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REGISTERED NUMBER: 00702113 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH NOVEMBER 2025

FOR

H.CRABTREE LIMITED

H.CRABTREE LIMITED (REGISTERED NUMBER: 00702113)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH NOVEMBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

H.CRABTREE LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 30TH NOVEMBER 2025

| DIRECTORS: | W S Hall

| S R Hall

| G A Hall

| REGISTERED OFFICE: | Hyde Bank Rd

| New Mills

| High Peak

| SK22 4BP

| REGISTERED NUMBER: | 00702113 (England and Wales)

| ACCOUNTANTS: | Cresswells

| 12 Market Street

| Hebden Bridge

| West Yorkshire

| HX7 6AD

H.CRABTREE LIMITED (REGISTERED NUMBER: 00702113)

BALANCE SHEET

30TH NOVEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 450,000 |  | - |  |

Tangible assets | 5 | 2,913,892 |  | 1,724,234 |  |

Investments | 6 | 155,480 |  | 155,480 |  |

3,519,372 |  | 1,879,714 |  |

CURRENT ASSETS

Stocks | 93,121 |  | 52,428 |  |

Debtors | 7 | 2,687,121 |  | 2,795,060 |  |

Cash at bank and in hand | 860,793 |  | 831,696 |  |

3,641,035 |  | 3,679,184 |  |

CREDITORS

Amounts falling due within one year | 8 | 3,541,005 |  | 2,783,086 |  |

NET CURRENT ASSETS | 100,030 |  | 896,098 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 3,619,402 |  | 2,775,812 |  |

CREDITORS

Amounts falling due after more than one year | 9 | 800,660 |  | 238,493 |  |

NET ASSETS | 2,818,742 |  | 2,537,319 |  |

CAPITAL AND RESERVES

Called up share capital | 5,000 |  | 5,000 |  |

Share premium | 4,636 |  | 4,636 |  |

Retained earnings | 2,809,106 |  | 2,527,683 |  |

SHAREHOLDERS' FUNDS | 2,818,742 |  | 2,537,319 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th November 2025 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.

H.CRABTREE LIMITED (REGISTERED NUMBER: 00702113)

BALANCE SHEET - continued

30TH NOVEMBER 2025

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 13th August 2026 and were signed on its behalf by:

W S Hall - Director

H.CRABTREE LIMITED (REGISTERED NUMBER: 00702113)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH NOVEMBER 2025

1. | STATUTORY INFORMATION

| H.Crabtree 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 H.Crabtree 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 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 0, is being amortised evenly over its estimated useful life of nil 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.

| Freehold property | - | 2% on cost

| Plant and machinery | - | 25% on cost

| Motor vehicles | - | 25% on reducing balance

| Investments in subsidiaries

| Investments in subsidiaries are valued at cost less provision for impairment.

| Stocks

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

H.CRABTREE LIMITED (REGISTERED NUMBER: 00702113)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH NOVEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| Financial assets and liabilities are recognised with the company becomes party to the contractual provisions of the financial instrument. The company holds only basic financial instruments, which comprises cash and cash equivalents, trade and other debtors, trade and other creditors, and loans and borrowings. The company has chosen to apply the provisions of Section 11 Basic Financial Instruments in full.

| Financial assets - classified as basic financial instruments |

| Cash and cash equivalents - cash and cash equivalents include cash in hand and deposits held with the banks.

| Trade and other debtors - trade and other debtors are initially recognised at the transaction price, including any transaction costs, and are subsequently measured at amortised cost using the effective interest method, less any provisions for impairment. Amounts that are receivable within one year are measured at the undiscounted amount expected to be received, net of any impairment.

| Financial liabilities - classified as basic financial instruments |

| Trade and other creditors - trade and other creditors are initially measured at the transaction price, including any transaction costs, and subsequently measured at amortised cost using the effective interest method. amounts that are payable within one year are measured at the undiscounted amount expected to be payable.

| 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.

| 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.

| 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 53 (2024 - 49 ) .

