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REGISTERED NUMBER: 01518175 (England and Wales)

| Supercrease Limited |

| Financial Statements |

| for the Year Ended 31 December 2025 |

Supercrease Limited (Registered number: 01518175)

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 |

Supercrease Limited

Company Information

for the year ended 31 December 2025

| DIRECTORS: | Mr K Houlbrook

| Mr C J Miller

| Mrs J A Houlbrook

| Mrs A M Freeman

| Mr P A Stewart

| SECRETARY: | Mr C J Miller

| REGISTERED OFFICE: | The Moorings

| Waterside Industrial Park

| Waterside Road, Stourton

| Leeds

| West Yorkshire

| LS10 1DG

| REGISTERED NUMBER: | 01518175 (England and Wales)

| ACCOUNTANTS: | SMH Jolliffe Cork Ltd

| Accountants & Business Advisors

| 33 George Street

| Wakefield

| West Yorkshire

| WF1 1LX

Supercrease Limited (Registered number: 01518175)

Balance Sheet

31 December 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 206,302 |  | 162,602 |  |

Tangible assets | 5 | 87,954 |  | 98,588 |  |

Investments | 6 | 337,109 |  | 99,076 |  |

631,365 |  | 360,266 |  |

CURRENT ASSETS

Stocks | 104,181 |  | 109,915 |  |

Debtors | 7 | 281,328 |  | 220,203 |  |

Cash at bank and in hand | 262,396 |  | 257,729 |  |

647,905 |  | 587,847 |  |

CREDITORS

Amounts falling due within one year | 8 | 212,720 |  | 138,205 |  |

NET CURRENT ASSETS | 435,185 |  | 449,642 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,066,550 |  | 809,908 |  |

CREDITORS

Amounts falling due after more than one year | 9 | (99,076 | ) | (99,934 | ) |

PROVISIONS FOR LIABILITIES | (26,270 | ) | (19,532 | ) |

NET ASSETS | 941,204 |  | 690,442 |  |

Supercrease Limited (Registered number: 01518175)

Balance Sheet - continued

31 December 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

CAPITAL AND RESERVES

Called up share capital | 11 | 5,000 |  | 5,000 |  |

Retained earnings | 936,204 |  | 685,442 |  |

SHAREHOLDERS' FUNDS | 941,204 |  | 690,442 |  |

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.

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 1 July 2026 and were signed on its behalf by:

Mr C J Miller - Director

Supercrease Limited (Registered number: 01518175)

Notes to the Financial Statements

for the year ended 31 December 2025

1. | STATUTORY INFORMATION

| Supercrease 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 functional and presentation currency for the company is the pound sterling (£). All financial information presented has been rounded to the nearest (£), unless otherwise stated.

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.

| Preparation of consolidated financial statements

| The financial statements contain information about Supercrease 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.

| Turnover

| Turnover represents net invoiced sales of goods and services excluding value added tax.

| Revenue from the sale of goods is recognised when the risks and rewards of ownership have passed to the buyer. Revenue from services are recognised when the service has been provided.

| 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.

| Patents & licences are being amortised evenly over their estimated useful life of twenty years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Plant and machinery | - | 33% on cost and 15% on cost

| Fixtures and fittings | - | 15% on cost

| Motor vehicles | - | 25% on cost

| Computer equipment | - | 33% on cost

| Fixed assets are initially recorded at cost.

| Investments in subsidiaries

| Investments in group undertakings are initially recorded at cost with consideration taken for any diminution in value which is expected to be permanent.

| Fixed asset investments

| Listed investments are initially recorded at cost and subsequently remeasured at fair value at each reporting date, with changes in fair value recognised in the income statement.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Supercrease Limited (Registered number: 01518175)

Notes to the Financial Statements - continued

for the year ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all its financial instruments.

| Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| 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.

| Research and development

| Expenditure on research and development is written off in the year in which it is incurred.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profits on a straight line basis over the period of the lease.

| 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 11 (2024 - 11 ) .

Supercrease Limited (Registered number: 01518175)

Notes to the Financial Statements - continued

for the year ended 31 December 2025

4. | INTANGIBLE FIXED ASSETS

| Patents &

| licences

£ |

| COST

| At 1 January 2025 | 184,054 |  |

| Additions | 49,572 |  |

| Disposals | (1,700 | ) |

| At 31 December 2025 | 231,926 |  |

| AMORTISATION

| At 1 January 2025 | 21,452 |  |

| Amortisation for year | 4,172 |  |

| At 31 December 2025 | 25,624 |  |

| NET BOOK VALUE

| At 31 December 2025 | 206,302 |  |

| At 31 December 2024 | 162,602 |  |

5. | TANGIBLE FIXED ASSETS

| Fixtures |

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

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

£ | £ | £ | £ | £ |

| COST

| At 1 January 2025 | 140,187 |  | 95,537 |  | 62,630 |  | 55,113 |  | 353,467 |  |

