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COMPANY REGISTRATION NUMBER: 02108858

Premaberg Holdings Limited

Filleted Financial Statements

31 December 2025

Premaberg Holdings Limited

Consolidated Statement of Financial Position

31 December 2025

| 2025 | 2024
Note | £ | £

Fixed assets

Tangible assets | 5 | 178,427 | 103,898

Current assets

Stocks | 727,461 | 678,611
Debtors | 7 | 2,748,738 | 2,135,600
Cash at bank and in hand | 1,391,048 | 1,392,088
| ------------ | ------------
| 4,867,247 | 4,206,299

Creditors: amounts falling due within one year | 8 | 875,624 | 543,474
| ------------ | ------------
Net current assets | 3,991,623 | 3,662,825
| ------------ | ------------
Total assets less current liabilities | 4,170,050 | 3,766,723

Provisions | 26,504 | 11,263
| ------------ | ------------
Net assets | 4,143,546 | 3,755,460
| ------------ | ------------

Capital and reserves

Called up share capital | 28,536 | 28,536
Capital redemption reserve | 31,464 | 31,464
Other reserves | 826,020 | 826,020
Profit and loss account | 3,049,483 | 2,681,804
| ------------ | ------------
Equity attributable to the owners of the parent company | 3,935,503 | 3,567,824

Non-controlling interests | 208,043 | 187,636
| ------------ | ------------
| 4,143,546 | 3,755,460
| ------------ | ------------

These financial statements have been prepared and delivered 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'.
In accordance with section 444 of the Companies Act 2006, the consolidated income statement has not been delivered.
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.

Premaberg Holdings Limited

Consolidated Statement of Financial Position (continued)

31 December 2025
These financial statements were approved by the board of directors and authorised for issue on 3 July 2026 , and are signed on behalf of the board by:

J Richardson
Director

Company registration number: 02108858

Premaberg Holdings Limited

Company Statement of Financial Position

31 December 2025

| 2025 | 2024
Note | £ | £

Fixed assets

Investments | 6 | 275,359 | 275,359

Current assets

Debtors | 7 | 209,922 | 209,922
Cash at bank and in hand | 2,000 | 2,000
| --------- | ---------
| 211,922 | 211,922

Creditors: amounts falling due within one year | 8 | 375,655 | 375,655
| --------- | ---------
Net current liabilities | 163,733 | 163,733
| --------- | ---------
Total assets less current liabilities | 111,626 | 111,626
| --------- | ---------

Capital and reserves

Called up share capital | 28,536 | 28,536
Capital redemption reserve | 31,464 | 31,464
Profit and loss account | 51,626 | 51,626
| --------- | ---------
Shareholders funds | 111,626 | 111,626
| --------- | ---------

The profit for the financial year of the parent company was £ 182,306 (2024: £ 747,630 ).
These financial statements have been prepared and delivered 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'.
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 were approved by the board of directors and authorised for issue on 3 July 2026 , and are signed on behalf of the board by:

J Richardson
Director

Company registration number: 02108858

Premaberg Holdings Limited

Consolidated Statement of Changes in Equity

Year ended 31 December 2025

| Called up share capital | Capital redemption reserve | Other reserves | Profit and loss account | Equity attributable to the owners of the parent company | Non-controlling interests | Total
| £ | £ | £ | £ | £ | £ | £
At 1 January 2024 | 41,400 | 18,600 | 826,020 | 2,865,562 | 3,751,582 | 396,772 | 4,148,354
Profit for the year |  |  |  | 416,242 | 416,242 | 21,300 | 437,542
| -------- | -------- | --------- | ------------ | ------------ | --------- | ------------
Total comprehensive income for the year | – | – | – | 416,242 | 416,242 | 21,300 | 437,542
Dividends paid and payable | – | – | – | – | – | ( 230,436) | ( 230,436)
Redemption of shares | ( 12,864) | 12,864 | – | ( 600,000) | ( 600,000) | – | ( 600,000)
| -------- | -------- | --------- | ------------ | ------------ | --------- | ------------
Total investments by and distributions to owners | ( 12,864) | 12,864 | – | ( 600,000) | ( 600,000) | ( 230,436) | ( 830,436)
At 31 December 2024 | 28,536 | 31,464 | 826,020 | 2,681,804 | 3,567,824 | 187,636 | 3,755,460
Profit for the year |  |  |  | 549,985 | 549,985 | 30,535 | 580,520
| -------- | -------- | --------- | ------------ | ------------ | --------- | ------------
Total comprehensive income for the year | – | – | – | 549,985 | 549,985 | 30,535 | 580,520
Dividends paid and payable | – | – | – | ( 182,306) | ( 182,306) | ( 10,128) | ( 192,434)
| ---- | ---- | ---- | --------- | --------- | -------- | ---------
Total investments by and distributions to owners | – | – | – | ( 182,306) | ( 182,306) | ( 10,128) | ( 192,434)
| -------- | -------- | --------- | ------------ | ------------ | --------- | ------------
At 31 December 2025 | 28,536 | 31,464 | 826,020 | 3,049,483 | 3,935,503 | 208,043 | 4,143,546
| -------- | -------- | --------- | ------------ | ------------ | --------- | ------------

