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REGISTERED NUMBER: 05747245 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 DECEMBER 2025 |

| FOR |

| MACBETH 54 LIMITED |

MACBETH 54 LIMITED (REGISTERED NUMBER: 05747245)

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 |

MACBETH 54 LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | Ms M D Dimberline

| Mr J Rogers

| REGISTERED OFFICE: | 22 Oswin Road

| Brailsford Industrial Park

| Leicester

| LE3 1HR

| REGISTERED NUMBER: | 05747245 (England and Wales)

MACBETH 54 LIMITED (REGISTERED NUMBER: 05747245)

BALANCE SHEET

31 DECEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 54,581 |  | 76,647 |  |

Investments | 5 | 5 |  | 5 |  |

54,586 |  | 76,652 |  |

CURRENT ASSETS

Stocks | 6 | 37,427 |  | 55,717 |  |

Debtors | 7 | 316,148 |  | 224,868 |  |

Cash at bank and in hand | 12,263 |  | 10,315 |  |

365,838 |  | 290,900 |  |

CREDITORS

Amounts falling due within one year | 8 | 221,765 |  | 223,156 |  |

NET CURRENT ASSETS | 144,073 |  | 67,744 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 198,659 |  | 144,396 |  |

CREDITORS

Amounts falling due after more than one year | 9 | - |  | (8,776 | ) |

PROVISIONS FOR LIABILITIES | 10 | (13,646 | ) | (17,245 | ) |

NET ASSETS | 185,013 |  | 118,375 |  |

CAPITAL AND RESERVES

Called up share capital | 11 | 50 |  | 50 |  |

Retained earnings | 184,963 |  | 118,325 |  |

SHAREHOLDERS' FUNDS | 185,013 |  | 118,375 |  |

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.

MACBETH 54 LIMITED (REGISTERED NUMBER: 05747245)

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 by the Board of Directors and authorised for issue on 15 April 2026 and were signed on its behalf by:

Mr JR Rogers - Director

MACBETH 54 LIMITED (REGISTERED NUMBER: 05747245)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Macbeth 54 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 presentation currency of the financial statements is the Pound Sterling (£).

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.

| The company is a parent undertaking of a small group and as such is not required by the Companies Act 2006 to prepare group accounts. These financial statements therefore present information about the company as an individual undertaking and not about its group.

| Preparation of consolidated financial statements

| The financial statements contain information about Macbeth 54 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

| Revenue comprises the fair value for the sale of services excluding value added taxes and represents net invoice.

| The company supplies services to customers under standard terms and conditions. In all cases revenue is recognised once the services have been provided.

| Tangible fixed assets

| Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

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

| Plant and machinery - 15% on cost

| Fixtures and fittings - 15% on cost

| Motor vehicles - 25% on cost

| Computer equipment - 15% on cost

| Investments in subsidiaries

| Investments are included at cost. Profits or losses arising from disposals of fixed asset investments are treated as part of the result from ordinary activities.

| Stocks

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

| Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.

MACBETH 54 LIMITED (REGISTERED NUMBER: 05747245)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

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

| Exemption from preparing consolidated financial statements

| The financial statements contain information about Macbeth 54 Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under section 248 of the Companies Act 2006 from the requirement to prepare consolidated financial statements as the group it heads qualifies as a small group.

| Debtors

| Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

| Creditors

| Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 9 (2024 - 9 ) .

MACBETH 54 LIMITED (REGISTERED NUMBER: 05747245)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

4. | TANGIBLE FIXED ASSETS

| Fixtures |

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

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

£ | £ | £ | £ | £ |

| COST

| At 1 January 2025 | 130,878 |  | 887 |  | 1,850 |  | 22,548 |  | 156,163 |  |

| Additions | 1,160 |  | - |  | - |  | 89 |  | 1,249 |  |

| At 31 December 2025 | 132,038 |  | 887 |  | 1,850 |  | 22,637 |  | 157,412 |  |

| DEPRECIATION

| At 1 January 2025 | 61,382 |  | 709 |  | 1,850 |  | 15,575 |  | 79,516 |  |

| Charge for year | 19,791 |  | 133 |  | - |  | 3,391 |  | 23,315 |  |

| At 31 December 2025 | 81,173 |  | 842 |  | 1,850 |  | 18,966 |  | 102,831 |  |

| NET BOOK VALUE

| At 31 December 2025 | 50,865 |  | 45 |  | - |  | 3,671 |  | 54,581 |  |

| At 31 December 2024 | 69,496 |  | 178 |  | - |  | 6,973 |  | 76,647 |  |

5. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertaking

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 5 |  |

| NET BOOK VALUE

| At 31 December 2025 | 5 |  |

| At 31 December 2024 | 5 |  |

6. | STOCKS

2025 | 2024 |

£ | £ |

| Closing stock | 37,427 |  | 55,717 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 154,348 |  | 155,250 |  |

| Amounts owed by group undertakings | 89,155 |  | 56,503 |  |

| Other debtors | 72,645 |  | 13,115 |  |

316,148 |  | 224,868 |  |

MACBETH 54 LIMITED (REGISTERED NUMBER: 05747245)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 8,775 |  | 10,289 |  |

| Trade creditors | 54,128 |  | 57,332 |  |

| Taxation and social security | 71,339 |  | 52,381 |  |

| Other creditors | 87,523 |  | 103,154 |  |

221,765 |  | 223,156 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans | - |  | 8,776 |  |

10. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax

| Accelerated capital allowances | 13,646 |  | 17,245 |  |

| Deferred |

| tax |

£ |

| Balance at 1 January 2025 | 17,245 |  |

| Charge for year | (3,599 | ) |

| Balance at 31 December 2025 | 13,646 |  |

11. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 50 | Ordinary | £1 | 50 |  | 50 |  |

MACBETH 54 LIMITED (REGISTERED NUMBER: 05747245)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

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:

2025 | 2024 |

£ | £ |

| Mr J Rogers

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

| Amounts advanced | 4,790 |  | - |  |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 4,790 |  | - |  |

| No interest was payable on the amounts above.

13. | RELATED PARTY DISCLOSURES

| As at the year end, the company owed £10,192 (2024: £10,192) to Mr M Sproson who was a former director of the company.

14. | ULTIMATE CONTROLLING PARTY

| The ultimate parent undertaking of the company is Winters 82 Limited. The registered office and principal place of business of Winters 82 Limited is 22 Oswin Road Brailsford Industrial Park, Leicester, United Kingdom, LE3 1HR.

| The company is the subsidiary undertaking of a small group and as such is not required by the companies Act 2006 to prepare group accounts.