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REGISTERED NUMBER: 01159902 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

K.A. DE COBAIN LIMITED

| K.A. DE COBAIN LIMITED (REGISTERED NUMBER: 01159902) |

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 |

| K.A. DE COBAIN LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 NOVEMBER 2025

| DIRECTORS: | P E DeCobain

| Mrs A DeCobain

| SECRETARY: | Mrs A DeCobain

| REGISTERED OFFICE: | 88-90 Boothferry Road

| Goole

| East Yorkshire

| DN14 6AE

| REGISTERED NUMBER: | 01159902 (England and Wales)

| K.A. DE COBAIN LIMITED (REGISTERED NUMBER: 01159902) |

BALANCE SHEET

30 NOVEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 1,472,452 |  | 1,472,452 |  |

Tangible assets | 5 | 268,334 |  | 279,457 |  |

1,740,786 |  | 1,751,909 |  |

CURRENT ASSETS

Stocks | 6 | 46,287 |  | 45,230 |  |

Debtors | 7 | 31,436 |  | 31,417 |  |

Cash at bank and in hand | 233,849 |  | 243,778 |  |

311,572 |  | 320,425 |  |

CREDITORS

Amounts falling due within one year | 8 | 34,618 |  | 38,745 |  |

NET CURRENT ASSETS | 276,954 |  | 281,680 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,017,740 |  | 2,033,589 |  |

PROVISIONS FOR LIABILITIES | 35,762 |  | 37,432 |  |

NET ASSETS | 1,981,978 |  | 1,996,157 |  |

CAPITAL AND RESERVES

Called up share capital | 3,000 |  | 3,000 |  |

Revaluation reserve | 9 | 16,034 |  | 16,034 |  |

Retained earnings | 1,962,944 |  | 1,977,123 |  |

SHAREHOLDERS' FUNDS | 1,981,978 |  | 1,996,157 |  |

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.

| K.A. DE COBAIN LIMITED (REGISTERED NUMBER: 01159902) |

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 21 August 2026 and were signed on its behalf by:

P E DeCobain - Director

| K.A. DE COBAIN LIMITED (REGISTERED NUMBER: 01159902) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

1. | STATUTORY INFORMATION

| K.a. De Cobain 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

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

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2008, is being amortised evenly over its estimated useful life of ten years.

| Goodwill represents the capitalisation of the intangible benefits of the customer rental asset base of the company which is being written off on a straight line basis over the period of 20 years subject to impairment reviews. The rental asset base of the company was capitalised in 2009.

| 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.

| Customer rental asset base

| The asset base of the company in respect of its rental customers is divided into two distinct elements. The intangible element of the asset base represents the intrinsic value of the customer asset base and the rental income that is derived from this asset base on an ongoing basis over a fixed period of 18 months. The customer rental asset base is reviewed on an annual basis and any adjustment is made through the statement of recognised losses and gains.

| The second element of the customer rental asset base is the physical stock of the assets held by the business. This is shown as a current asset within the stock on the balance and written off on a straight line basis over a period of 18 months.

| Tangible fixed assets

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

| Freehold property | - | 4% on cost

| Plant and machinery | - | 15% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| 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.

| K.A. DE COBAIN LIMITED (REGISTERED NUMBER: 01159902) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 NOVEMBER 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.

| 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 year was 8 (2024 - 8 ) .

4. | INTANGIBLE FIXED ASSETS

| Patents |

| and |

| Goodwill |  | licences |  | Totals

£ | £ | £ |

| COST

| At 1 December 2024

| and 30 November 2025 | 21,109 |  | 1,472,452 |  | 1,493,561 |  |

| AMORTISATION

| At 1 December 2024

| and 30 November 2025 | 21,109 |  | - |  | 21,109 |  |

| NET BOOK VALUE

| At 30 November 2025 | - |  | 1,472,452 |  | 1,472,452 |  |

| At 30 November 2024 | - |  | 1,472,452 |  | 1,472,452 |  |

| K.A. DE COBAIN LIMITED (REGISTERED NUMBER: 01159902) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 NOVEMBER 2025

5. | TANGIBLE FIXED ASSETS

| Freehold |  | Plant and |  | Motor |

| property |  | machinery |  | vehicles |  | Totals

£ | £ | £ | £ |

| COST OR VALUATION

| At 1 December 2024 | 116,667 |  | 676,683 |  | 129,837 |  | 923,187 |  |

| Additions | - |  | 13,574 |  | 18,578 |  | 32,152 |  |

| Disposals | - |  | - |  | (36,477 | ) | (36,477 | ) |

| At 30 November 2025 | 116,667 |  | 690,257 |  | 111,938 |  | 918,862 |  |

| DEPRECIATION

| At 1 December 2024 | 34,222 |  | 527,165 |  | 82,343 |  | 643,730 |  |

| Charge for year | 2,333 |  | 22,847 |  | 11,873 |  | 37,053 |  |

| Eliminated on disposal | - |  | - |  | (30,255 | ) | (30,255 | ) |

| At 30 November 2025 | 36,555 |  | 550,012 |  | 63,961 |  | 650,528 |  |

| NET BOOK VALUE

| At 30 November 2025 | 80,112 |  | 140,245 |  | 47,977 |  | 268,334 |  |

| At 30 November 2024 | 82,445 |  | 149,518 |  | 47,494 |  | 279,457 |  |

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

| Freehold |  | Plant and |  | Motor |

| property |  | machinery |  | vehicles |  | Totals

£ | £ | £ | £ |

| Valuation in 2009 | 48,101 |  | - |  | - |  | 48,101 |  |

| Valuation in 2012 | (32,067 | ) | - |  | - |  | (32,067 | ) |

| Cost | 100,633 |  | 690,257 |  | 111,938 |  | 902,828 |  |

116,667 |  | 690,257 |  | 111,938 |  | 918,862 |  |

6. | STOCKS

2025 | 2024 |

£ | £ |

| Stocks | 34,665 |  | 28,113 |  |

| Stock-rental assets | 11,622 |  | 17,117 |  |

46,287 |  | 45,230 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 28,044 |  | 27,961 |  |

| Prepayments | 3,392 |  | 3,456 |  |

31,436 |  | 31,417 |  |

| K.A. DE COBAIN LIMITED (REGISTERED NUMBER: 01159902) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 NOVEMBER 2025

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

2025 | 2024 |

£ | £ |

| Trade creditors | 10,339 |  | 12,550 |  |

| Tax | 1,816 |  | 1,243 |  |

| Social security and other taxes | 5,340 |  | 5,819 |  |

| VAT | 12,468 |  | 14,469 |  |

| Directors' current accounts | 603 |  | 38 |  |

| Accrued expenses | 4,052 |  | 4,626 |  |

34,618 |  | 38,745 |  |

9. | RESERVES

| Revaluation

| reserve

£ |

| At 1 December 2024

| and 30 November 2025 | 16,034 |  |

10. | RELATED PARTY DISCLOSURES

| During the course of the year the company transacted with the directors Mr P E DeCobain and Mrs A DeCobain by way of a joint directors loan account. The balance owing to the directors at the end of the year was £603. (2024 £38)

11. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party of the company is Mr P E DeCobain who owns the entire issued share capital and is the managing director of the company.