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REGISTERED NUMBER: 04666013 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 28 FEBRUARY 2026 |

| FOR |

| PRESTON UNDERLAY CENTRE LIMITED |

PRESTON UNDERLAY CENTRE LIMITED (REGISTERED NUMBER: 04666013)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

PRESTON UNDERLAY CENTRE LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 28 FEBRUARY 2026

| DIRECTORS: | Mr S A Rose

| Mrs C Rose

| REGISTERED OFFICE: | 7 Rye Street

| Preston

| PR1 1PN

| REGISTERED NUMBER: | 04666013 (England and Wales)

| ACCOUNTANTS: | Turner & Turner (Preston) Ltd

| Chartered Accountants

| 9 Victoria Rd

| Fulwood

| Preston

| Lancashire

| PR2 8ND

PRESTON UNDERLAY CENTRE LIMITED (REGISTERED NUMBER: 04666013)

BALANCE SHEET

28 FEBRUARY 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 262,292 |  | 244,586 |  |

262,292 |  | 244,586 |  |

CURRENT ASSETS

Stocks | 930,917 |  | 753,574 |  |

Debtors | 6 | 1,109,898 |  | 1,092,615 |  |

Cash at bank and in hand | 859,219 |  | 685,700 |  |

2,900,034 |  | 2,531,889 |  |

CREDITORS

Amounts falling due within one year | 7 | 802,710 |  | 736,622 |  |

NET CURRENT ASSETS | 2,097,324 |  | 1,795,267 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,359,616 |  | 2,039,853 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (20,352 | ) | (39,426 | ) |

PROVISIONS FOR LIABILITIES | 10 | (65,573 | ) | (61,146 | ) |

NET ASSETS | 2,273,691 |  | 1,939,281 |  |

CAPITAL AND RESERVES

Called up share capital | 11 | 48 |  | 48 |  |

Capital redemption reserve | 180 |  | 180 |  |

Retained earnings | 2,273,463 |  | 1,939,053 |  |

SHAREHOLDERS' FUNDS | 2,273,691 |  | 1,939,281 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 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.

PRESTON UNDERLAY CENTRE LIMITED (REGISTERED NUMBER: 04666013)

BALANCE SHEET - continued

28 FEBRUARY 2026

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 5 August 2026 and were signed on its behalf by:

Mr S A Rose - Director

PRESTON UNDERLAY CENTRE LIMITED (REGISTERED NUMBER: 04666013)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

1. | STATUTORY INFORMATION

| Preston Underlay Centre 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.

| Turnover

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

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2019, has been amortised evenly over its estimated useful life of ten 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.

| Short leasehold | - | 10% on cost

| Plant and machinery | - | 20% on reducing balance

| Fixtures and fittings | - | 15% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 25% on 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.

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

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 19 (2025 - 20 ) .

PRESTON UNDERLAY CENTRE LIMITED (REGISTERED NUMBER: 04666013)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 28 FEBRUARY 2026

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 March 2025

| and 28 February 2026 | 20,000 |  |

| AMORTISATION

| At 1 March 2025

| and 28 February 2026 | 20,000 |  |

| NET BOOK VALUE

| At 28 February 2026 | - |  |

| At 28 February 2025 | - |  |

5. | TANGIBLE FIXED ASSETS

| Fixtures

| Short |  | Plant and |  | and

| leasehold |  | machinery |  | fittings

£ | £ | £ |

| COST

| At 1 March 2025 | 12,302 |  | 66,153 |  | 9,703 |  |

| Additions | - |  | 15,995 |  | 170 |  |

| Disposals | - |  | (18,153 | ) | - |  |

| At 28 February 2026 | 12,302 |  | 63,995 |  | 9,873 |  |

| DEPRECIATION

| At 1 March 2025 | 12,302 |  | 31,323 |  | 8,573 |  |

| Charge for year | - |  | 8,307 |  | 195 |  |

| Eliminated on disposal | - |  | (8,859 | ) | - |  |

| At 28 February 2026 | 12,302 |  | 30,771 |  | 8,768 |  |

| NET BOOK VALUE

| At 28 February 2026 | - |  | 33,224 |  | 1,105 |  |

| At 28 February 2025 | - |  | 34,830 |  | 1,130 |  |

PRESTON UNDERLAY CENTRE LIMITED (REGISTERED NUMBER: 04666013)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 28 FEBRUARY 2026

