REGISTERED NUMBER: 13198309 (England and Wales)

DEUCES HOLDINGS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Investments

4

1,507,500

1,507,500

CURRENT ASSETS

Debtors

5

877,507

172,086

Cash at bank

108,418

407,923

985,925

580,009

CREDITORS

Amounts falling due within one year

6

2,156,408

1,830,449

NET CURRENT LIABILITIES

(1,170,483

)

(1,250,440

)

TOTAL ASSETS LESS CURRENT LIABILITIES

337,017

257,060

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

336,917

256,960

SHAREHOLDERS' FUNDS

337,017

257,060

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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.

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 July 2026 and were signed on its behalf by:

Mr S J Graziano - Director

1.	STATUTORY INFORMATION

Deuces Holdings 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:

13198309

Registered office:

6 Norse Road

Elm Farm Industrial Estate

Bedford

United Kingdom

MK41 0QN

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Going concern

The directors have a reasonable expectation that the company will continue to operate for the foreseeable future and so these financial statements are prepared on the going concern basis.

Preparation of consolidated financial statements

The financial statements contain information about Deuces Holdings Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Related party exemption

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.

Significant judgements and estimates

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. In the Director's opinion, there are no significant judgements or key sources of estimation uncertainty.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Financial instruments

The company only enters into basic financial instruments 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 non-puttable 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 Profit and Loss Account.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertaking

£

COST

At 1 March 2025

and 28 February 2026

1,507,500

NET BOOK VALUE

At 28 February 2026

1,507,500

At 28 February 2025

1,507,500

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

877,507

172,086

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

1,500

-

Amounts owed to group undertakings

2,154,908

1,765,808

Other creditors

-

64,641

2,156,408

1,830,449

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 28 February 2026 and 28 February 2025:

2026

2025

£

£

Mr S J Graziano

Balance outstanding at start of year

(30,398

)

(81,574

)

Amounts advanced

78,361

77,176

Amounts repaid

(26,500

)

(26,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

21,463

(30,398

)

Mr N Graziano

Balance outstanding at start of year

(32,743

)

(73,348

)

Amounts advanced

78,469

78,305

Amounts repaid

(37,700

)

(37,700

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

8,026

(32,743

)

8.	RELATED PARTY DISCLOSURES

During the year, total dividends of £64,200 (2025 - £63,700) were paid to the directors .

At the balance sheet date, the directors owed the company £29,489 (2025 - £63,141 due from the company).

Graziano Holdings Limited

A company over which S J Graziano and N Graziano have significant influence.

Amount due from the related party at the balance sheet date: £458,018 (2025 - £171,521).