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REGISTERED NUMBER: 15237742 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

FENLAND STORAGE HOLDINGS LIMITED

FENLAND STORAGE HOLDINGS LIMITED (REGISTERED NUMBER: 15237742) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| FENLAND STORAGE HOLDINGS LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| DIRECTORS: | S J C McKenna

| J M McKenna

| Mrs S J McKenna

| REGISTERED OFFICE: | 27-29 Old Market

| Wisbech

| Cambridgeshire

| PE13 1NE

| REGISTERED NUMBER: | 15237742 (England and Wales)

| ACCOUNTANTS: | Wheelers

| Chartered Accountants & Tax Consultants

| 27-29 Old Market

| Wisbech

| Cambridgeshire

| PE13 1NE

FENLAND STORAGE HOLDINGS LIMITED (REGISTERED NUMBER: 15237742) |

BALANCE SHEET

30 SEPTEMBER 2025

| 30.9.25 | 30.9.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 4 | 100 |  | 100 |  |

Investment property | 5 | 3,825,000 |  | 3,650,000 |  |

3,825,100 |  | 3,650,100 |  |

CURRENT ASSETS

Debtors | 6 | 1,257,163 |  | 1,023,492 |  |

CREDITORS

Amounts falling due within one year | 7 | 117,591 |  | 72,679 |  |

NET CURRENT ASSETS | 1,139,572 |  | 950,813 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 4,964,672 |  | 4,600,913 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (2,141,313 | ) | (2,002,888 | ) |

PROVISIONS FOR LIABILITIES | (43,750 | ) | - |  |

NET ASSETS | 2,779,609 |  | 2,598,025 |  |

CAPITAL AND RESERVES

Called up share capital | 2,439,386 |  | 2,497,036 |  |

Revaluation reserve | 9 | 131,250 |  | - |  |

Retained earnings | 208,973 |  | 100,989 |  |

2,779,609 |  | 2,598,025 |  |

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.

FENLAND STORAGE HOLDINGS LIMITED (REGISTERED NUMBER: 15237742) |

BALANCE SHEET - continued

30 SEPTEMBER 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 Board of Directors and authorised for issue on 22 June 2026 and were signed on its behalf by:

S J C McKenna - Director

FENLAND STORAGE HOLDINGS LIMITED (REGISTERED NUMBER: 15237742) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | STATUTORY INFORMATION

| Fenland Storage Holdings 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 as modified by the revaluation of certain assets.

| The directors believe that the company is well placed to manage its financial risks successfully and have reasonable expectation that it has adequate resources to continue in operational existence for the foreseeable future. Consequently, it continues to adopt the going concern basis of accounting in preparing the annual financial statements.

| Preparation of consolidated financial statements

| The financial statements contain information about Fenland Storage Holdings Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| 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.

| 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.

3. | EMPLOYEES AND DIRECTORS

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

FENLAND STORAGE HOLDINGS LIMITED (REGISTERED NUMBER: 15237742) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

4. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 October 2024

| and 30 September 2025 | 100 |  |

| NET BOOK VALUE

| At 30 September 2025 | 100 |  |

| At 30 September 2024 | 100 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 October 2024 | 3,650,000 |  |

| Revaluations | 175,000 |  |

| At 30 September 2025 | 3,825,000 |  |

| NET BOOK VALUE

| At 30 September 2025 | 3,825,000 |  |

| At 30 September 2024 | 3,650,000 |  |

| Fair value at 30 September 2025 is represented by:

£ |

| Valuation in 2025 | 3,825,000 |  |

6. | DEBTORS

| 30.9.25 |  | 30.9.24

£ | £ |

| Amounts falling due within one year:

| Amounts owed by group undertakings | 256,818 |  | 23,332 |  |

| Other debtors | 345 |  | 160 |  |

257,163 |  | 23,492 |  |

| Amounts falling due after more than one year:

| Amounts owed by group undertakings | 1,000,000 |  | 1,000,000 |  |

| Aggregate amounts | 1,257,163 |  | 1,023,492 |  |

FENLAND STORAGE HOLDINGS LIMITED (REGISTERED NUMBER: 15237742) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

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

| 30.9.25 |  | 30.9.24

£ | £ |

| Taxation and social security | 49,078 |  | 43,417 |  |

| Other creditors | 68,513 |  | 29,262 |  |

117,591 |  | 72,679 |  |

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

| 30.9.25 |  | 30.9.24

£ | £ |

| Other creditors | 2,141,313 |  | 2,002,888 |  |

9. | RESERVES

| Revaluation

| reserve

£ |

| Transfer between reserves | 131,250 |  |

| At 30 September 2025 | 131,250 |  |

10. | RELATED PARTY DISCLOSURES

| At the balance sheet date, being 30 September 2025, the company had the following loans outstanding with other companies outside of the group, in which there are common directorships:

| Amounts owed to Fenland Handling Services Limited |  |  | £1,543,417 |  |

| Amounts owed by FHS Holdings Limited |  |  | £100 |  |

| Amounts owed by Fenland Storage Limited |  |  | £1,256,818 |  |

FENLAND STORAGE HOLDINGS LIMITED (REGISTERED NUMBER: 15237742) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

11. | PREFERENCE SHARES

| Allotted, issued and fully paid |  | 30.09.25 |  |  | 30.09.24 |  |

|  | £ |  |  | £ |  |

| 1,250,000 3% redeemable cumulative preference shares of £1 each |  | 1,250,000 |  |  | 1,250,000 |  |

| 1,750,000 0.1% redeemable cumulative preference shares of £1 each |  | 1,750,000 |  |  | 1,750,000 |  |

| As at 31 March 2025 |  | 3,000,000 |  |  | 3,000,000 |  |

| The 3% redeemable cumulative preference shares and the 0.1% redeemable cumulative preference shares are classified as compound financial instruments, which have the characteristics of both debt and equity and may be redeemed at the option of the company.

| The debt element is the net present value of the liability relating to the future dividend stream and redemption and has been calculated using an equivalent rate of 7%, being the directors estimate of the cost of capital.

|  | Debt |  | Equity |  |

|  | Element |  | Element |  | Total |  |

| 3% redeemable cumulative preference shares |  | 535,714 |  | 714,286 |  | 1,250,000 |  |

| 0.1% redeemable cumulative preference shares |  | 25,000 |  | 1,725,000 |  | 1,750,000 |  |

| As at 30 September 2025 |  | 560,714 |  | 2,439,286 |  | 3,000,000 |  |