| Additions | 19,297 |  | 967 |  | - |  | 2,472 |  | 22,736 |  |

| Disposals | (5,818 | ) | - |  | - |  | (639 | ) | (6,457 | ) |

| At 31 December 2025 | 153,666 |  | 96,504 |  | 62,630 |  | 56,946 |  | 369,746 |  |

| DEPRECIATION

| At 1 January 2025 | 112,554 |  | 59,318 |  | 29,165 |  | 53,842 |  | 254,879 |  |

| Charge for year | 7,637 |  | 7,969 |  | 15,446 |  | 1,486 |  | 32,538 |  |

| Eliminated on disposal | (4,986 | ) | - |  | - |  | (639 | ) | (5,625 | ) |

| At 31 December 2025 | 115,205 |  | 67,287 |  | 44,611 |  | 54,689 |  | 281,792 |  |

| NET BOOK VALUE

| At 31 December 2025 | 38,461 |  | 29,217 |  | 18,019 |  | 2,257 |  | 87,954 |  |

| At 31 December 2024 | 27,633 |  | 36,219 |  | 33,465 |  | 1,271 |  | 98,588 |  |

Supercrease Limited (Registered number: 01518175)

Notes to the Financial Statements - continued

for the year ended 31 December 2025

5. | TANGIBLE FIXED ASSETS - continued

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Motor

| vehicles

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 61,781 |  |

| DEPRECIATION

| At 1 January 2025 | 28,316 |  |

| Charge for year | 15,446 |  |

| At 31 December 2025 | 43,762 |  |

| NET BOOK VALUE

| At 31 December 2025 | 18,019 |  |

| At 31 December 2024 | 33,465 |  |

6. | FIXED ASSET INVESTMENTS

| Shares in |

| group |  | Other |

| undertakings |  | investments |  | Totals

£ | £ | £ |

| COST

| At 1 January 2025 | 99,076 |  | - |  | 99,076 |  |

| Additions | - |  | 238,033 |  | 238,033 |  |

| At 31 December 2025 | 99,076 |  | 238,033 |  | 337,109 |  |

| NET BOOK VALUE

| At 31 December 2025 | 99,076 |  | 238,033 |  | 337,109 |  |

| At 31 December 2024 | 99,076 |  | - |  | 99,076 |  |

| The company has established a wholly owned subsidiary in The People's Republic of China which operates under the name of International Garment Innovation Asia Co, Ltd. The principal activity of the company is that of the distributing of textile work aids and associated products.

| The cost reflects the registered capital fund of $170,000 at its original acquisition date of 5 July 2014. The registered capital fund is due for payment by 30 June 2032 and the liability for the unpaid amount is included in Other creditors due after more than one year, converted at the USD$ rate of exchange at the date of acquisition.

Supercrease Limited (Registered number: 01518175)

Notes to the Financial Statements - continued

for the year ended 31 December 2025

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

2025 | 2024 |

£ | £ |

| Trade debtors | 156,748 |  | 91,877 |  |

| Amounts owed by group undertakings | 21,772 |  | 20,105 |  |

| Amounts owed by participating interests | 45,045 |  | 55,415 |  |

| Other debtors | 6,251 |  | 6,666 |  |

| VAT | 22,603 |  | 21,083 |  |

| Prepayments and accrued income | 28,909 |  | 25,057 |  |

281,328 |  | 220,203 |  |

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

2025 | 2024 |

£ | £ |

| Hire purchase contracts (see note 10) | 858 |  | 10,297 |  |

| Trade creditors | 59,071 |  | 59,037 |  |

| Corporation tax | 53,780 |  | 19,789 |  |

| Social security and other taxes | 15,187 |  | 10,875 |  |

| Other creditors | - |  | 5,437 |  |

| Accruals and deferred income | 83,824 |  | 32,770 |  |

212,720 |  | 138,205 |  |

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

2025 | 2024 |

£ | £ |

| Hire purchase contracts (see note 10) | - |  | 858 |  |

| Other creditors | 99,076 |  | 99,076 |  |

99,076 |  | 99,934 |  |

10. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Hire purchase |

| contracts |

2025 | 2024 |

£ | £ |

| Net obligations repayable:

| Within one year | 858 |  | 10,297 |  |

| Between one and five years | - |  | 858 |  |

858 |  | 11,155 |  |

Supercrease Limited (Registered number: 01518175)

Notes to the Financial Statements - continued

for the year ended 31 December 2025

10. | LEASING AGREEMENTS - continued

| Non-cancellable |

| operating leases |

2025 | 2024 |

£ | £ |

| Within one year | 26,842 |  | 71,946 |  |

| Between one and five years | 10,789 |  | 37,631 |  |

37,631 |  | 109,577 |  |

11. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 5,000 | Ordinary | £1 | 5,000 |  | 5,000 |  |