For the financial year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

Longworth Holdings Ltd is a private company limited by shares incorporated in England and Wales. The registered office is West Point, Second Floor Mucklow Office Park, Mucklow Hill, Halesowen, B62 8DY.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

This company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group. The company has therefore taken advantage of exemptions from the following disclosure requirements:

• Section 7 ‘Statement of Cash Flows’: Presentation of a statement of cash flow and related notes and disclosures;

• Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instrument Issues: Interest income/expense and net gains/losses for financial instruments not measured at fair value; basis of determining fair values; details of collateral, loan defaults or breaches, details of hedges, hedging fair value changes recognised in profit or loss and in other comprehensive income;

• Section 26 ‘Share based Payment’: Share-based payment expense charged to profit or loss, reconciliation of opening and closing number and weighted average exercise price of share options, how the fair value of options granted was measured, measurement and carrying amount of liabilities for cash-settled share-based payments, explanation of modifications to arrangements;

• Section 33 ‘Related Party Disclosures’: Compensation for key management personnel.

The financial statements of the company are consolidated in the financial statements of Laney Green Holdings Limited. These consolidated financial statements are available from its registered office, West Point, Second Floor Mucklow Office Park, Mucklow Hill, Halesowen, West Midlands, B62 8DY.

Atruet the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover represents the total invoice value, excluding value added tax, of sales made during the year and derives from the provision of goods falling within the company's ordinary activities.

The average monthly number of persons (including directors) employed by the company during the year was:

Amounts owed by group undertakings, participating interests and associates do not bear interest, are unsecured and repayable on demand.

Amounts owed to group undertakings, participating interests and associates do not bear interest, are unsecured and are repayable on demand.

The bank overdraft and bank loans of the group are secured by way of a mortgage debenture dated 1 September 2023 in favour of Barclays Bank over all the assets of the group.

The directors regard Laney Green Holdings Limited as the company's ultimate parent undertakings, whose registered office if West Point, Second Floor, Mucklow Office Park, Mucklow Hill, Halesowen, B62 8DY. The consolidated accounts of this company may be obtained from the registrar of Companies Registration Office, Crown Way, Maindy, Cardiff, CF14 3UZ.

The following is the parent of the largest and smallest groups in which this company's results are consolidated:

Laney Green Holdings Limited

West Point, Second Floor Mucklow Office Park, Mucklow Hill, Halesowen, West Midlands, B62 8DY