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REGISTERED NUMBER: 01579933 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 30 November 2025 |

| for |

| Atherton And Partners Limited |

| Atherton And Partners Limited (Registered number: 01579933) |

Contents of the Financial Statements

for the year ended 30 November 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Atherton And Partners Limited |

Company Information

for the year ended 30 November 2025

| DIRECTORS: | S J Naik

| Mrs D Naik

| P J Cooper

| SECRETARY: | S J Naik

| REGISTERED OFFICE: | Grange House

| 19-21 Grange Mount

| Birkenhead

| Wirral

| CH43 4XN

| REGISTERED NUMBER: | 01579933 (England and Wales)

| ACCOUNTANTS: | Clayton & Brewill

| Chartered Accountants

| Cawley House

| 149-155 Canal Street

| Nottingham

| Nottinghamshire

| NG1 7HR

| Atherton And Partners Limited (Registered number: 01579933) |

Balance Sheet

30 November 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Property, plant and equipment | 5 | 358,749 |  | 427,445 |  |

358,749 |  | 427,445 |  |

CURRENT ASSETS

Debtors | 6 | 6,169,086 |  | 3,956,526 |  |

Cash at bank | 564,383 |  | 863,667 |  |

6,733,469 |  | 4,820,193 |  |

CREDITORS

Amounts falling due within one year | 7 | 5,691,537 |  | 3,818,901 |  |

NET CURRENT ASSETS | 1,041,932 |  | 1,001,292 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,400,681 |  | 1,428,737 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (68,238 | ) | (152,052 | ) |

PROVISIONS FOR LIABILITIES | (3,708 | ) | (3,708 | ) |

NET ASSETS | 1,328,735 |  | 1,272,977 |  |

CAPITAL AND RESERVES

Called up share capital | 30,000 |  | 30,000 |  |

Revaluation reserve | 10 | 32,302 |  | 32,302 |  |

Capital redemption reserve | 3,000 |  | 3,000 |  |

Retained earnings | 1,263,433 |  | 1,207,675 |  |

SHAREHOLDERS' FUNDS | 1,328,735 |  | 1,272,977 |  |

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

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

| Atherton And Partners Limited (Registered number: 01579933) |

Balance Sheet - continued

30 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 18 August 2026 and were signed on its behalf by:

S J Naik - Director

| Atherton And Partners Limited (Registered number: 01579933) |

Notes to the Financial Statements

for the year ended 30 November 2025

1. | STATUTORY INFORMATION

| Atherton And Partners 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 as modified by the revaluation of certain assets.

| Turnover

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

| 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.

| Patents and licences are being amortised evenly over their estimated useful life of nil years.

| 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.

| Hire purchase and leasing commitments

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 50 (2024 - 46 ) .

