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REGISTERED NUMBER: 01438861 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31st December 2025 |

| for |

| Boydell & Jacks Limited |

| Boydell & Jacks Limited (Registered number: 01438861) |

Contents of the Financial Statements

for the Year Ended 31st December 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Boydell & Jacks Limited |

Company Information

for the Year Ended 31st December 2025

| DIRECTORS: | S A Jacks

| C M Jacks

| P J Halstead

| A M Knight

| SECRETARY: | Mrs C A Mckinlay

| REGISTERED OFFICE: | Wingard House

| Healey Wood Industrial Estate

| Burnley

| BB11 2HW

| REGISTERED NUMBER: | 01438861 (England and Wales)

| Boydell & Jacks Limited (Registered number: 01438861) |

Balance Sheet

31st December 2025

| 31.12.25 | 31.12.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 300,213 |  | 310,400 |  |

300,213 |  | 310,400 |  |

CURRENT ASSETS

Stocks | 749,501 |  | 782,635 |  |

Debtors | 6 | 1,222,676 |  | 1,168,990 |  |

Cash at bank and in hand | 838,406 |  | 1,042,815 |  |

2,810,583 |  | 2,994,440 |  |

CREDITORS

Amounts falling due within one year | 7 | 1,164,859 |  | 1,292,083 |  |

NET CURRENT ASSETS | 1,645,724 |  | 1,702,357 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,945,937 |  | 2,012,757 |  |

CREDITORS

Amounts falling due after more than one year | 8 | - |  | (5,000 | ) |

PROVISIONS FOR LIABILITIES | (43,188 | ) | (43,399 | ) |

NET ASSETS | 1,902,749 |  | 1,964,358 |  |

CAPITAL AND RESERVES

Called up share capital | 1,100 |  | 1,100 |  |

Share premium | 50,940 |  | 50,940 |  |

Retained earnings | 1,850,709 |  | 1,912,318 |  |

SHAREHOLDERS' FUNDS | 1,902,749 |  | 1,964,358 |  |

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2025.

The members have not required the Company to obtain an audit of its financial statements for the year ended 31st 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.

| Boydell & Jacks Limited (Registered number: 01438861) |

Balance Sheet - continued

31st 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 17th June 2026 and were signed on its behalf by:

S A Jacks - Director

C M Jacks - Director

| Boydell & Jacks Limited (Registered number: 01438861) |

Notes to the Financial Statements

for the Year Ended 31st December 2025

1. | STATUTORY INFORMATION

| Boydell & Jacks 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.

| Turnover

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

| 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 and licences have been fully amortised.

| 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.

| Freehold property | - | 2% Straight Line Basis

| Long leasehold | - | Amortised over Period of the Lease

| Plant and machinery | - | 25% Straight Line Basis and 10% Straight Line Basis

| Fixtures and fittings | - | 25% Straight Line Basis

| Motor vehicles | - | 25% Straight Line Basis

| Stocks

| Stocks are valued at the lower of cost and estimated selling price less costs to sell, after making due allowance for obsolete and slow moving items.

| For work in progress and finished goods manufactured by the company, cost is taken as production cost, which includes an appropriate proportion of attributable overheads.

| 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 of its financial instruments.

| Financial instruments are recognised in the company's statements if financial position when the company becomes party to the contractual provisions of the instrument.

| Basic financial instruments are recognised at amortised cost with changes recognised in the income statement.

| 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.

| Boydell & Jacks Limited (Registered number: 01438861) |

Notes to the Financial Statements - continued

for the Year Ended 31st December 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. A defined contribution plan is a post-employment benefit plan under which the company pays fixed contributions into a separate entity and will have no leal or constructive obligation to pay further amounts. The assets of the scheme are held separately from those of the company in an independently administered fund. The amount charged to the profit and loss account represents the contributions payable to the scheme in respect of the accounting period.

| Hire purchase and leasing commitments

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

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 35 (2024 - 34 ) .

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| At 1st January 2025

| and 31st December 2025 | 14,452 |  |

| AMORTISATION

| At 1st January 2025

| and 31st December 2025 | 14,452 |  |

| NET BOOK VALUE

| At 31st December 2025 | - |  |

| At 31st December 2024 | - |  |

| Boydell & Jacks Limited (Registered number: 01438861) |

Notes to the Financial Statements - continued

for the Year Ended 31st December 2025

5. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1st January 2025 | 419,683 |  | 2,159,581 |  | 2,579,264 |  |

| Additions | - |  | 48,234 |  | 48,234 |  |

| At 31st December 2025 | 419,683 |  | 2,207,815 |  | 2,627,498 |  |

| DEPRECIATION

| At 1st January 2025 | 291,666 |  | 1,977,198 |  | 2,268,864 |  |

| Charge for year | 8,391 |  | 50,030 |  | 58,421 |  |

| At 31st December 2025 | 300,057 |  | 2,027,228 |  | 2,327,285 |  |

| NET BOOK VALUE

| At 31st December 2025 | 119,626 |  | 180,587 |  | 300,213 |  |

| At 31st December 2024 | 128,017 |  | 182,383 |  | 310,400 |  |

| The market value of the freehold property and short term leasehold property are in the opinion of the directors not materially different to their net book value.

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

| Plant and

| machinery

| etc

£ |

| COST

| At 1st January 2025 | 28,200 |  |

| Transfer to ownership | (28,200 | ) |

| At 31st December 2025 | - |  |

| DEPRECIATION

| At 1st January 2025 | 19,976 |  |

| Charge for year | 7,050 |  |

| Transfer to ownership | (27,026 | ) |

| At 31st December 2025 | - |  |

| NET BOOK VALUE

| At 31st December 2025 | - |  |

| At 31st December 2024 | 8,224 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade debtors | 1,099,348 |  | 1,090,242 |  |

| Other debtors | 123,328 |  | 78,748 |  |

1,222,676 |  | 1,168,990 |  |

| Boydell & Jacks Limited (Registered number: 01438861) |

Notes to the Financial Statements - continued

for the Year Ended 31st December 2025

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Bank loans and overdrafts | 5,000 |  | 10,000 |  |

| Hire purchase contracts | - |  | 2,115 |  |

| Trade creditors | 622,848 |  | 639,077 |  |

| Taxation and social security | 362,712 |  | 478,355 |  |

| Other creditors | 174,299 |  | 162,536 |  |

1,164,859 |  | 1,292,083 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Bank loans | - |  | 5,000 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.12.25 |  | 31.12.24

£ | £ |

| Hire purchase contracts | - |  | 2,115 |  |

10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31st December 2025 and 31st December 2024:

| 31.12.25 |  | 31.12.24

£ | £ |

| S A Jacks

| Balance outstanding at start of year | - |  | 100,000 |  |

| Amounts repaid | - |  | (100,000 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | - |  |

| The loan was fully repaid in January 2024.

| Interest was charged on the outstanding balance at the HMRC approved rate of 2.25%.

11. | ULTIMATE CONTROLLING PARTY

| The company was controlled throughout the year by the Directors, Mr S A Jacks and Mr C M Jacks.