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REGISTERED NUMBER: 01192282 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Limbird Limited

Limbird Limited (Registered number: 01192282)

Contents of the Financial Statements

for the Year Ended 31 March 2026

Page |

Company Information | 1 |

Statement of Financial Position | 2 |

Notes to the Financial Statements | 4 |

Limbird Limited

Company Information

for the Year Ended 31 March 2026

| DIRECTORS: | P A White

| Mrs M White

| REGISTERED OFFICE: | 8 The Glenmore Centre, Jessop Court

| Waterwells Business Park

| Quedgeley

| Gloucester

| GL2 2AP

| REGISTERED NUMBER: | 01192282 (England and Wales)

| ACCOUNTANTS: | HATS Gloucester Ltd

| 48 Hucclecote Road

| Gloucester

| Gloucestershire

| GL3 3RS

| BANKERS: | Barclays Bank Plc

| 18 Southgate Street

| Gloucester

| Gloucestershire

| GL1 2DH

Limbird Limited (Registered number: 01192282)

Statement of Financial Position

31 March 2026

| 31/3/26 | 31/3/25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 213,972 |  | 169,347 |  |

CURRENT ASSETS

Stocks | 332,223 |  | 11,000 |  |

Debtors | 5 | 824,173 |  | 882,836 |  |

Cash at bank and in hand | 1,219,113 |  | 866,227 |  |

2,375,509 |  | 1,760,063 |  |

CREDITORS

Amounts falling due within one year | 6 | 1,367,945 |  | 623,908 |  |

NET CURRENT ASSETS | 1,007,564 |  | 1,136,155 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,221,536 |  | 1,305,502 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (54,606 | ) | (9,168 | ) |

PROVISIONS FOR LIABILITIES | (40,092 | ) | (42,337 | ) |

NET ASSETS | 1,126,838 |  | 1,253,997 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 4,750 |  | 9,500 |  |

Share premium | 34,180 |  | 34,180 |  |

Capital redemption reserve | 8,636 |  | 3,886 |  |

Retained earnings | 1,079,272 |  | 1,206,431 |  |

SHAREHOLDERS' FUNDS | 1,126,838 |  | 1,253,997 |  |

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.

Limbird Limited (Registered number: 01192282)

Statement of Financial Position - 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 July 2026 and were signed on its behalf by:

P A White - Director

Limbird Limited (Registered number: 01192282)

Notes to the Financial Statements

for the Year Ended 31 March 2026

1. | STATUTORY INFORMATION

| Limbird 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

| 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.

| Significant judgements and estimates

| No significant judgments, apart from those involving estimations, have been made by management in preparing these financial statements.

| In determining the recoverable amounts due from retentions deducted by customers, management have based the recoverable retention debtors upon historical experience and other factors that are considered to be relevant to the specific contracts. Actual recovered retentions may differ from these estimates.

| The estimates and underlying assumptions are reviewed on an ongoing basis.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| 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.

| Improvements to property | - | 10% on cost

| Plant and machinery | - | 20% on reducing balance

| Fixtures and fittings | - | 20% 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.

| Work in progress is valued at the lower of cost and estimated sales value, together with a proportion of foreseeable profit where appropriate.

| Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.

| 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 statement of financial position date.

Limbird Limited (Registered number: 01192282)

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 statement of financial position 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.

| 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.

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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.

| Provisions

| Provisions are recognised when the company has an obligation at the reporting date as a result of a past event if it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 31 (2025 - 34 ) .

Limbird Limited (Registered number: 01192282)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

4. | TANGIBLE FIXED ASSETS

| Improvements |  | Fixtures

| to |  | Plant and |  | and

| property |  | machinery |  | fittings

£ | £ | £ |

| Cost

| At 1 April 2025 | 18,594 |  | 45,096 |  | 16,907 |  |

| Additions | - |  | - |  | 89 |  |

| Disposals | - |  | - |  | - |  |

| At 31 March 2026 | 18,594 |  | 45,096 |  | 16,996 |  |

| Depreciation

| At 1 April 2025 | 155 |  | 44,117 |  | 14,752 |  |

| Charge for year | 1,859 |  | 195 |  | 438 |  |

| Eliminated on disposal | - |  | - |  | - |  |

| At 31 March 2026 | 2,014 |  | 44,312 |  | 15,190 |  |

| Net book value

| At 31 March 2026 | 16,580 |  | 784 |  | 1,806 |  |

| At 31 March 2025 | 18,439 |  | 979 |  | 2,155 |  |

| Motor |  | Computer |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| Cost

