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REGISTERED NUMBER: 03914838 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Grangefield UK Limited

Grangefield UK Limited (Registered number: 03914838)

Contents of the Financial Statements

for the Year Ended 31 March 2026

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

Grangefield UK Limited

Company Information

for the Year Ended 31 March 2026

| DIRECTOR: | Mr D S Young

| SECRETARY: | Mrs J E Young

| REGISTERED OFFICE: | Unit 14a Waterside Business Park

| Livingstone Road

| Hessle

| Hull

| HU13 0EG

| REGISTERED NUMBER: | 03914838 (England and Wales)

Grangefield UK Limited (Registered number: 03914838)

Balance Sheet

31 March 2026

| 31.3.26 | 31.3.25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 4,763 |  | 9,239 |  |

CURRENT ASSETS

Stocks | 11,078 |  | 1,500 |  |

Debtors | 5 | 20,262 |  | 129,250 |  |

Cash at bank | 224,993 |  | 277,417 |  |

256,333 |  | 408,167 |  |

CREDITORS

Amounts falling due within one year | 6 | 86,933 |  | 116,663 |  |

NET CURRENT ASSETS | 169,400 |  | 291,504 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 174,163 |  | 300,743 |  |

PROVISIONS FOR LIABILITIES | 629 |  | 1,856 |  |

NET ASSETS | 173,534 |  | 298,887 |  |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Retained earnings | 173,532 |  | 298,885 |  |

173,534 |  | 298,887 |  |

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 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 Profit & Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 7 August 2026 and were signed by:

Mr D S Young - Director

Grangefield UK Limited (Registered number: 03914838)

Notes to the Financial Statements

for the Year Ended 31 March 2026

1. | STATUTORY INFORMATION

| Grangefield UK 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.

| Turnover represents gross invoiced sales of goods.

| Revenue Recognition

| Revenue is recognised under an exchange transaction with a customer when, and to the extent that, the company receives a right to consideration from its performance.

| Part completed contracts at the year-end that fulfil the criteria are included in these financial statements based on their fair value of the right to consideration at the balance sheet date.

| 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 etc | - | 33% on cost, 25% on cost and 20% on reducing balance

| At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

| Stocks

| Stocks are stated at the lower of costs and estimated selling price less costs to complete and sell, after making due allowance for obsolete and slow moving items. Overheads are charged to profit and loss as incurred.

| When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which its related revenue is recognised. The amount of any write-down of stocks to net realisable value and losses of stocks are recognised as an expenses in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & Loss Account, 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.

Grangefield UK Limited (Registered number: 03914838)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2025 - 2 ).

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 April 2025

| and 31 March 2026 | 24,366 |  |

| DEPRECIATION

| At 1 April 2025 | 15,127 |  |

| Charge for year | 4,476 |  |

| At 31 March 2026 | 19,603 |  |

| NET BOOK VALUE

| At 31 March 2026 | 4,763 |  |

| At 31 March 2025 | 9,239 |  |

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

| 31.3.26 |  | 31.3.25

£ | £ |

| Trade debtors | - |  | 125,232 |  |

| Other debtors | 20,262 |  | 4,018 |  |

20,262 |  | 129,250 |  |

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

| 31.3.26 |  | 31.3.25

£ | £ |

| Taxation and social security | 42 |  | 86,444 |  |

| Other creditors | 86,891 |  | 30,219 |  |

86,933 |  | 116,663 |  |

Grangefield UK Limited (Registered number: 03914838)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

7. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

| 31.3.26 |  | 31.3.25

£ | £ |

| Within one year | 5,428 |  | 5,428 |  |

| Between one and five years | 3,166 |  | 8,594 |  |

8,594 |  | 14,022 |  |

8. | RELATED PARTY DISCLOSURES

| During the year the company had the following transactions with a related party:

|  | 31.3.26 |  | 31.3.25 |  |

|  | £ |  | £ |  |

| Balance owed from related party |  | 2,000 |  | 2,000 |  |

| The related party is a company under the same common control.