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REGISTERED NUMBER: 16026512 (England and Wales)

| Boro Storage Ltd |

| Unaudited Financial Statements |

| For The Period |

| 18 October 2024 to 31 January 2026 |

| Boro Storage Ltd (Registered number: 16026512) |

Contents of the Financial Statements

For The Period 18 October 2024 to 31 January 2026

Page |

| Company Information | 1 |

| Chartered Accountants' Report | 2 |

| Abridged Balance Sheet | 3 |

| Notes to the Financial Statements | 4 |

| Boro Storage Ltd |

Company Information

For The Period 18 October 2024 to 31 January 2026

| DIRECTOR: | T D Hillier

| REGISTERED OFFICE: | Unit 1 Clover Court, Hopper Hill Road

| Scarborough

| North Yorkshire

| YO11 3YS

| REGISTERED NUMBER: | 16026512 (England and Wales)

| ACCOUNTANTS: | Ingham & Co.

| Chartered Accountants

| George Stanley House

| 2 West Parade Road

| Scarborough

| North Yorkshire

| YO12 5ED

| BANKERS: | Monzo Bank

| Broadwalk House

| 5 Appold Street

| London

| EC2A 2AG

Chartered Accountants' Report to the Director

on the Unaudited Financial Statements of

Boro Storage Ltd

The following reproduces the text of the report prepared for the director 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 Director 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 Boro Storage Ltd for the period ended 31 January 2026 which comprise the Income Statement, Abridged Balance Sheet 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 director of Boro Storage Ltd in accordance with the terms of our engagement letter dated 27 April 2026. Our work has been undertaken solely to prepare for your approval the financial statements of Boro Storage Ltd and state those matters that we have agreed to state to the director of Boro Storage Ltd 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 Boro Storage Ltd and its director for our work or for this report.

It is your duty to ensure that Boro Storage Ltd 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 Boro Storage Ltd. You consider that Boro Storage Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Boro Storage Ltd. 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.

Ingham & Co.

Chartered Accountants

George Stanley House

2 West Parade Road

Scarborough

North Yorkshire

YO12 5ED

14 July 2026

| Boro Storage Ltd (Registered number: 16026512) |

Abridged Balance Sheet

31 January 2026

| Notes | £ | £ |

| FIXED ASSETS

| Tangible assets | 4 | 196,181 |  |

| CURRENT ASSETS

| Debtors | 1,130 |  |  |

| Cash at bank | 5,255 |  |  |

6,385 |  |

| CREDITORS

| Amounts falling due within one year | 183,223 |  |

| NET CURRENT LIABILITIES | (176,838 | ) |

| TOTAL ASSETS LESS CURRENT LIABILITIES | 19,343 |  |

| CAPITAL AND RESERVES

| Called up share capital | 5 | 1 |  |

| Retained earnings | 19,342 |  |

| SHAREHOLDERS' FUNDS | 19,343 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

All the members have consented to the preparation of an abridged Balance Sheet for the period ended 31 January 2026 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 14 July 2026 and were signed by:

T D Hillier - Director

| Boro Storage Ltd (Registered number: 16026512) |

Notes to the Financial Statements

For The Period 18 October 2024 to 31 January 2026

1. | STATUTORY INFORMATION

| Boro Storage Ltd 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.

| Turnover

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

| Tangible fixed assets

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

| Containers | - | 10% on cost

| Fixtures and fittings | - | 15% on cost

| Taxation

| Taxation for the period 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 period 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was NIL.

| Boro Storage Ltd (Registered number: 16026512) |

Notes to the Financial Statements - continued

For The Period 18 October 2024 to 31 January 2026

4. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| Additions | 210,357 |  |

| At 31 January 2026 | 210,357 |  |

| DEPRECIATION

| Charge for period | 14,176 |  |

| At 31 January 2026 | 14,176 |  |

| NET BOOK VALUE

| At 31 January 2026 | 196,181 |  |

5. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal

| value: | £ |

| 1 | Ordinary | £1 | 1 |  |

6. | RELATED PARTY DISCLOSURES

| At 31 January 2026, the company owed £161,674 to Consumer Retail Ltd, a company controlled by a director. The loan is repayable on demand and interest is charged at 1.5%.

| Boro Storage Ltd operates from land owned by Consumer Retail Limited, for which no rent is charged.