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COMPANY REGISTRATION NUMBER: 00955600

Primesite Group Limited

Filleted Unaudited Financial Statements

31 December 2025

Primesite Group Limited

Financial Statements

Year ended 31 December 2025

Contents | Pages

Officers and professional advisers | 1

Chartered accountant's report to the board of directors on the preparation of the unaudited statutory financial statements | 2

Statement of financial position | 3 to 4

Notes to the financial statements | 5 to 10

Primesite Group Limited

Officers and Professional Advisers

The board of directors | Mr D E Hinchliffe
| Mr D S Hinchliffe
| Mr M J Nelson

Company secretary | Mr M J Nelson

Registered office | Omega Court
| 360 Cemetery Road
| Sheffield
| South Yorkshire
| S11 8FT

Accountants | Hebblethwaites
| Chartered accountants
| 2 Westbrook Court
| Sharrow Vale Road
| Sheffield
| S11 8YZ

Primesite Group Limited

Chartered Accountant's Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of Primesite Group Limited

Year ended 31 December 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Primesite Group Limited for the year ended 31 December 2025, which comprise the statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/membership/regulations-standards-and-guidance. This report is made solely to the Board of Directors of Primesite Group Limited, as a body. Our work has been undertaken solely to prepare for your approval the financial statements of Primesite Group Limited and state those matters that we have agreed to state to you, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF as detailed at www.icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Primesite Group Limited and its Board of Directors, as a body, for our work or for this report.
It is your duty to ensure that Primesite Group Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Primesite Group Limited. You consider that Primesite Group Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the financial statements of Primesite Group Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Hebblethwaites Chartered accountants
2 Westbrook Court Sharrow Vale Road Sheffield S11 8YZ
19 August 2026

Primesite Group Limited

Statement of Financial Position

31 December 2025

| 2025 | 2024
Note | £ | £

Fixed assets

Tangible assets | 5 | 187,311 | 214,687
Investments | 6 | 459,162 | 459,162
| --------- | ---------
| 646,473 | 673,849

Current assets

Stocks | 8,341,657 | 7,692,739
Debtors | 7 | 783,225 | 1,302,443
Cash at bank and in hand | 101,317 | 452,193
| ------------ | ------------
| 9,226,199 | 9,447,375

Creditors: amounts falling due within one year | 8 | 1,126,907 | 1,428,564
| ------------ | ------------
Net current assets | 8,099,292 | 8,018,811
| ------------ | ------------
Total assets less current liabilities | 8,745,765 | 8,692,660

Provisions | 18,297 | 23,061
| ------------ | ------------
Net assets | 8,727,468 | 8,669,599
| ------------ | ------------

Primesite Group Limited

Statement of Financial Position (continued)

31 December 2025

| 2025 | 2024
Note | £ | £

Capital and reserves

Called up share capital | 82,314 | 82,314
Share premium account | 136,367 | 136,367
Capital redemption reserve | 3,450 | 3,450
Profit and loss account | 8,505,337 | 8,447,468
| ------------ | ------------
Shareholders funds | 8,727,468 | 8,669,599
| ------------ | ------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 19 August 2026 , and are signed on behalf of the board by:

Mr D E Hinchliffe
Director

Company registration number: 00955600

Primesite Group Limited

Notes to the Financial Statements

Year ended 31 December 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Omega Court, 360 Cemetery Road, Sheffield, South Yorkshire, S11 8FT.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Consolidation
The entity has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the entity and its subsidiary undertakings comprise a small group.
Judgements and key sources of estimation uncertainty
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. Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. In the opinion of management, there are no judgements or key sources of estimation uncertainty that have a significant impact on the financial statements, other than those highlighted below.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Operating leases
Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant and machinery | - | 20% reducing balance
| Fixtures and fittings | - | 20% reducing balance
| Motor vehicles | - | 20% reducing balance
| Equipment | - | 20% reducing balance

