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REGISTERED NUMBER: 03581874 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 December 2025 |

| for |

| Millennium Bright Kid Company Limited |

Millennium Bright Kid Company Limited (Registered number: 03581874)

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Chartered Accountants' Report | 9 |

Millennium Bright Kid Company Limited

Company Information

for the Year Ended 31 December 2025

| DIRECTORS: | P Wellings

| E Beard

| SECRETARY: | P Cottingham

| REGISTERED OFFICE: | Millennium House

| High Street

| Studley

| Warwickshire

| B80 7HJ

| REGISTERED NUMBER: | 03581874 (England and Wales)

| ACCOUNTANTS: | DKR Chartered Accountants

| 36 Lichfield Street

| Walsall

| West Midlands

| WS1 1TJ

Millennium Bright Kid Company Limited (Registered number: 03581874)

Balance Sheet

31 December 2025

| 31.12.25 | 31.12.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 10,000 |  | 11,000 |  |

Tangible assets | 5 | 1,007,760 |  | 882,598 |  |

1,017,760 |  | 893,598 |  |

CURRENT ASSETS

Stocks | 1,000 |  | 1,000 |  |

Debtors | 6 | 549,056 |  | 213,380 |  |

Cash at bank and in hand | 524,429 |  | 306,830 |  |

1,074,485 |  | 521,210 |  |

CREDITORS

Amounts falling due within one year | 7 | 666,346 |  | 428,699 |  |

NET CURRENT ASSETS | 408,139 |  | 92,511 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,425,899 |  | 986,109 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (62,880 | ) | (128,684 | ) |

PROVISIONS FOR LIABILITIES | (16,012 | ) | (32,872 | ) |

NET ASSETS | 1,347,007 |  | 824,553 |  |

CAPITAL AND RESERVES

Called up share capital | 23,944 |  | 23,944 |  |

Share premium | 24,147 |  | 24,147 |  |

Revaluation reserve | 11 | 34,447 |  | 34,447 |  |

Capital redemption reserve | 60,000 |  | 60,000 |  |

Retained earnings | 1,204,469 |  | 682,015 |  |

1,347,007 |  | 824,553 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

Millennium Bright Kid Company Limited (Registered number: 03581874)

Balance Sheet - continued

31 December 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 and authorised for issue by the Board of Directors and authorised for issue on 7 July 2026 and were signed on its behalf by:

P Wellings - Director

Millennium Bright Kid Company Limited (Registered number: 03581874)

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Millennium Bright Kid Company 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Goodwill

| Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is five years.

| For the purposes of impairment testing, goodwill is allocated to the cash-generating units expected to benefit from the acquisition. Cash-generating units to which goodwill has been allocated are tested for impairment at least annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than the carrying amount of the unit, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro-rata on the basis of the carrying amount of each asset in the unit.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Freehold land and buildings: 2% straight line

| Leasehold land and buildings: 5%/10% straight line

| Leasehold improvements: Over the lease term

| Plant and equipment: 15% reducing balance

| Fixtures and fittings: 20% straight line

| Computers: 20% straight line

| Motor vehicles: 25% 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 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.

Millennium Bright Kid Company Limited (Registered number: 03581874)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 125 (2024 - 126 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 50,000 |  |

| AMORTISATION

| At 1 January 2025 | 39,000 |  |

| Charge for year | 1,000 |  |

| At 31 December 2025 | 40,000 |  |

| NET BOOK VALUE

| At 31 December 2025 | 10,000 |  |

| At 31 December 2024 | 11,000 |  |

5. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST OR VALUATION

| At 1 January 2025 | 817,232 |  | 888,527 |  | 1,705,759 |  |

| Additions | 163,339 |  | 4,999 |  | 168,338 |  |

| At 31 December 2025 | 980,571 |  | 893,526 |  | 1,874,097 |  |

| DEPRECIATION

| At 1 January 2025 | 135,324 |  | 687,837 |  | 823,161 |  |

| Charge for year | 4,957 |  | 38,219 |  | 43,176 |  |

| At 31 December 2025 | 140,281 |  | 726,056 |  | 866,337 |  |

| NET BOOK VALUE

| At 31 December 2025 | 840,290 |  | 167,470 |  | 1,007,760 |  |

| At 31 December 2024 | 681,908 |  | 200,690 |  | 882,598 |  |

Millennium Bright Kid Company Limited (Registered number: 03581874)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

