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REGISTERED NUMBER: 08905248 (England and Wales)

| Mersey Towel Linen Ltd |

| Financial Statements |

| for the Year Ended 28 February 2026 |

| Mersey Towel Linen Ltd (Registered number: 08905248) |

Contents of the Financial Statements

for the year ended 28 February 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Mersey Towel Linen Ltd |

Company Information

for the year ended 28 February 2026

| DIRECTORS: | I Kinnear

| P Kinnear

| REGISTERED OFFICE: | 13a Duke Street

| Southport

| Merseyside

| PR8 1LS

| REGISTERED NUMBER: | 08905248 (England and Wales)

| ACCOUNTANTS: | Bennett Brooks & Co Ltd

| 13a Duke Street

| Southport

| Merseyside

| PR8 1LS

| Mersey Towel Linen Ltd (Registered number: 08905248) |

Balance Sheet

28 February 2026

2026 | 2025 |

| Notes | £ | £

FIXED ASSETS

Intangible assets | 4 | 750 |  | 900 |  |

Tangible assets | 5 | 22,465 |  | 28,541 |  |

23,215 |  | 29,441 |  |

CURRENT ASSETS

Stocks | 6 | 4,500 |  | 4,537 |  |

Debtors | 7 | 26,817 |  | 23,911 |  |

Cash at bank | 9,492 |  | 25,151 |  |

40,809 |  | 53,599 |  |

CREDITORS

Amounts falling due within one year | 8 | (44,775 | ) | (51,953 | ) |

NET CURRENT (LIABILITIES)/ASSETS | (3,966 | ) | 1,646 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 19,249 |  | 31,087 |  |

CREDITORS

Amounts falling due after more than one year | 9 | (4,748 | ) | (7,747 | ) |

NET ASSETS | 14,501 |  | 23,340 |  |

CAPITAL AND RESERVES

Called up share capital | 11 | 100 |  | 100 |  |

Retained earnings | 14,401 |  | 23,240 |  |

SHAREHOLDERS' FUNDS | 14,501 |  | 23,340 |  |

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.

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 11 August 2026 and were signed on its behalf by:

I Kinnear - Director

| Mersey Towel Linen Ltd (Registered number: 08905248) |

Notes to the Financial Statements

for the year ended 28 February 2026

1. | STATUTORY INFORMATION

| Mersey Towel Linen Ltd 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.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2022, is being amortised evenly over its estimated useful life of ten years.

| 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.

| 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.

| Plant and machinery | - | 15% on reducing balance

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

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 33% on cost

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| 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.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 6 (2025 - 6 ) .

| Mersey Towel Linen Ltd (Registered number: 08905248) |

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 | 1,500 |  |

| AMORTISATION

| At 1 March 2025 | 600 |  |

| Charge for year | 150 |  |

| At 28 February 2026 | 750 |  |

| NET BOOK VALUE

| At 28 February 2026 | 750 |  |

| At 28 February 2025 | 900 |  |

5. | TANGIBLE FIXED ASSETS

Fixtures |  |

Plant and | and | Motor | Computer |  |

machinery | fittings | vehicles | equipment | Totals |

| £ | £ | £ | £ | £

| COST

| At 1 March 2025 | 7,962 |  | 50 |  | 48,553 |  | 5,412 |  | 61,977 |  |

| Additions | 1,250 |  | - |  | - |  | - |  | 1,250 |  |

| At 28 February 2026 | 9,212 |  | 50 |  | 48,553 |  | 5,412 |  | 63,227 |  |

| DEPRECIATION

| At 1 March 2025 | 4,351 |  | 34 |  | 25,083 |  | 3,968 |  | 33,436 |  |

| Charge for year | 729 |  | 4 |  | 5,867 |  | 726 |  | 7,326 |  |

| At 28 February 2026 | 5,080 |  | 38 |  | 30,950 |  | 4,694 |  | 40,762 |  |

| NET BOOK VALUE

| At 28 February 2026 | 4,132 |  | 12 |  | 17,603 |  | 718 |  | 22,465 |  |

| At 28 February 2025 | 3,611 |  | 16 |  | 23,470 |  | 1,444 |  | 28,541 |  |

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

Motor |

vehicles |

| £

| COST

| At 1 March 2025

| and 28 February 2026 | 11,995 |  |

| DEPRECIATION

| At 1 March 2025 | 2,999 |  |

| Charge for year | 2,249 |  |

| At 28 February 2026 | 5,248 |  |

| NET BOOK VALUE

| At 28 February 2026 | 6,747 |  |

| At 28 February 2025 | 8,996 |  |

| Mersey Towel Linen Ltd (Registered number: 08905248) |

Notes to the Financial Statements - continued

for the year ended 28 February 2026

6. | STOCKS

2026 | 2025 |

| £ | £

| Raw materials | 4,500 |  | 4,537 |  |

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

2026 | 2025 |

| £ | £

| Trade debtors | 26,096 |  | 23,911 |  |

| Other debtors | 721 |  | - |  |

26,817 |  | 23,911 |  |

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

2026 | 2025 |

| £ | £

| Hire purchase contracts | 2,999 |  | 2,999 |  |

| Taxation and social security | 7,689 |  | 9,848 |  |

| Other creditors | 34,087 |  | 39,106 |  |

44,775 |  | 51,953 |  |

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

2026 | 2025 |

| £ | £

| Hire purchase contracts | 4,748 |  | 7,747 |  |

10. | SECURED DEBTS

| The following secured debts are included within creditors:

2026 | 2025 |

| £ | £

| Hire purchase contracts | 7,747 |  | 10,746 |  |

| Hire purchase is secured against the asset to which it relates.

11. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

value: |  | £ | £

| 100 | Ordinary | £1 | 100 |  | 100 |  |