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REGISTERED NUMBER: 16092829 (England and Wales)

| Unaudited Financial Statements |

| for the Period |

| 22 November 2024 to 31 March 2026 |

| for |

| Parwel Investments Limited |

| Parwel Investments Limited (Registered number: 16092829) |

Contents of the Financial Statements

for the Period 22 November 2024 to 31 March 2026

Page |

| Balance Sheet | 1 |

| Notes to the Financial Statements | 3 |

| Parwel Investments Limited (Registered number: 16092829) |

Balance Sheet

31 March 2026

| Notes | £ | £ |

| FIXED ASSETS

| Intangible assets | 4 | 3,000 |  |

| Tangible assets | 5 | 15,000 |  |

| Investments | 6 | 179,042 |  |

197,042 |  |

| CURRENT ASSETS

| Cash at bank | 14,016 |  |  |

| CREDITORS

| Amounts falling due within one year | 7 | 112,789 |  |

| NET CURRENT LIABILITIES | (98,773 | ) |

| TOTAL ASSETS LESS CURRENT LIABILITIES | 98,269 |  |

| CREDITORS

| Amounts falling due after more than one year | 8 | (87,703 | ) |

| PROVISIONS FOR LIABILITIES | (2,849 | ) |

| NET ASSETS | 7,717 |  |

| CAPITAL AND RESERVES

| Called up share capital | 10 | 100 |  |

| Retained earnings | 7,617 |  |

| SHAREHOLDERS' FUNDS | 7,717 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2026.

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

| Parwel Investments Limited (Registered number: 16092829) |

Balance Sheet - 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 17 August 2026 and were signed on its behalf by:

D C Welsher - Director

S R Parr - Director

| Parwel Investments Limited (Registered number: 16092829) |

Notes to the Financial Statements

for the Period 22 November 2024 to 31 March 2026

1. | STATUTORY INFORMATION

| Parwel Investments 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: | 16092829

| Registered office: | Morton House

| 12 Appleton Gate

| Newark

| Nottinghamshire

| NG24 1JY

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.

| The Director's have prepared the accounts on the going concern basis. At the year end the Company had net current liabilities of £98,773.

| 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.

| Goodwill is amortised on a straight-line basis over a period of 10 years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost less impairment.

| Financial instruments

| The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

| Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Comprehensive Income.

| For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the balance sheet date.

| Taxation

| Taxation for the period 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.

| Parwel Investments Limited (Registered number: 16092829) |

Notes to the Financial Statements - continued

for the Period 22 November 2024 to 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 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 period 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was NIL.

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| Additions | 3,000 |  |

| At 31 March 2026 | 3,000 |  |

| NET BOOK VALUE

| At 31 March 2026 | 3,000 |  |

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

£ |

| COST

| Additions | 27,000 |  |

| Impairments | (12,000 | ) |

| At 31 March 2026 | 15,000 |  |

| NET BOOK VALUE

| At 31 March 2026 | 15,000 |  |

6. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertaking

£ |

| COST

| Additions | 179,042 |  |

| At 31 March 2026 | 179,042 |  |

| NET BOOK VALUE

| At 31 March 2026 | 179,042 |  |

| Parwel Investments Limited (Registered number: 16092829) |

Notes to the Financial Statements - continued

for the Period 22 November 2024 to 31 March 2026

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

£ |

| Bank loans and overdrafts | 19,614 |  |

| Other creditors | 93,175 |  |

112,789 |  |

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

£ |

| Bank loans | 83,877 |  |

| Amounts owed to group undertakings | 3,826 |  |

87,703 |  |

9. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

£ |

| Within one year | 5,250 |  |

| Between one and five years | 36,750 |  |

42,000 |  |

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal

| value: | £ |

| 25 | A Ordinary | £1 | 25 |  |

| 25 | B Ordinary | £1 | 25 |  |

| 25 | C Ordinary | £1 | 25 |  |

| 25 | D Ordinary | £1 | 25 |  |

100 |  |

11. | 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.