H.CRABTREE LIMITED (REGISTERED NUMBER: 00702113)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH NOVEMBER 2025

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| Additions | 500,000 |  |

| At 30th November 2025 | 500,000 |  |

| AMORTISATION

| Amortisation for year | 50,000 |  |

| At 30th November 2025 | 50,000 |  |

| NET BOOK VALUE

| At 30th November 2025 | 450,000 |  |

5. | TANGIBLE FIXED ASSETS

| Freehold |  | Plant and |  | Motor |

| property |  | machinery |  | vehicles |  | Totals

£ | £ | £ | £ |

| COST

| At 1st December 2024 | 409,122 |  | 360,827 |  | 4,493,869 |  | 5,263,818 |  |

| Additions | - |  | 106,277 |  | 1,865,784 |  | 1,972,061 |  |

| Disposals | - |  | - |  | (27,805 | ) | (27,805 | ) |

| At 30th November 2025 | 409,122 |  | 467,104 |  | 6,331,848 |  | 7,208,074 |  |

| DEPRECIATION

| At 1st December 2024 | 24,236 |  | 319,908 |  | 3,195,440 |  | 3,539,584 |  |

| Charge for year | 4,247 |  | 41,983 |  | 723,933 |  | 770,163 |  |

| Eliminated on disposal | - |  | - |  | (15,565 | ) | (15,565 | ) |

| At 30th November 2025 | 28,483 |  | 361,891 |  | 3,903,808 |  | 4,294,182 |  |

| NET BOOK VALUE

| At 30th November 2025 | 380,639 |  | 105,213 |  | 2,428,040 |  | 2,913,892 |  |

| At 30th November 2024 | 384,886 |  | 40,919 |  | 1,298,429 |  | 1,724,234 |  |

6. | FIXED ASSET INVESTMENTS

| Shares in |

| group |  | Other |

| undertakings |  | investments |  | Totals

£ | £ | £ |

| COST

| At 1st December 2024

| and 30th November 2025 | 153,230 |  | 2,250 |  | 155,480 |  |

| NET BOOK VALUE

| At 30th November 2025 | 153,230 |  | 2,250 |  | 155,480 |  |

| At 30th November 2024 | 153,230 |  | 2,250 |  | 155,480 |  |

H.CRABTREE LIMITED (REGISTERED NUMBER: 00702113)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH NOVEMBER 2025

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

2025 | 2024 |

£ | £ |

| Trade debtors | 1,319,647 |  | 1,408,914 |  |

| Amounts owed by group undertakings | 1,086,467 |  | 1,086,467 |  |

| Other debtors | 5,527 |  | 5,831 |  |

| Deferred tax asset

| Accelerated capital allowances | 44,745 |  | 55,743 |  |

| Prepayments and accrued income | 230,735 |  | 238,105 |  |

2,687,121 |  | 2,795,060 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | - |  | 10,055 |  |

| Hire purchase contracts | 785,549 |  | 166,788 |  |

| Trade creditors | 569,968 |  | 855,085 |  |

| Amounts owed to group undertakings | 1,131,667 |  | 1,131,560 |  |

| Tax | - |  | 16,024 |  |

| Social security and other taxes | 56,904 |  | 56,219 |  |

| VAT | 211,845 |  | 206,751 |  |

| Other creditors | 410,895 |  | 41,099 |  |

| Accrued expenses | 374,177 |  | 299,505 |  |

3,541,005 |  | 2,783,086 |  |

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

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 800,660 |  | 238,493 |  |

10. | FINANCIAL INSTRUMENTS

|  | 2018 |  | 2017 |  |

| £ |  | £ |  |

| Cash and cash equivalents |  | 214,470 |  | 194,229 |  |

| Financial assets held at amortised cost |  | 1,952,424 |  | 862,328 |  |

|  | 2,166,894 |  | 1,056,557 |  |

|  | 2018 |  | 2017 |  |

|  | £ |  | £ |  |

| Financial liabilities held at amortised cost |  | 1,467,272 |  | 740,561 |  |

|  | 1,467,272 |  | 740,561 |  |

| Financial assets held at amortised cost comprise trade debtors and amounts owed by group undertakings.

| Financial liabilities held at amortised cost comprise of trade creditors, amounts owed to group undertakings and other creditors.

H.CRABTREE LIMITED (REGISTERED NUMBER: 00702113)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH NOVEMBER 2025

11. | PENSION COMMITMENTS

| The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £50,900 (2024 - £63,290). Contributions totalling £1,071 (2024 - £3,385) were payable to the fund at the balance sheet date and are included in creditors.