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REGISTERED NUMBER: 10912056 (England and Wales)

Financial Statements for the Year Ended 31 December 2025

for

Seckford Holdings Ltd

Seckford Holdings Ltd (Registered number: 10912056)

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

Seckford Holdings Ltd

Company Information

for the Year Ended 31 December 2025

| DIRECTORS: | Mr M Chittenden

| Miss T Madge

| REGISTERED OFFICE: | Regency House

| 33 Wood Street

| Barnet

| Hertfordshire

| EN5 4BE

| REGISTERED NUMBER: | 10912056 (England and Wales)

| AUDITORS: | Cartwrights

| Chartered Accountants and Business Advisors

| Statutory Auditor

| Regency House

| 33 Wood Street

| Barnet

| Hertfordshire

| EN5 4BE

Seckford Holdings Ltd (Registered number: 10912056)

Balance Sheet

31 December 2025

| 31/12/25 | 31/12/24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 4 | 1,704,692 |  | 1,704,692 |  |

CURRENT ASSETS

Debtors | 5 | 1,596,312 |  | 1,738,755 |  |

Cash at bank and in hand | 180,091 |  | 59,111 |  |

1,776,403 |  | 1,797,866 |  |

CREDITORS

Amounts falling due within one year | 6 | 1,827,082 |  | 1,610,353 |  |

NET CURRENT (LIABILITIES)/ASSETS | (50,679 | ) | 187,513 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,654,013 |  | 1,892,205 |  |

CREDITORS

Amounts falling due after more than one year | 7 | 2,893,891 |  | 2,926,114 |  |

NET LIABILITIES | (1,239,878 | ) | (1,033,909 | ) |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Retained earnings | (1,239,880 | ) | (1,033,911 | ) |

(1,239,878 | ) | (1,033,909 | ) |

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 7 August 2026 and were signed on its behalf by:

Mr M Chittenden - Director

Seckford Holdings Ltd (Registered number: 10912056)

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Seckford Holdings Ltd 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.

| Preparation of consolidated financial statements

| The financial statements contain information about Seckford Holdings Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 400 of the Companies Act 2006 from the requirements to prepare consolidated financial statements as it and its subsidiary undertaking are included by full consolidation in the consolidated financial statements of its parent, , .

| Investments in subsidiaries

| Interests in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

| Financial instruments

| Financial assets

| Basic financial assets, including trade and other debtors and cash and bank balances are initially recognised at the transaction value.

| They are then subsequently carried at amortised cost using the effective interest rate method.

| At the end of each reporting period financial assets are assessed for impairment. If an impairment exists the impairment loss is recognised in the income statement.

| Financial assets are derecognised when:

| - the contractual right to cash flows from the asset are settled or expire,

| - substantially all the risk and rewards of the ownership of the asset are transferred to another party or

| - despite retaining some significant risks and rewards, control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset without additional restrictions.

| Financial liabilities

| Basic financial liabilities, including trade and other creditors are initially recognised at the transaction value.

| They are then subsequently carried at amortised cost using the effective interest rate method.

| Financial liabilities are derecognised when the liability is discharged, cancelled or expires.

| 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.

Seckford Holdings Ltd (Registered number: 10912056)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

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.

| Going concern

| These financial statements are prepared on the going concern basis. The directors have a reasonable expectation that the company will continue in operational existence for the forseeable future. The validity of this assumption depends on the continuing support of the company's directors, shareholders and other group companies. If the company were unable to continue in existence for the foreseeable future, adjustments would be necessary to reduce the balance sheet values of assets to to their recoverable amounts and to reclassify fixed assets as current assets.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

4. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertaking

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 1,704,692 |  |

| NET BOOK VALUE

| At 31 December 2025 | 1,704,692 |  |

| At 31 December 2024 | 1,704,692 |  |

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

| 31/12/25 |  | 31/12/24

£ | £ |

| Amounts owed by group undertakings | 1,529,849 |  | 1,646,849 |  |

| Other debtors | 66,463 |  | 91,906 |  |

1,596,312 |  | 1,738,755 |  |

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

| 31/12/25 |  | 31/12/24

£ | £ |

| Bank loans and overdrafts | 120,000 |  | 175,554 |  |

| Amounts owed to group undertakings | 1,656,383 |  | 1,377,383 |  |

| Other creditors | 50,699 |  | 57,416 |  |

1,827,082 |  | 1,610,353 |  |

Seckford Holdings Ltd (Registered number: 10912056)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

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

| 31/12/25 |  | 31/12/24

£ | £ |

| Bank loans | 2,893,891 |  | 2,926,114 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | - |  | 513,894 |  |

8. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31/12/25 |  | 31/12/24

£ | £ |

| Bank loans | 3,013,891 |  | 3,101,668 |  |

| Santander UK Plc holds a debenture dated 3 December 2018 over the company's assets.

| Bank loans comprises of two individual loans from Santander.

| Loan 1:

| Total amount of £4,000,000 received in 2018 and refinanced in 2024. The loan term is 36 months from the date of the refinanced date. Repayments are payable quarterly over the duration of the loan term.

| The loan is then subsequently measured using the amortised cost method, which uses the effective interest rate.

| Loan 2:

| Total amount of £1,000,000 received in 2021. The loan term is 6 years from the date of the first drawdown. Repayments are payable quarterly over the duration of the loan term.

| The loan is then subsequently measured using the amortised cost method, which uses the effective interest rate.

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

| The Report of the Auditors was unqualified.

| Eric McIntyre (Senior Statutory Auditor)

| for and on behalf of Cartwrights

10. | RELATED PARTY DISCLOSURES

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Included in other debtors is £45,980 (2024: £45,980) due from the Royal Hotel (Essex) Ltd, £2,000 (2024: £2,000) due from Seckford Properties Ltd and £20,000 (2024: £20,000) due from Sand Dunes (Essex) Ltd. Both companies are under the control of the director, M Chittenden.

| Other creditors include an amount of £23,516 (2024: £23,516) owed to Measured Media Ltd, a company control by M Chittenden.

11. | ULTIMATE CONTROLLING PARTY

| The company is a wholly owned subsidiary of Heritage Rocks Ltd, which is jointly owned by the directors.