5. | TANGIBLE FIXED ASSETS - continued

| Cost or valuation at 31 December 2025 is represented by:

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| Valuation in 2023 | 45,930 |  | - |  | 45,930 |  |

| Cost | 934,641 |  | 893,526 |  | 1,828,167 |  |

980,571 |  | 893,526 |  | 1,874,097 |  |

| No change in market value has been recognised for land and buildings since the 2023 valuation, as the carrying amount remains consistent with the latest independent valuation of £650,000 performed by Sanderson Weatherall in August 2025.

| The property was independently valued by Sanderson Weatherall in August 2025 on the basis of market value. The valuation was prepared in accordance with International Valuation Standards and was determined by reference to recent arm's length market transactions for comparable properties.

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade debtors | 7,768 |  | 19,774 |  |

| Amounts owed by group undertakings | 250,000 |  | - |  |

| Other debtors | 291,288 |  | 193,606 |  |

549,056 |  | 213,380 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Bank loans and overdrafts | 42,017 |  | 32,509 |  |

| Hire purchase contracts (see note 9) | 7,711 |  | 11,566 |  |

| Trade creditors | 149,371 |  | 69,556 |  |

| Taxation and social security | 223,059 |  | 102,288 |  |

| Other creditors | 244,188 |  | 212,780 |  |

666,346 |  | 428,699 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Bank loans | 23,991 |  | 82,084 |  |

| Hire purchase contracts (see note 9) | - |  | 7,711 |  |

| Other creditors | 38,889 |  | 38,889 |  |

62,880 |  | 128,684 |  |

Millennium Bright Kid Company Limited (Registered number: 03581874)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

9. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Hire purchase |

| contracts |

| 31.12.25 |  | 31.12.24 |

£ | £ |

| Net obligations repayable:

| Within one year | 7,711 |  | 11,566 |  |

| Between one and five years | - |  | 7,711 |  |

7,711 |  | 19,277 |  |

| Non-cancellable |

| operating leases |

| 31.12.25 |  | 31.12.24

£ | £ |

| Within one year | 122,750 |  | 136,900 |  |

| Between one and five years | 276,825 |  | 266,925 |  |

| In more than five years | 132,650 |  | 133,450 |  |

532,225 |  | 537,275 |  |

10. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.12.25 |  | 31.12.24

£ | £ |

| Bank loans | 66,008 |  | 114,593 |  |

| The bank loan is secured by fixed and floating charges over the undertaking and all property and assets present and future including goodwill, book debts, uncalled capital, buildings fixtures, fixed plant and machinery.

11. | RESERVES

| Revaluation

| reserve

£ |

| At 1 January 2025

| and 31 December 2025 | 34,447 |  |

12. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

| 31.12.25 |  | 31.12.24

£ | £ |

| P Wellings

| Balance outstanding at start of year | - |  | - |  |

| Amounts advanced | 131,828 |  | - |  |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 131,828 |  | - |  |

Millennium Bright Kid Company Limited (Registered number: 03581874)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

13. | RELATED PARTY DISCLOSURES

| During the year ended 31 December 2025, management fees and rent totalling £176,800 (2024 - £109,850) were charged to the company by its parent company. As of 31 December 2025, £250,000 was due from the parent company (2024: £nil). The balance is interest free and repayable on demand.

| During the year ended 31 December 2025, the company was also charged fees of £35,499 (2024 - £24,312) by a connected company, in which the directors have a material shareholding.

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

Millennium Bright Kid Company Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Millennium Bright Kid Company Limited for the year ended 31 December 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Millennium Bright Kid Company Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Millennium Bright Kid Company Limited and state those matters that we have agreed to state to the Board of Directors of Millennium Bright Kid Company Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Millennium Bright Kid Company Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Millennium Bright Kid Company Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Millennium Bright Kid Company Limited. You consider that Millennium Bright Kid Company Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Millennium Bright Kid Company Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

DKR Chartered Accountants

36 Lichfield Street

Walsall

West Midlands

WS1 1TJ

7 July 2026