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REGISTERED NUMBER: 08768230 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 30 November 2025 |

| for |

| Elite Coachworks & Horseboxes Ltd |

| Elite Coachworks & Horseboxes Ltd (Registered number: 08768230) |

Contents of the Financial Statements

for the year ended 30 November 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| Elite Coachworks & Horseboxes Ltd |

Company Information

for the year ended 30 November 2025

| DIRECTOR: | M Taylor

| REGISTERED OFFICE: | Doddington Park

| Bridgemere

| Nantwich

| Cheshire

| CW5 7PU

| REGISTERED NUMBER: | 08768230 (England and Wales)

| Elite Coachworks & Horseboxes Ltd (Registered number: 08768230) |

Statement of Financial Position

30 November 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 50,776 |  | 58,913 |  |

CURRENT ASSETS

Stocks | 6 | 80,325 |  | 105,325 |  |

Debtors | 7 | 95,457 |  | 105,545 |  |

Cash at bank and in hand | 136,828 |  | 54,577 |  |

312,610 |  | 265,447 |  |

CREDITORS

Amounts falling due within one year | 8 | (240,134 | ) | (219,932 | ) |

NET CURRENT ASSETS | 72,476 |  | 45,515 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 123,252 |  | 104,428 |  |

PROVISIONS FOR LIABILITIES | 9 | (12,139 | ) | (14,137 | ) |

NET ASSETS | 111,113 |  | 90,291 |  |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Retained earnings | 111,111 |  | 90,289 |  |

SHAREHOLDERS' FUNDS | 111,113 |  | 90,291 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 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.

| Elite Coachworks & Horseboxes Ltd (Registered number: 08768230) |

Statement of Financial Position - continued

30 November 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 31 July 2026 and were signed by:

M Taylor - Director

| Elite Coachworks & Horseboxes Ltd (Registered number: 08768230) |

Notes to the Financial Statements

for the year ended 30 November 2025

1. | STATUTORY INFORMATION

| Elite Coachworks & Horseboxes Limited ('The Company') is primarily engaged in horsebox conversions and bespoke coachworks services.

| The company is a private company limited by shares and is incorporated in England and Wales. The address of the principal place of business and of the registered office is Doddington Park, Bridgemere, Nantwich, Cheshire, CW5 7PU. The registered number can be found on the Company Information page.

| The functional and presentational currency of the financial statements is the Pound Sterling (£). Monetary amounts in these financial statements are rounded to the nearest £.

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Summary of significant accounting policies

| The principle accounting policies applied in the preparation of these financial statements are set out below.

| These policies have been consistently applied to all years presented, unless otherwise stated.

| Basis of preparation

| The financial statements are prepared on the going concern basis under the historical cost convention and comply with the United Kingdom Accounting Standards and Companies Act 2006.

| Going concern

| No other material uncertainties that may cast significant doubt about the ability of the company to continue as a going concern have been identified by the director.

| On this basis the director considers it appropriate to prepare the financial statements on the going concern basis.

| Revenue recognition

| Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

| Income is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.

| Tangible fixed assets

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

| Plant and machinery | - | 25% on reducing balance

| Fixtures and fittings | - | 25% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 33% on cost

| Stocks

| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value).

| Elite Coachworks & Horseboxes Ltd (Registered number: 08768230) |

Notes to the Financial Statements - continued

for the year ended 30 November 2025

3. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the statement of comprehensive income, 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 year end.

| Deferred tax

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

| 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.

| 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.

| 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.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 5 (2024 - 6 ) .

| Elite Coachworks & Horseboxes Ltd (Registered number: 08768230) |

Notes to the Financial Statements - continued

for the year ended 30 November 2025

5. | TANGIBLE FIXED ASSETS

| Fixtures |

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

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

£ | £ | £ | £ | £ |

| COST

| At 1 December 2024 | 100,150 |  | 12,875 |  | 45,240 |  | 2,828 |  | 161,093 |  |

| Additions | 1,449 |  | - |  | 12,000 |  | - |  | 13,449 |  |

| Disposals | - |  | - |  | (8,000 | ) | - |  | (8,000 | ) |

| At 30 November 2025 | 101,599 |  | 12,875 |  | 49,240 |  | 2,828 |  | 166,542 |  |

| DEPRECIATION

| At 1 December 2024 | 61,067 |  | 9,542 |  | 29,220 |  | 2,351 |  | 102,180 |  |

| Charge for year | 10,133 |  | 834 |  | 5,880 |  | 239 |  | 17,086 |  |

| Eliminated on disposal | - |  | - |  | (3,500 | ) | - |  | (3,500 | ) |

| At 30 November 2025 | 71,200 |  | 10,376 |  | 31,600 |  | 2,590 |  | 115,766 |  |

| NET BOOK VALUE

| At 30 November 2025 | 30,399 |  | 2,499 |  | 17,640 |  | 238 |  | 50,776 |  |

| At 30 November 2024 | 39,083 |  | 3,333 |  | 16,020 |  | 477 |  | 58,913 |  |

6. | STOCKS

2025 | 2024 |

£ | £ |

| Stocks | 72,825 |  | 95,325 |  |

| Work-in-progress | 7,500 |  | 10,000 |  |

80,325 |  | 105,325 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 90,366 |  | 92,902 |  |

| VAT | - |  | 7,721 |  |

| Prepayments | 5,091 |  | 4,922 |  |

95,457 |  | 105,545 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 56,363 |  | 56,962 |  |

| Tax | 6,291 |  | 3,903 |  |

| Social security and other taxes | 687 |  | 2,389 |  |

| VAT | 21,844 |  | - |  |

| Other creditors | 271 |  | 244 |  |

| Directors' current accounts | 151,749 |  | 153,448 |  |

| Accruals and deferred income | 2,929 |  | 2,986 |  |

240,134 |  | 219,932 |  |

| Elite Coachworks & Horseboxes Ltd (Registered number: 08768230) |

Notes to the Financial Statements - continued

for the year ended 30 November 2025

9. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 12,139 |  | 14,137 |  |

| Deferred |

| tax |

£ |

| Balance at 1 December 2024 | 14,137 |  |

| Credit to Income Statement during year | (1,998 | ) |

| Balance at 30 November 2025 | 12,139 |  |