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Company registration number: 13230438
The Botany Weaving Mill UK Limited
Abridged financial statements
30 September 2025
The Botany Weaving Mill UK Limited
Contents
Directors and other information
Director's report
Independent auditor's report to the members
Abridged profit and loss account
Abridged balance sheet
Statement of changes in equity
Notes to the financial statements
The Botany Weaving Mill UK Limited
Directors and other information

| Director | Jonathan Hackett
| Secretary | Janet Hackett
| Company number | 13230438
| Registered office | Haslingden Road
|  | Blackburn
|  | BB2 3HN
| Business address | Grimshaw Park Dye Works
|  | Haslingden Road
|  | Blackburn
|  | BB2 3HN
| Auditor | Cube Accountants Limited
|  | 4th Floor, River House
|  | Blackpool Retail Park
|  | Blackpool
|  | Cork
|  | Ireland

| Solicitors | Whitehead Monckton
|  | 5 Eclipse Park
|  | Sittingbourne Road
|  | Maidstone
|  | Kent

The Botany Weaving Mill UK Limited
Director's report
Year ended 30 September 2025
The director presents his report and the financial statements of the company for the year ended 30 September 2025.
Director
The director who served the company during the year was as follows:

Jonathan Hackett

There were no changes in shareholdings between 30 September 2025 and the signing of the financial statements. In accordance with the Constitution, the director retire by rotation and, being eligible, offer themselves for re-election.
Dividends
The director does not recommends the payment of a dividend.
Events after the end of the reporting period
Particulars of events after the reporting period are detailed in note 7 to the financial statements.
Director's responsibilities statement
The director is responsible for preparing the director's report and the financial statements in accordance with applicable law and regulations.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.
In preparing these financial statements, the director is required to:
- select suitable accounting policies and then apply them consistently;
- make judgments and accounting estimates that are reasonable and prudent; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable him to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Auditor
Each of the persons who is a director at the date of approval of this report confirms that:
- so far as they are aware, there is no relevant audit information of which the company's auditor is unaware; and - they have taken all steps that they ought to have taken as a director to make themselves aware of any relevant audit information and to establish that the company's auditor is aware of that information.
Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
This report was approved by the board of directors on 19 June 2026 and signed on behalf of the board by:
Jonathan Hackett
Director
The Botany Weaving Mill UK Limited
Independent auditor's report to the members of
The Botany Weaving Mill UK Limited
Year ended 30 September 2025
Opinion
We have audited the financial statements of The Botany Weaving Mill UK Limited (the 'company') for the year ended 30 September 2025 which comprise the Profit and Loss Account, Balance Sheet, statement of changes in equity and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion, the financial statements: - give a true and fair view of the state of the company's affairs as at 30 September 2025 and of its profit for the year then ended; - have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and - have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the director's use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the director with respect to going concern are described in the relevant sections of this report.
Other Information
The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The director is responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
- the information given in the director's report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the director's report has been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the director's report. We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion: - adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or - the financial statements are not in agreement with the accounting records and the returns; or - certain disclosures of director's remuneration specified by law are not made; or - we have not received all the information and explanations we require for our audit; or - the director was not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemptions in preparing the director's report and from the requirement to prepare a strategic report.
Responsibilities of directors
As explained more fully in the director's responsibilities statement, the director is responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the director determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the director is responsible for assessing the company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the director either intends to liquidate the company or to cease operations, or has no realistic alternative but to do so.
Auditor's responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: We obtained an understating of the legal and regulatory frameworks that are applicable to the Company and determined the most relevant of these to be FRS102 and the Companies Act. We consider the size and complexity of transactions and the level of judgement attaching to certain transactions. Enquires were made of management regarding fraud or suspected fraud during the year as well as enquiry of subsequent events which may bring to light fraud post year end.Our audit methodology is substantive and analytical. If a fraud or other irregularity comes to light in our testing it may necessitate further enquiry or testing. As part of an audit in accordance with ISAs (UK), we exercise professional judgment and maintain professional scepticism throughout the audit. we also: - Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. - Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the internal control. - Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the director. - Conclude on the appropriateness of the director's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the company’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the company to cease to continue as a going concern. - Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.
Use of our report
This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in an auditors report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.
Eddie O'Shea (Senior Statutory Auditor)
For and on behalf of
Cube Accountants Limited
4th Floor, River House
Blackpool Retail Park
Blackpool
Cork
Ireland
19 June 2026
The Botany Weaving Mill UK Limited
Profit and loss account
Year ended 30 September 2025

|  |  |  | 2025 | 2024 |  |
|  | Note |  | £ | £ |  |
Gross profit/(loss) |  |  |  | 215,902 | ( 16,408) |  |
Administrative expenses |  |  |  | ( 40,113) | 287 |  |
|  |  |  | _______ | _______ |  |
Operating profit/(loss) |  |  |  | 175,789 | ( 16,121) |  |
|  |  |  | _______ | _______ |  |
Profit/(loss) before taxation |  | 4 |  | 175,789 | ( 16,121) |  |
Tax on profit/(loss) |  |  |  | - | - |  |
|  |  |  | _______ | _______ |  |
Profit/(loss) for the financial year and total comprehensive income |  |  |  | 175,789 | ( 16,121) |  |
|  |  |  | _______ | _______ |  |

