ended 30 September 2025

Page |

Company Information | 1 |

Statement of Financial Position | 2 |

Notes to the Financial Statements | 3 |

Roy Henry & Co Limited

Company Information

for the Year Ended 30 September 2025

| DIRECTORS: | R E Halsall

| N D Andrews

| P R Bullen

| SECRETARY: | N D Andrews

| REGISTERED OFFICE: | Oriel House

| 2-8 Oriel Road

| Bootle

| Merseyside

| L20 7EP

| REGISTERED NUMBER: | 01563161 (England and Wales)

| ACCOUNTANTS: | SB&P

| Chartered Accountants

| Oriel House

| 2/8 Oriel Road

| Bootle

| Merseyside

| L20 7EP

| BANKERS: | National Westminster Bank plc

| 1 Liverpool Road

| Crosby

| Liverpool

| Merseyside

| L23 2TD

Roy Henry & Co Limited (Registered number: 01563161)

Statement of Financial Position

30 September 2025

| 30.9.25 | 30.9.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 39,415 |  | 50,275 |  |

CURRENT ASSETS

Stocks | 244,816 |  | 249,742 |  |

Debtors | 5 | 594,420 |  | 981,481 |  |

Cash at bank | 176,790 |  | 200,614 |  |

1,016,026 |  | 1,431,837 |  |

CREDITORS

Amounts falling due within one year | 6 | 506,520 |  | 923,399 |  |

NET CURRENT ASSETS | 509,506 |  | 508,438 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 548,921 |  | 558,713 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 3,480 |  | 3,480 |  |

Capital redemption reserve | 28,040 |  | 28,040 |  |

Retained earnings | 517,401 |  | 527,193 |  |

SHAREHOLDERS' FUNDS | 548,921 |  | 558,713 |  |

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 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.

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 9 December 2025 and were signed on its behalf by:

R E Halsall - Director

Roy Henry & Co Limited (Registered number: 01563161)

Notes to the Financial Statements

for the Year Ended 30 September 2025

1. | STATUTORY INFORMATION

| Roy Henry & Co 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.

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 as modified by the revaluation of certain assets.

| Turnover

| Turnover represents the value of goods sold during the period, net of VAT and trade discounts. Turnover is recognised when goods are physically delivered to the customer.

| 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 | - | 25% on reducing balance

| Fixtures and fittings | - | 25% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| 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 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3. | EMPLOYEES AND DIRECTORS

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

Roy Henry & Co Limited (Registered number: 01563161)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

4. | TANGIBLE FIXED ASSETS

| Fixtures |

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

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

£ | £ | £ | £ | £ |

| COST

| At 1 October 2024 | 3,333 |  | 47,794 |  | 117,040 |  | 10,606 |  | 178,773 |  |

| Additions | - |  | - |  | - |  | 1,865 |  | 1,865 |  |

| At 30 September 2025 | 3,333 |  | 47,794 |  | 117,040 |  | 12,471 |  | 180,638 |  |

| DEPRECIATION

| At 1 October 2024 | 3,318 |  | 45,775 |  | 70,102 |  | 9,303 |  | 128,498 |  |

| Charge for year | 4 |  | 505 |  | 11,735 |  | 481 |  | 12,725 |  |

| At 30 September 2025 | 3,322 |  | 46,280 |  | 81,837 |  | 9,784 |  | 141,223 |  |

| NET BOOK VALUE

| At 30 September 2025 | 11 |  | 1,514 |  | 35,203 |  | 2,687 |  | 39,415 |  |

| At 30 September 2024 | 15 |  | 2,019 |  | 46,938 |  | 1,303 |  | 50,275 |  |

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

| 30.9.25 |  | 30.9.24

£ | £ |

| Trade debtors | 587,420 |  | 972,654 |  |

| Other debtors | 7,000 |  | 8,827 |  |

594,420 |  | 981,481 |  |

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

| 30.9.25 |  | 30.9.24

£ | £ |

| Bank loans and overdrafts | - |  | 174,630 |  |

| Trade creditors | 409,939 |  | 625,654 |  |

| Taxation and social security | 79,332 |  | 84,511 |  |

| Other creditors | 17,249 |  | 38,604 |  |

506,520 |  | 923,399 |  |

Roy Henry & Co Limited (Registered number: 01563161)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

7. | SECURED DEBTS

| The following secured debts are included within creditors:

| 30.9.25 |  | 30.9.24

£ | £ |

| Bank overdraft | - |  | 174,630 |  |

| The invoice discounting facility, disclosed above in bank loans & overdrafts, is secured by a specific equitable charge over all the present and future assets.

| The hire purchase contracts are secured against the related assets.

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30.9.25 |  | 30.9.24

| value: | £ | £ |

| 3,480 | Ordinary | £1 | 3,480 |  | 3,480 |  |