Premaberg Holdings Limited

Company Statement of Changes in Equity

Year ended 31 December 2025

| Called up share capital | Capital redemption reserve | Profit and loss account | Total
| £ | £ | £ | £
At 1 January 2024 | 28,536 | 31,464 | ( 481,138) | ( 421,138)
Profit for the year |  |  | 747,630 | 747,630
| -------- | -------- | --------- | ---------
Total comprehensive income for the year | – | – | 747,630 | 747,630
Dividends paid and payable | – | – | ( 214,866) | ( 214,866)
| -------- | -------- | --------- | ---------
Total investments by and distributions to owners | – | – | ( 214,866) | ( 214,866)
At 31 December 2024 | 28,536 | 31,464 | 51,626 | 111,626
Profit for the year |  |  | 182,306 | 182,306
| -------- | -------- | --------- | ---------
Total comprehensive income for the year | – | – | 182,306 | 182,306
Dividends paid and payable | – | – | ( 182,306) | ( 182,306)
| ---- | ---- | --------- | ---------
Total investments by and distributions to owners | – | – | ( 182,306) | ( 182,306)
| -------- | -------- | --------- | ---------
At 31 December 2025 | 28,536 | 31,464 | 51,626 | 111,626
| -------- | -------- | --------- | ---------

Premaberg Holdings Limited

Notes to the Financial Statements

Year ended 31 December 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Third Avenue, Bluebridge Industrial Estate, Halstead, Essex, CO9 2SX, United Kingdom.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
3.1 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.
3.2 Work in progress
Work in progress is recognised to the extent that no right to consideration exists for work at the balance sheet date. It is valued at the lower of cost and net realisable value.
3.3 Disclosure exemptions
The parent company satisfies the criteria of being a qualifying entity as defined in FRS 102. As such, advantage has been taken of the following reduced disclosures available under FRS 102:
(a) Disclosures in respect of each class of share capital have not been presented.
(b) No cash flow statement has been presented for the company.
(c) Disclosures in respect of financial instruments have not been presented.
(d) Disclosures in respect of share-based payments have not been presented.
(e) No disclosure has been given for the aggregate remuneration of key management personnel.
3.4 Consolidation
The financial statements consolidate the financial statements of Premaberg Holdings Limited and all of its subsidiary undertakings.
The results of subsidiaries acquired or disposed of during the year are included from or to the date that control passes.
The parent company has applied the exemption contained in section 408 of the Companies Act 2006 and has not presented its individual profit and loss account.

Premaberg Holdings Limited

Notes to the Financial Statements (continued)

Year ended 31 December 2025
3. Accounting policies (continued)
3.5 Non-controlling interests
Minority interests in the net assets of consolidated subsidiaries are identified separately from the Group’s equity. Minority interests consist of the amount of those interests at the date of the original business combination and the minority’s share of changes in equity since the date of the combination.
The proportions of profit or loss and changes in equity allocated to the owners of the parent and to the minority interests are determined on the basis of existing ownership interests and do not reflect the possible exercise or conversion of options or convertible instruments.
3.6 Revenue recognition
Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales-related taxes. The fair value of consideration takes into account trade discounts, settlement discounts, and volume rebates. When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of future receipts. The difference between the fair value of the consideration and the nominal amount is recognised as interest income.
3.7 Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, 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.
3.8 Foreign currencies
Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.
3.9 Operating leases
Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.
3.10 Tangible assets
Tangible assets are initially recorded at cost, and 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 equity, 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 equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
3.11 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:

| Leasehold improvements | - | 20% straight line
| Plant and equipment | - | 20% - 33% Straight line
| Fixtures and fittings | - | 20% - 33% Straight line
| Motor vehicles | - | 25% straight line

3.12 Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.
3.13 Stocks
Stocks are stated at the lower of cost and estimated selling price less cost to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Cost is calculated using the first-in, first-out method and includes all purchase, transportations and handling costs in bringing the stocks to their present location and condition. At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.
3.14 Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
3.15 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 are 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.
3.16 Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 48 (2024: 53 ).
5. Tangible assets

