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REGISTERED NUMBER: 11156200 (England and Wales)

Pearce Holdings Limited

Unaudited Financial Statements for the Year Ended 31 March 2026

| Pearce Holdings Limited (Registered number: 11156200) |

Contents of the Financial Statements

for the year ended 31 March 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Pearce Holdings Limited |

Company Information

for the year ended 31 March 2026

| DIRECTORS: | D Pearce

| R N Tredwin

| A P P O'Brien

| REGISTERED OFFICE: | 10-14 Stover Road

| Yate

| Bristol

| BS37 5JN

| REGISTERED NUMBER: | 11156200 (England and Wales)

| ACCOUNTANTS: | Webb & Co Ltd

| Accountants and Business Advisers

| One New Street

| Wells

| Somerset

| BA5 2LA

| Pearce Holdings Limited (Registered number: 11156200) |

Balance Sheet

31 March 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 11,456 |  | - |  |

Investments | 5 | 4,186,403 |  | 4,085,153 |  |

Investment property | 6 | 3,666,330 |  | 753,428 |  |

7,864,189 |  | 4,838,581 |  |

CURRENT ASSETS

Debtors | 7 | 23,727 |  | 33 |  |

Cash at bank | 16,860 |  | 111,488 |  |

40,587 |  | 111,521 |  |

CREDITORS

Amounts falling due within one year | 8 | 2,161,767 |  | 76,703 |  |

NET CURRENT (LIABILITIES)/ASSETS | (2,121,180 | ) | 34,818 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 5,743,009 |  | 4,873,399 |  |

PROVISIONS FOR LIABILITIES | 2,864 |  | - |  |

NET ASSETS | 5,740,145 |  | 4,873,399 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 101 |  | 101 |  |

Share premium | 1,538,900 |  | 1,538,900 |  |

Retained earnings | 4,201,144 |  | 3,334,398 |  |

SHAREHOLDERS' FUNDS | 5,740,145 |  | 4,873,399 |  |

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

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

| Pearce Holdings Limited (Registered number: 11156200) |

Balance Sheet - continued

31 March 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 July 2026 and were signed on its behalf by:

D Pearce - Director

| Pearce Holdings Limited (Registered number: 11156200) |

Notes to the Financial Statements

for the year ended 31 March 2026

1. | STATUTORY INFORMATION

| Pearce Holdings 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.

| Preparation of consolidated financial statements

| The financial statements contain information about Pearce Holdings Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

| Turnover

| Turnover represents amounts receivable for rents and service charges within the United Kingdom.

| The company recognises revenue when:

| - the amount of revenue can be reliably measured;

| - it is probable that future economic benefits will flow to the entity;

| - the entity retains neither continuing managerial involvement to the degree usually associated with ownership;

| - the costs incurred or to be incurred in respect of the transaction can be measured reliably;

| - all of the significant risks and rewards of ownership have been transferred to the customer; and

| - specific criteria have been met for each of the company's activities.

| Tangible fixed assets

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

| Fixtures and fittings | - | 10% on cost

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Taxation

| Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Pearce Holdings Limited (Registered number: 11156200) |

Notes to the Financial Statements - continued

for the year ended 31 March 2026

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax represents the future tax consequences of transactions and events recognised in the

| financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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.

| Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.

| Provisions

| Provisions are recognised when the company has an obligation at the balance sheet date as a result of a past event, it is probable that an outflow of economic benefits will be required in settlement and the amount can be reliably estimated.

| Loans and borrowings

| Loans and borrowings are initially recognised at the transaction price including transaction costs.

| Subsequently, they are measured at amortised cost using the effective interest rate method, less

| impairment. If an arrangement constitutes a finance transaction it is measured at present value.

| Defined contribution plans

| The company operates a defined contribution plan for the benefit of its employees. Contributions are

| expensed as they become payable.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2025 - 3 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures

| and

| fittings

£ |

| COST

| Additions | 11,456 |  |

| At 31 March 2026 | 11,456 |  |

| NET BOOK VALUE

| At 31 March 2026 | 11,456 |  |

| Pearce Holdings Limited (Registered number: 11156200) |

Notes to the Financial Statements - continued

for the year ended 31 March 2026

5. | FIXED ASSET INVESTMENTS

| Shares in |

| group |  | Other |

| undertakings |  | investments |  | Totals

£ | £ | £ |

| COST

| At 1 April 2025 | 3,157,538 |  | 927,615 |  | 4,085,153 |  |

| Additions | - |  | 101,250 |  | 101,250 |  |

| At 31 March 2026 | 3,157,538 |  | 1,028,865 |  | 4,186,403 |  |

| NET BOOK VALUE

| At 31 March 2026 | 3,157,538 |  | 1,028,865 |  | 4,186,403 |  |

| At 31 March 2025 | 3,157,538 |  | 927,615 |  | 4,085,153 |  |

6. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 April 2025 | 753,428 |  |

| Additions | 2,912,902 |  |

| At 31 March 2026 | 3,666,330 |  |

| NET BOOK VALUE

| At 31 March 2026 | 3,666,330 |  |

| At 31 March 2025 | 753,428 |  |

| Investment properties have been included at the original historical cost of £3,666,330.

| Investment properties were valued on an open market basis on 31 March 2026 by the directors.

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

2026 | 2025 |

£ | £ |

| Other debtors | 23,727 |  | 33 |  |

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

2026 | 2025 |

£ | £ |

| Trade creditors | 142,361 |  | - |  |

| Amounts owed to group undertakings | 620,000 |  | - |  |

| Taxation and social security | 67,406 |  | 74,303 |  |

| Other creditors | 1,332,000 |  | 2,400 |  |

2,161,767 |  | 76,703 |  |

| Pearce Holdings Limited (Registered number: 11156200) |

Notes to the Financial Statements - continued

for the year ended 31 March 2026

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 10,100 | Ordinary | £0.01 | 101 |  | 101 |  |

10. | CAPITAL COMMITMENTS

2026 | 2025 |

£ | £ |

| Contracted but not provided for in the

| financial statements | 1,177,822 |  | - |  |

| The capital commitments at the year-end relate to the ongoing construction of a new workshop facility. At the balance sheet date, the asset was partially constructed, with costs incurred to date recognised within Investment property. The balance disclosed above reflects the remaining contracted expenditure required to complete the project.