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Registered number: 15917008 WINBORN INVESTMENTS HOLDINGS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 31 DECEMBER 2025
WINBORN INVESTMENTS HOLDINGS LIMITED REGISTERED NUMBER: 15917008 STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025
Note |  | £
Fixed assets |  |  |
Investments | 4 |  | 5,000,000
|  |  | 5,000,000
Current assets |  |  |
Debtors: amounts falling due within one year | 5 | 727 |
Net current assets |  |  | 727
Total assets less current liabilities |  |  | 5,000,727
Net assets |  |  | 5,000,727
Capital and reserves |  |  |
Called up share capital |  |  | 5,000,727
|  |  | 5,000,727
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the Statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 18 August 2026.
B Farsian
Director
The notes on pages 3 to 6 form part of these financial statements. Page 1
WINBORN INVESTMENTS HOLDINGS LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE PERIOD ENDED 31 DECEMBER 2025
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
Comprehensive income for the period |  |  |
Profit for the period | - | 500,503 | 500,503
Other comprehensive income for the period | - | - | -
Total comprehensive income for the period | - | 500,503 | 500,503
Contributions by and distributions to owners |  |  |
Dividends: Equity capital | - | (500,000) | (500,000)
Shares issued during the period | 26,000,727 | - | 26,000,727
Shares cancelled during the period | (21,000,000) | - | (21,000,000)
Distribution of subsidiaries under common control | - | (503) | (503)
Total transactions with owners | 5,000,727 | (500,503) | 4,500,224
At 31 December 2025 | 5,000,727 | - | 5,000,727
| The notes on pages 3 to 6 form part of these financial statements.
Page 2
WINBORN INVESTMENTS HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025
1. | General information
Winborn Investments Holdings Limited is a company limited by shares, incorporated in England and Wales. The address of the registered office is C/O Master Auto Glass 4 Cumberland Avenue, Park Royal, London, United Kingdom, NW10 7QL. The company is a holding company. The company was incorporated on 27 August 2024. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
The director notes that the company is trading adequately and has sufficient working capital and other finance available to continue trading for a period of not less than 12 months from the date of approval of these financial statements. As such, the director believes that there are no significant uncertainties in his assessment of whether the business is a going concern and therefore has prepared the accounts on a going concern basis.
| 2.3 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.4 | Disposal of subsidiary
Where the Company disposes of a subsidiary to an external party, the gain or loss on disposal is calculated as the difference between the fair value of consideration received and the carrying amount of the investment at the date of disposal. Any resulting gain or loss is recognised in Company's Statement of comprehensive income. Where a subsidiary is disposed under a group reorganisation the disposal is accounted for at its fair value and no gain or loss is recognised in the Statement of comprehensive income. The difference between the fair value and the carrying value of the net assets is recorded directly in equity and presented in Statement of changes in Equity.
| 2.5 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment. Page 3
WINBORN INVESTMENTS HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.6 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the period was 2.
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost |
| Additions | 26,000,503
| Disposals | (21,000,503)
| At 31 December 2025 | 5,000,000
| During the year, the Company acquired shares in Winborn Holdings Limited as part of a share-for-share exchange arrangement. Subsequently, Winborn Holdings Limited distributed its investments in Master Auto Glass Limited and The Windscreen Company Limited to the Company by way of a dividend in specie as part of a group reorganisation. Thereafter, as part of a demerger to Companies under common control, the Company's investments in Master Auto Glass Limited and The Windscreen Company Limited were transferred to MAG Holdco Limited and TWC Holdco Limited respectively by way of a capital reduction.
Page 4
WINBORN INVESTMENTS HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025
| Subsidiary undertakings
| The following were subsidiary undertakings of the Company:
| Name | Registered office | Class of shares | Holding
| Winborn Investments Limited * | Master Auto Glass, 4 Cumberland Avenue, Park Royal, London, NW10 7QL | Ordinary | 100%
| Palborn Overseas S.A. * | 4 Cumberland Avenue, Park Royal, London, NW10 7QL | Ordinary | 100%
| Auto Glass Middle East LLC * | Office No.047-1903, Bur Dubai, Dubai, United Arab Emirates | Ordinary | 51%
| Winborn Holdings Limited | Master Auto Glass, 4 Cumberland Avenue, Park Royal, London, NW10 7QL | Ordinary | 100%
| *Held indirectly through Winborn Holdings Limited. Winborn Holdings Limited also holds 26% interest in Sebring Works Limited, which is accounted for as an associate.
Page 5
WINBORN INVESTMENTS HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2025
5. | Debtors
|  |  |  |  | 2025
|  |  |  |  | £
| Called up share capital not paid | 727
|  | 727
6. | Related party transactions
| During the year, the Company transferred its investments in Master Auto Glass Limited and The Windscreen Company Limited to MAG Holdco Limited and TWC Holdco Limited respectively, both companies under common control, as part of a demerger and group reorganisation. The transfers were effected by way of a capital reduction and did not result in any change in the ultimate ownership or control of the relevant entities.
7. | Controlling party
There is no ultimate controlling party.
Page 6