Group | Long leasehold property | Plant and machinery | Fixtures and fittings | Motor vehicles | Total
| £ | £ | £ | £ | £
Cost |  |  |  |  |
At 1 January 2025 | 49,960 | 481,268 | 267,902 | 36,076 | 835,206
Additions | 2,470 | 103,231 | 26,432 | – | 132,133
Disposals | – | ( 22,899) | – | – | ( 22,899)
| -------- | --------- | --------- | -------- | ---------
At 31 December 2025 | 52,430 | 561,600 | 294,334 | 36,076 | 944,440
| -------- | --------- | --------- | -------- | ---------
Depreciation |  |  |  |  |
At 1 January 2025 | – | 440,643 | 254,589 | 36,076 | 731,308
Charge for the year | 10,488 | 34,235 | 12,881 | – | 57,604
Disposals | – | ( 22,899) | – | – | ( 22,899)
| -------- | --------- | --------- | -------- | ---------
At 31 December 2025 | 10,488 | 451,979 | 267,470 | 36,076 | 766,013
| -------- | --------- | --------- | -------- | ---------
Carrying amount |  |  |  |  |
At 31 December 2025 | 41,942 | 109,621 | 26,864 | – | 178,427
| -------- | --------- | --------- | -------- | ---------
At 31 December 2024 | 49,960 | 40,625 | 13,313 | – | 103,898
| -------- | --------- | --------- | -------- | ---------

The company has no tangible assets.
6. Investments
The group has no investments.

Company | Shares in group undertakings
| £
Cost |
At 1 January 2025 and 31 December 2025 | 275,359
| ---------
Impairment |
At 1 January 2025 and 31 December 2025 | –
| ---------

Carrying amount |
At 1 January 2025 and 31 December 2025 | 275,359
| ---------
At 31 December 2024 | 275,359
| ---------

Subsidiaries, associates and other investments
Details of the investments in which the parent company has an interest of 20% or more are as follows:

| Registered office | Class of share | Percentage of shares held
Subsidiary undertakings |  |  |
Premaberg Manufacturing Limited | Third Avenue, Bluebridge Industrial Estate | Ordinary | 94.74
| Halstead |  |
| Essex |  |
| United Kingdom |  |
| CO9 2SX |  |
Premaberg Limited | Third Avenue, Bluebridge Industrial Estate | Ordinary | 100
| Halstead |  |
| Essex |  |
| United Kingdom |  |
| CO9 2SX |  |

7. Debtors

| Group | Company
| 2025 | 2024 | 2025 | 2024
| £ | £ | £ | £
Trade debtors | 1,831,212 | 1,111,329 | – | –
Amounts owed by group undertakings and undertakings in which the company has a participating interest | – | – | 209,922 | 209,922
Other debtors | 917,526 | 1,024,271 | – | –
| ------------ | ------------ | --------- | ---------
| 2,748,738 | 2,135,600 | 209,922 | 209,922
| ------------ | ------------ | --------- | ---------

The debtors above include the following amounts falling due after more than one year:

| Group | Company
| 2025 | 2024 | 2025 | 2024
| £ | £ | £ | £
Trade debtors | 198,245 | 215,304 | – | –
| --------- | --------- | ---- | ----

8. Creditors: amounts falling due within one year

| Group | Company
| 2025 | 2024 | 2025 | 2024
| £ | £ | £ | £
Trade creditors | 196,898 | 177,450 | – | –
Amounts owed to group undertakings and undertakings in which the company has a participating interest | – | – | 375,655 | 375,655
Corporation tax | 177,191 | 160,749 | – | –
Social security and other taxes | 156,040 | 77,770 | – | –
Other creditors | 345,495 | 127,505 | – | –
| --------- | --------- | --------- | ---------
| 875,624 | 543,474 | 375,655 | 375,655
| --------- | --------- | --------- | ---------

A debenture, dated 9th June 1987, is in place securing all monies due or becoming due to national Westminster Bank PLC. All assets of the company secured an intercompany guarantee with all fellow group companies dated 26th March 1992.
9. Controlling party
The ultimate controlling party, by virtue of its controlling interest in Premaberg Holdings Limited , is The Kenneth Anthony Beverley Shares Trust.
10. Operating leases
The total future minimum lease payments under non-cancellable operating leases are as follows:

| Group | Company
| 2025 | 2024 | 2025 | 2024
| £ | £ | £ | £
Not later than 1 year | 101,041 | 173,579 | – | –
Later than 1 year and not later than 5 years | 220,780 | 57,035 | – | –
| --------- | --------- | ---- | ----
| 321,821 | 230,614 | – | –
| --------- | --------- | ---- | ----

11. Other financial commitments
The company is registered with H M Customs and Excise as a member of a group for VAT purposes and as a result is jointly and severally liable on a continuing basis for amounts owing by any other member of that group in respect to unpaid VAT. A subsidiary within the group has entered into contract to buy and sell forward currencies amounting to €511,671(2024: €nil)
12. Summary audit opinion
The auditor's report dated 3 July 2026 was unqualified .
The senior statutory auditor was S P Martin , for and on behalf of Edmund Carr LLP .