| At 1 April 2025 | 340,606 |  | 38,891 |  | 460,094 |  |

| Additions | 121,399 |  | 1,386 |  | 122,874 |  |

| Disposals | (159,809 | ) | - |  | (159,809 | ) |

| At 31 March 2026 | 302,196 |  | 40,277 |  | 423,159 |  |

| Depreciation

| At 1 April 2025 | 197,448 |  | 34,275 |  | 290,747 |  |

| Charge for year | 33,651 |  | 2,641 |  | 38,784 |  |

| Eliminated on disposal | (120,344 | ) | - |  | (120,344 | ) |

| At 31 March 2026 | 110,755 |  | 36,916 |  | 209,187 |  |

| Net book value

| At 31 March 2026 | 191,441 |  | 3,361 |  | 213,972 |  |

| At 31 March 2025 | 143,158 |  | 4,616 |  | 169,347 |  |

Limbird Limited (Registered number: 01192282)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

4. | TANGIBLE FIXED ASSETS - continued

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

| Motor

| vehicles

£ |

| Cost

| At 1 April 2025 | 58,276 |  |

| Additions | 106,804 |  |

| Disposals | (58,276 | ) |

| At 31 March 2026 | 106,804 |  |

| Depreciation

| At 1 April 2025 | 30,618 |  |

| Charge for year | 4,530 |  |

| Eliminated on disposal | (32,923 | ) |

| At 31 March 2026 | 2,225 |  |

| Net book value

| At 31 March 2026 | 104,579 |  |

| At 31 March 2025 | 27,658 |  |

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

| 31/3/26 |  | 31/3/25

£ | £ |

| Trade debtors | 661,619 |  | 802,636 |  |

| Other debtors | 162,554 |  | 80,200 |  |

824,173 |  | 882,836 |  |

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

| 31/3/26 |  | 31/3/25

£ | £ |

| Bank loans and overdrafts | 9,167 |  | 10,000 |  |

| Hire purchase contracts (see note 8) | 27,308 |  | 28,854 |  |

| Trade creditors | 758,987 |  | 265,535 |  |

| Taxation and social security | 196,328 |  | 254,751 |  |

| Other creditors | 376,155 |  | 64,768 |  |

1,367,945 |  | 623,908 |  |

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

| 31/3/26 |  | 31/3/25

£ | £ |

| Bank loans | - |  | 9,168 |  |

| Hire purchase contracts (see note 8) | 54,606 |  | - |  |

54,606 |  | 9,168 |  |

Limbird Limited (Registered number: 01192282)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

8. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Hire purchase |

| contracts |

| 31/3/26 |  | 31/3/25 |

£ | £ |

| Net obligations repayable:

| Within one year | 27,308 |  | 28,854 |  |

| Between one and five years | 54,606 |  | - |  |

81,914 |  | 28,854 |  |

| Non-cancellable |

| operating leases |

| 31/3/26 |  | 31/3/25

£ | £ |

| Within one year | 48,042 |  | 39,735 |  |

| Between one and five years | 155,389 |  | 35,888 |  |

| In more than five years | 160,417 |  | - |  |

363,848 |  | 75,623 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31/3/26 |  | 31/3/25

| value: | £ | £ |

| 4,750 | Ordinary A | £1 | 4,750 |  | 4,750 |  |

| 4,750 | Ordinary B | £1 | - |  | 4,750 |  |

4,750 |  | 9,500 |  |

| During the year, the company completed a purchase of own shares. 4,750 Ordinary 'B' shares with a total nominal value of £4,750 were purchased for £290,000.

10. | SHARE-BASED PAYMENT TRANSACTIONS

| The company continued to operate a share option scheme during the year.

| The options may be exercised in the event of a sale or flotation of the company. The exercise price per share is £140. The option will lapse on the tenth anniversary of the date of the agreement.

| The number of £1 ordinary C shares outstanding and exercisable at 31 March 2026 were 500 (2025 - 500).