| Atherton And Partners Limited (Registered number: 01579933) |

Notes to the Financial Statements - continued

for the year ended 30 November 2025

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| At 1 December 2024

| and 30 November 2025 | 12,689 |  |

| AMORTISATION

| At 1 December 2024

| and 30 November 2025 | 12,689 |  |

| NET BOOK VALUE

| At 30 November 2025 | - |  |

| At 30 November 2024 | - |  |

5. | PROPERTY, PLANT AND EQUIPMENT

| Improvements |

| Freehold |  | to |  | Plant and

| property |  | property |  | machinery

£ | £ | £ |

| COST OR VALUATION

| At 1 December 2024 | 210,000 |  | 27,811 |  | 72,901 |  |

| Additions | - |  | - |  | - |  |

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

| At 30 November 2025 | 210,000 |  | 27,811 |  | 72,901 |  |

| DEPRECIATION

| At 1 December 2024 | - |  | 14,210 |  | 66,284 |  |

| Charge for year | - |  | 5,562 |  | 993 |  |

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

| At 30 November 2025 | - |  | 19,772 |  | 67,277 |  |

| NET BOOK VALUE

| At 30 November 2025 | 210,000 |  | 8,039 |  | 5,624 |  |

| At 30 November 2024 | 210,000 |  | 13,601 |  | 6,617 |  |

| Atherton And Partners Limited (Registered number: 01579933) |

Notes to the Financial Statements - continued

for the year ended 30 November 2025

5. | PROPERTY, PLANT AND EQUIPMENT - continued

| Fixtures |

| and |  | Motor |  | Computer |

| fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST OR VALUATION

| At 1 December 2024 | 76,247 |  | 247,198 |  | 53,956 |  | 688,113 |  |

| Additions | - |  | - |  | 1,327 |  | 1,327 |  |

| Disposals | - |  | (17,495 | ) | - |  | (17,495 | ) |

| At 30 November 2025 | 76,247 |  | 229,703 |  | 55,283 |  | 671,945 |  |

| DEPRECIATION

| At 1 December 2024 | 63,573 |  | 90,458 |  | 26,143 |  | 260,668 |  |

| Charge for year | 1,901 |  | 47,026 |  | 7,358 |  | 62,840 |  |

| Eliminated on disposal | - |  | (10,312 | ) | - |  | (10,312 | ) |

| At 30 November 2025 | 65,474 |  | 127,172 |  | 33,501 |  | 313,196 |  |

| NET BOOK VALUE

| At 30 November 2025 | 10,773 |  | 102,531 |  | 21,782 |  | 358,749 |  |

| At 30 November 2024 | 12,674 |  | 156,740 |  | 27,813 |  | 427,445 |  |

| Cost or valuation at 30 November 2025 is represented by:

| Improvements |

| Freehold |  | to |  | Plant and

| property |  | property |  | machinery

£ | £ | £ |

| Valuation in 2019 | 42,504 |  | - |  | - |  |

| Valuation in 2021 | - |  | - |  | 670 |  |

| Valuation in 2022 | - |  | 23,669 |  | 3,125 |  |

| Valuation in 2023 | 25,000 |  | 4,142 |  | 421 |  |

| Valuation in 2024 | - |  | - |  | 1,000 |  |

| Cost | 142,496 |  | - |  | 67,685 |  |

210,000 |  | 27,811 |  | 72,901 |  |

| Fixtures |

| and |  | Motor |  | Computer |

| fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| Valuation in 2019 | - |  | 44,597 |  | - |  | 87,101 |  |

| Valuation in 2020 | - |  | 12,980 |  | - |  | 12,980 |  |

| Valuation in 2021 | - |  | - |  | 1,402 |  | 2,072 |  |

| Valuation in 2022 | 12,992 |  | 75,500 |  | 6,688 |  | 121,974 |  |

| Valuation in 2023 | 2,157 |  | 38,395 |  | 9,129 |  | 79,244 |  |

| Valuation in 2024 | 924 |  | 58,231 |  | 20,109 |  | 80,264 |  |

| Valuation in 2025 | - |  | - |  | 1,327 |  | 1,327 |  |

| Cost | 60,174 |  | - |  | 16,628 |  | 286,983 |  |

76,247 |  | 229,703 |  | 55,283 |  | 671,945 |  |

| Atherton And Partners Limited (Registered number: 01579933) |

Notes to the Financial Statements - continued

for the year ended 30 November 2025

5. | PROPERTY, PLANT AND EQUIPMENT - continued

| If Land and buildings had not been revalued they would have been included at the following historical cost:

2025 | 2024 |

£ | £ |

| Cost | 142,496 |  | 142,496 |  |

| Value of land in freehold land and buildings | 210,000 |  | 210,000 |  |

| Land and buildings were valued on Open market basis on 30 November 2023 by the Directors .

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

2025 | 2024 |

£ | £ |

| Trade debtors | 4,688,978 |  | 2,823,665 |  |

| Amounts owed by group undertakings | 872,999 |  | 872,999 |  |

| Other debtors | 607,109 |  | 259,862 |  |

6,169,086 |  | 3,956,526 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 1,158,395 |  | 818,914 |  |

| Hire purchase contracts | 43,236 |  | 46,733 |  |

| Trade creditors | 2,995,241 |  | 1,607,099 |  |

| Taxation and social security | 272,057 |  | 235,218 |  |

| Other creditors | 1,222,608 |  | 1,110,937 |  |

5,691,537 |  | 3,818,901 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans | - |  | 30,368 |  |

| Hire purchase contracts | 68,238 |  | 121,684 |  |

68,238 |  | 152,052 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 57,361 |  | 98,833 |  |

| Hire purchase contracts | 111,474 |  | 168,417 |  |

168,835 |  | 267,250 |  |

| Atherton And Partners Limited (Registered number: 01579933) |

Notes to the Financial Statements - continued

for the year ended 30 November 2025

10. | RESERVES

| Revaluation

| reserve

£ |

| At 1 December 2024

| and 30 November 2025 | 32,302 |  |

11. | ULTIMATE CONTROLLING PARTY

| The controlling party is Intrinsic 360 Group Ltd.