All the activities of the company are from continuing operations.
The Botany Weaving Mill UK Limited
Abridged Balance Sheet
30 September 2025

|  |  | 2025 |  |  |  | 2024 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Tangible assets |  | 5 | 480,253 |  |  |  | 496,661 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  |  |  | 480,253 |  |  |  | 496,661
Current assets |  |  |  |  |  |  |  |  |
Stocks |  |  | 210,856 |  |  |  | - |  |
Debtors |  |  | 268,632 |  |  |  | 228,891 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 479,488 |  |  |  | 228,891 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  |  | ( 958,956) |  |  |  | ( 900,556) |  |
|  |  | _______ |  |  |  | _______ |  |
Net current liabilities |  |  |  |  | ( 479,468) |  |  |  | ( 671,665)
|  |  |  |  | _______ |  |  |  | _______
Total assets less current liabilities |  |  |  |  | 785 |  |  |  | ( 175,004)
|  |  |  |  | _______ |  |  |  | _______
Net assets/(liabilities) |  |  |  |  | 785 |  |  |  | ( 175,004)
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  |  | 685 |  |  |  | ( 175,104)
|  |  |  |  | _______ |  |  |  | _______
Shareholders funds/(deficit) |  |  |  |  | 785 |  |  |  | ( 175,004)
|  |  |  |  | _______ |  |  |  | _______

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
All of the members have consented to the preparation of the Profit and Loss Account and the abridged Balance Sheet for the current year ending 30 September 2025 in accordance with Section 444(2A) of the Companies Act 2006.
These financial statements were approved by the board of directors and authorised for issue on 19 June 2026 , and are signed on behalf of the board by:
Jonathan Hackett
Director
Company registration number: 13230438
The Botany Weaving Mill UK Limited
Statement of changes in equity
Year ended 30 September 2025

|  | Called up share capital |  | Profit and loss account | Total |  |  |  |  |
|  | £ |  | £ | £ |  |  |  |  |
At 1 March 2022 |  | 100 |  | ( 158,983) | ( 158,883) |  |  |  |  |
Profit/(loss) for the year |  |  |  | ( 16,121) | ( 16,121) |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
Total comprehensive income for the year |  | - |  | ( 16,121) | ( 16,121) |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
At 30 September 2024 and 1 October 2024 |  | 100 |  | ( 175,104) | ( 175,004) |  |  |  |  |
Profit/(loss) for the year |  |  |  | 175,789 | 175,789 |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
Total comprehensive income for the year |  | - |  | 175,789 | 175,789 |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
At 30 September 2025 |  | 100 |  | 685 | 785 |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |

The Botany Weaving Mill UK Limited
Notes to the financial statements
Year ended 30 September 2025
1. General information
The company is a private company limited by shares, registered in United Kingdom. The address of the registered office is Grimshaw Park Dye Works, Haslingden Road, Blackburn, BB2 3HN.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and The Companies Act 2006.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Freehold property | - | 2 % | straight line
| Plant and machinery | - | 6.25 % | straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
4. Profit/loss before taxation
Profit/loss before taxation is stated after charging/(crediting):

|  |  |  | 2025 | 2024
|  |  |  | £ | £
| Depreciation of tangible assets |  |  | 16,408 | 16,408
|  |  |  | _______ | _______

5. Tangible assets

|  | £ |  |  |  |  |  |
| Cost |  |  |  |  |  |  |
| At 1 October 2024 and 30 September 2025 | 554,692 |  |  |  |  |  |
|  | _______ |  |  |  |  |  |
| Depreciation |  |  |  |  |  |  |
| At 1 October 2024 | 58,031 |  |  |  |  |  |
| Charge for the year | 16,408 |  |  |  |  |  |
|  | _______ |  |  |  |  |  |
| At 30 September 2025 | 74,439 |  |  |  |  |  |
|  | _______ |  |  |  |  |  |
| Carrying amount |  |  |  |  |  |  |
| At 30 September 2025 | 480,253 |  |  |  |  |  |
|  | _______ |  |  |  |  |  |
| At 30 September 2024 | 496,661 |  |  |  |  |  |
|  | _______ |  |  |  |  |  |

6. Other financial commitments
The company had no capital commitments at the financial year end.
7. Events after the end of the reporting period
There have been no significant events affecting the company since the financial year end.
8. Related party transactions
The company has availed of the exemption under FRS 102 Section 1A in relation to the disclsure of transactions with group undertakings.
9. Controlling party
The company regards The Botany Weaving Mill Limited as its parent company.The company's ultimate parent undertaking is Yapton Holdings Limited.The address of Yapton Holdings Limited is 8 Vauxhall Avenue, Cork Street, Dublin 8, Ireland.Yapton Holdings Limited is regarded as both the controlling party and the ultimate controlling party.The parent of the largest group in which the results are consolidated is Yapton Holdings Limited.Yapton Holdings Limited is registered Ireland.
10. Approval of financial statements
The board of directors approved these financial statements for issue on 19 June 2026.