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UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

1ST APRIL 2025 TO 30TH JUNE 2026

FOR

HERSHAW LIMITED

| HERSHAW LIMITED (REGISTERED NUMBER: 05379199) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE PERIOD 1ST APRIL 2025 TO 30TH JUNE 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| HERSHAW LIMITED |

COMPANY INFORMATION

FOR THE PERIOD 1ST APRIL 2025 TO 30TH JUNE 2026

| DIRECTOR: | R J Paterson

| REGISTERED OFFICE: | C/o Evans Weir

| The Victoria

| 25 St Pancras

| Chichester

| West Sussex

| PO19 7LT

| REGISTERED NUMBER: | 05379199 (England and Wales)

| ACCOUNTANTS: | Evans Weir

| The Victoria

| 25 St Pancras

| Chichester

| West Sussex

| PO19 7LT

| HERSHAW LIMITED (REGISTERED NUMBER: 05379199) |

BALANCE SHEET

30TH JUNE 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investment property | 4 | - |  | 150,000 |  |

CURRENT ASSETS

Debtors | 5 | 349 |  | - |  |

Cash at bank | - |  | 271 |  |

349 |  | 271 |  |

CREDITORS

Amounts falling due within one year | 6 | 194,167 |  | 217,596 |  |

NET CURRENT LIABILITIES | (193,818 | ) | (217,325 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (193,818 | ) | (67,325 | ) |

CREDITORS

Amounts falling due after more than one year | 7 | - |  | 112,308 |  |

NET LIABILITIES | (193,818 | ) | (179,633 | ) |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Retained earnings | (193,819 | ) | (179,634 | ) |

SHAREHOLDERS' FUNDS | (193,818 | ) | (179,633 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30th June 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 30th June 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.

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 5th August 2026 and were signed by:

R J Paterson - Director

| HERSHAW LIMITED (REGISTERED NUMBER: 05379199) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD 1ST APRIL 2025 TO 30TH JUNE 2026

1. | STATUTORY INFORMATION

| Hershaw 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

| There was a net deficiency of assets of £179,633 at the balance sheet date, however the director has confirmed his continued support and considers that the company retains sufficient working capital to continue trading for the foreseeable future.

| Investment property

| Investment property which is property held to earn rentals and / or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. The surplus or deficit on revaluation is recognised in the profit and loss account.

| 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.

| Debtors

| Short term debtors are measured at transaction price, less any impairment.

| Creditors

| Short term creditors are measured at the transaction price.

| Cash and cash equivalents

| Cash is represented by cash in hand and deposits with financial institutions repayable without penalty.

| Financial instruments

| The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors and loans from banks and other third parties.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was NIL (2025 - NIL).

| HERSHAW LIMITED (REGISTERED NUMBER: 05379199) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 1ST APRIL 2025 TO 30TH JUNE 2026

4. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1st April 2025 | 150,000 |  |

| Disposals | (150,000 | ) |

| At 30th June 2026 | - |  |

| NET BOOK VALUE

| At 30th June 2026 | - |  |

| At 31st March 2025 | 150,000 |  |

| Fair value at 30th June 2026 is represented by:

£ |

| Valuation in 2017 | (49,597 | ) |

| Valuation in 2020 | (100,000 | ) |

(149,597 | ) |

| If investment property had not been revalued it would have been included at the following historical cost:

2026 | 2025 |

£ | £ |

| Cost | 299,597 |  | 299,597 |  |

| Investment property was valued on an open market value basis on 31st March 2025 by the director .

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

2026 | 2025 |

£ | £ |

| Other debtors | 349 |  | - |  |

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

2026 | 2025 |

£ | £ |

| Bank loans and overdrafts | - |  | 6,089 |  |

| Taxation and social security | - |  | 354 |  |

| Other creditors | 194,167 |  | 211,153 |  |

194,167 |  | 217,596 |  |

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

2026 | 2025 |

£ | £ |

| Bank loans | - |  | 112,308 |  |

| HERSHAW LIMITED (REGISTERED NUMBER: 05379199) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 1ST APRIL 2025 TO 30TH JUNE 2026

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued

2026 | 2025 |

£ | £ |

| Amounts falling due in more than five years:

| Repayable otherwise than by instalments

| Bank loan | - |  | 82,809 |  |

| Repayable by instalments

| Bank loan | - |  | 685 |  |

8. | SECURED DEBTS

| The following secured debts are included within creditors:

2026 | 2025 |

£ | £ |

| Bank loans | - |  | 118,397 |  |