5. | TANGIBLE FIXED ASSETS - continued

| Motor |  | Computer |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 March 2025 | 477,553 |  | 19,854 |  | 585,565 |  |

| Additions | 87,118 |  | 540 |  | 103,823 |  |

| Disposals | - |  | - |  | (18,153 | ) |

| At 28 February 2026 | 564,671 |  | 20,394 |  | 671,235 |  |

| DEPRECIATION

| At 1 March 2025 | 275,630 |  | 13,151 |  | 340,979 |  |

| Charge for year | 66,510 |  | 1,811 |  | 76,823 |  |

| Eliminated on disposal | - |  | - |  | (8,859 | ) |

| At 28 February 2026 | 342,140 |  | 14,962 |  | 408,943 |  |

| NET BOOK VALUE

| At 28 February 2026 | 222,531 |  | 5,432 |  | 262,292 |  |

| At 28 February 2025 | 201,923 |  | 6,703 |  | 244,586 |  |

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

| Motor

| vehicles

£ |

| COST

| At 1 March 2025 | 266,268 |  |

| Additions | 62,423 |  |

| At 28 February 2026 | 328,691 |  |

| DEPRECIATION

| At 1 March 2025 | 127,508 |  |

| Charge for year | 50,296 |  |

| At 28 February 2026 | 177,804 |  |

| NET BOOK VALUE

| At 28 February 2026 | 150,887 |  |

| At 28 February 2025 | 138,760 |  |

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

2026 | 2025 |

£ | £ |

| Trade debtors | 1,062,011 |  | 1,047,528 |  |

| Other debtors | 47,887 |  | 45,087 |  |

1,109,898 |  | 1,092,615 |  |

PRESTON UNDERLAY CENTRE LIMITED (REGISTERED NUMBER: 04666013)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 28 FEBRUARY 2026

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

2026 | 2025 |

£ | £ |

| Bank loans and overdrafts | 2,380 |  | 9,147 |  |

| Hire purchase contracts | 57,247 |  | 56,569 |  |

| Trade creditors | 470,208 |  | 439,860 |  |

| Taxation and social security | 260,443 |  | 222,566 |  |

| Other creditors | 12,432 |  | 8,480 |  |

802,710 |  | 736,622 |  |

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

2026 | 2025 |

£ | £ |

| Bank loans | - |  | 2,613 |  |

| Hire purchase contracts | 20,352 |  | 36,813 |  |

20,352 |  | 39,426 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2026 | 2025 |

£ | £ |

| Bank loans | 2,380 |  | 11,760 |  |

| Hire purchase contracts | 77,599 |  | 93,382 |  |

79,979 |  | 105,142 |  |

| Hire purchase liabilities are secured on the assets to which they relate.

10. | PROVISIONS FOR LIABILITIES

2026 | 2025 |

£ | £ |

| Deferred tax | 65,573 |  | 61,146 |  |

| Deferred |

| tax |

£ |

| Balance at 1 March 2025 | 61,146 |  |

| Charge to Income Statement during year | 4,427 |  |

| Balance at 28 February 2026 | 65,573 |  |

PRESTON UNDERLAY CENTRE LIMITED (REGISTERED NUMBER: 04666013)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 28 FEBRUARY 2026

11. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2026 | 2025 |

| value: | £ | £ |

| 45 | Ordinary 'B' | £1 | 45 |  | 45 |  |

| 3 | Ordinary 'C' | £1 | 3 |  | 3 |  |

48 |  | 48 |  |

12. | ULTIMATE CONTROLLING PARTY

| The controlling party is Mr S A Rose.