Freehold property is measured at cost.
Investments
Investments in subsidiaries are initially recorded at cost, and subsequently stated 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 the profit and loss account.
A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 5 (2024: 5 ).
5. Tangible assets

| Freehold property | Plant and machinery | Fixtures and fittings | Motor vehicles | Equipment | Total
| £ | £ | £ | £ | £ | £
Cost |  |  |  |  |  |
At 1 Jan 2025 | 76,210 | 54,906 | 665 | 170,815 | 4,205 | 306,801
Additions | – | – | – | – | 2,326 | 2,326
Disposals | – | ( 1,232) | ( 665) | – | ( 1,207) | ( 3,104)
| -------- | -------- | ---- | --------- | ------- | ---------
At 31 Dec 2025 | 76,210 | 53,674 | – | 170,815 | 5,324 | 306,023
| -------- | -------- | ---- | --------- | ------- | ---------
Depreciation |  |  |  |  |  |
At 1 Jan 2025 | – | 37,800 | 633 | 51,521 | 2,160 | 92,114
Charge for the year | – | 4,183 | – | 23,858 | 779 | 28,820
Disposals | – | ( 859) | ( 633) | – | ( 730) | ( 2,222)
| -------- | -------- | ---- | --------- | ------- | ---------
At 31 Dec 2025 | – | 41,124 | – | 75,379 | 2,209 | 118,712
| -------- | -------- | ---- | --------- | ------- | ---------
Carrying amount |  |  |  |  |  |
At 31 Dec 2025 | 76,210 | 12,550 | – | 95,436 | 3,115 | 187,311
| -------- | -------- | ---- | --------- | ------- | ---------
At 31 Dec 2024 | 76,210 | 17,106 | 32 | 119,294 | 2,045 | 214,687
| -------- | -------- | ---- | --------- | ------- | ---------

6. Investments

| Shares in group undertakings
| £
Cost |
At 1 January 2025 and 31 December 2025 | 459,162
| ---------
Impairment |
At 1 January 2025 and 31 December 2025 | –
| ---------

Carrying amount |
At 31 December 2025 | 459,162
| ---------
At 31 December 2024 | 459,162
| ---------

7. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 46,296 | 66,472
Amounts owed by group undertakings and undertakings in which the company has a participating interest | 711,326 | 818,306
Other debtors | 25,603 | 417,665
| --------- | ------------
| 783,225 | 1,302,443
| --------- | ------------

8. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | 8,306 | 248,460
Amounts owed to group undertakings and undertakings in which the company has a participating interest | 421,851 | 421,755
Corporation tax | 13,515 | 19,260
Social security and other taxes | 78,628 | 8,487
Other creditors | 604,607 | 730,602
| ------------ | ------------
| 1,126,907 | 1,428,564
| ------------ | ------------

9. Operating leases
The total future minimum lease payments under non-cancellable operating leases are as follows:

| 2025 | 2024
| £ | £
Later than 1 year and not later than 5 years | 8,950 | 8,950
| ------- | -------

10. Related party transactions
Included within debtors at the year end date are loan amounts owed to Primesite Group Limited by a subsidiary company, in the sum of £711,326 (2024: £818,306). The loan is not subject to any formal repayment terms and neither is any interest chargeable. Included within debtors at the year date are loan amounts owed to Primesite Group Limited by a related party, in the sum of £Nil (2024: £384,691). The parties are related by virtue of common control. The loan is not subject to any formal repayment terms and neither is any interest chargeable. Included within creditors at the year end date are loan amounts owed by Primesite Group Limited to a subsidiary company, in the sum of £421,751 (2024: £421,655). The loan is not subject to any formal repayment terms and neither is any interest chargeable. Included within creditors at the year end date are loan amounts owed by Primesite Group Limited to a subsidiary company, in the sum of £100 (2024: £100). The loan is not subject to any formal repayment terms and neither is any interest chargeable. Included within creditors at the year end date are loan amounts owed by Primesite Group Limited to a related party who is both a director and shareholder of the company, in the sum of £159,682 (2024: £284,534). The loan is not subject to any formal repayment terms and neither is any interest chargeable. Included within creditors at the year end date are loan amounts owed by Primesite Group Limited to a related party who is both a director and shareholder of the company, in the sum of £22,698 (2024: £15,162). The loan is not subject to any formal repayment terms and neither is any interest chargeable. Included within creditors at the year end date are loan amounts owed by Primesite Group Limited to a related party who is a shareholder of the company, in the sum of £328,257 (2024: £332,575). The loan is not subject to any formal repayment terms and neither is any interest chargeable.
11. Controlling party
The ultimate controlling party is Mr D E Hinchliffe .