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REGISTERED NUMBER: 04161455 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

STUART GRAHAM TECHNOLOGIES LIMITED

PREVIOUSLY KNOWN AS

STUART GRAHAM LIMITED

STUART GRAHAM TECHNOLOGIES LIMITED (REGISTERED NUMBER: 04161455)

PREVIOUSLY KNOWN AS STUART GRAHAM LIMITED

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

| Page |

Statement of Financial Position | 1 |

Notes to the Financial Statements | 2 |  | to |  | 5

STUART GRAHAM TECHNOLOGIES LIMITED (REGISTERED NUMBER: 04161455)

PREVIOUSLY KNOWN AS STUART GRAHAM LIMITED

STATEMENT OF FINANCIAL POSITION

31 DECEMBER 2025

| 31.12.25 |  | 31.12.24

| Notes | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 91,246 |  | - |  |

CURRENT ASSETS

Debtors | 5 | - |  | 75,001 |  |

Cash at bank | 178,750 |  | - |  |

178,750 |  | 75,001 |  |

CREDITORS

Amounts falling due within one year | 6 | (171,880 | ) | - |  |

NET CURRENT ASSETS | 6,870 |  | 75,001 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 98,116 |  | 75,001 |  |

CAPITAL AND RESERVES

Called up share capital | 75,001 |  | 75,001 |  |

Retained earnings | 23,115 |  | - |  |

98,116 |  | 75,001 |  |

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 Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 July 2026 and were signed on its behalf by:

C D Greenhall - Director

STUART GRAHAM TECHNOLOGIES LIMITED (REGISTERED NUMBER: 04161455)

PREVIOUSLY KNOWN AS STUART GRAHAM LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Stuart Graham Technologies Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 04161455

| Registered office: | C/O TG Holdcroft Holdings Limited

| Leek Road

| Hanley

| Stoke on Trent

| Staffordshire

| ST1 6AT

| In September 2025, the company commenced trading. The principal activity of the company is currently that of the development and maintenance of bespoke web portals and applications.

| CHANGE OF NAME

| The company passed a resolution on 26 June 2025 changing its name from Stuart Graham Limited to Stuart Graham Technologies Limited.

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

| The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

| Key sources of estimation uncertainty

| Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. The key assumptions and other sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are as described below.

| As described in the accounting policies of the financial statements, depreciation of intangible fixed assets has been based on estimated useful lives and residual values deemed appropriate by the directors. Estimated useful lives and residual lives are reviewed annually and revised as appropriate. Revisions take in to account actual asset lives and residual values as evidence by disposals during current and prior accounting periods.

| REVENUE RECOGNITION

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

STUART GRAHAM TECHNOLOGIES LIMITED (REGISTERED NUMBER: 04161455)

PREVIOUSLY KNOWN AS STUART GRAHAM LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Development costs are being amortised evenly over their estimated useful life of five years.

| FINANCIAL INSTRUMENTS

| Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

| Debt instruments are subsequently measured at amortised cost.

| Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

| For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

| Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

| Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

| Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 7 (2024 - 3 ) .

STUART GRAHAM TECHNOLOGIES LIMITED (REGISTERED NUMBER: 04161455)

PREVIOUSLY KNOWN AS STUART GRAHAM LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| Additions | 114,058 |  |

| At 31 December 2025 | 114,058 |  |

| AMORTISATION

| Charge for year | 22,812 |  |

| At 31 December 2025 | 22,812 |  |

| NET BOOK VALUE

| At 31 December 2025 | 91,246 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Amounts owed by group undertakings | - |  | 75,001 |  |

| Amounts owed by group undertakings are unsecured, interest free, and are repayable on demand.

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Amounts owed to group undertakings | 162,397 |  | - |  |

| VAT | 7,996 |  | - |  |

| Accruals and deferred income | 1,487 |  | - |  |

171,880 |  | - |  |

| Amounts owed to group undertakings are unsecured, interest free, and are repayable on demand.

7. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| MICHELLE COATES (Senior Statutory Auditor)

| for and on behalf of Sumer Auditco Limited

STUART GRAHAM TECHNOLOGIES LIMITED (REGISTERED NUMBER: 04161455)

PREVIOUSLY KNOWN AS STUART GRAHAM LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

8. | CONTINGENCIES

| The company is party to a cross guarantee (unlimited) dated 26 February 1997 between T G Holdcroft (Holdings)Limited, T G Holdcroft (Newcastle) Limited, Holdcroft Renault Limited, Hanley Realisations Limited, Holdcroft Honda Limited, Holdcroft North Staffs Limited, TMK Finance Limited, T G Holdcroft (Motors) Limited, Stuart Graham Technologied Limited, Holdcroft Properties Limited, HP2011 Limited, Holdcroft Nissan Limited, Holdcroft Hyundai Limited and ALM Garages Limited. The company is also party to an additional cross guarantee dated 15 November 2013 to include HP 2011 Limited. The total indebtedness to the bank at 31 December 2025 was £Nil (31 December 2024: £5,647,673).

| In addition the company has a fixed and floating charge debenture over the whole of its assets in favour of T G Holdcroft (Holdings) Limited

9. | EVENTS AFTER THE END OF THE REPORTING PERIOD

| There were no material events after the end of the reporting period up to the date of approval of the financial statements by the Board.

10. | ULTIMATE CONTROLLING PARTY

| The company regards Holdcroft Honda Limited, a company registered in England and Wales, as its immediate parent undertaking.

| The company regards T. G. Holdcroft (Holdings) Limited, a company registered in England and Wales, as its ultimate parent undertaking. The consolidated financial statements can be obtained from www.beta.companieshouse.gov.uk.

| There is no one ultimate controlling party.