REGISTERED NUMBER: 10335450 (England and Wales)

SRK GROUP LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page

Balance Sheet

1

Notes to the Financial Statements

3

Chartered Certified Accountants' Report

9

FIXED ASSETS

Intangible assets

4

19,425

35,475

Tangible assets

5

245,247

184,777

Investments

6

9,756

9,756

274,428

230,008

CURRENT ASSETS

Debtors

7

598,116

544,302

Cash at bank

14,132

2,932

612,248

547,234

CREDITORS

Amounts falling due within one year

8

149,487

135,221

NET CURRENT ASSETS

462,761

412,013

TOTAL ASSETS LESS CURRENT LIABILITIES

737,189

642,021

CREDITORS

Amounts falling due after more than one year

9

556,749

387,994

NET ASSETS

180,440

254,027

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

180,340

253,927

SHAREHOLDERS' FUNDS

180,440

254,027

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

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 15 September 2026 and were signed on its behalf by:

L S Sohal - Director

S Khangura - Director

1.	STATUTORY INFORMATION

SRK Group 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:

10335450

Registered office:

7-8 Portmill Lane

Hitchin

Hertfordshire

SG5 1DJ

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.

Preparation of consolidated financial statements

The financial statements contain information about SRK Group 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.

Critical accounting 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 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.

Turnover

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

Intangible assets

Franchise, being the amount paid in connection with the acquisition of each business, is being amortised evenly over is estimated useful life 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Short leasehold

-

10% on cost

Fixtures and fittings

-

10% on cost

Computer equipment

-

33% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

The directors are of the opinion it is appropriate to prepare the accounts on a going concern basis. The company has continued to meet its obligations since the balance sheet date and the directors' have agreed adequate facilities with the company bankers and appropriate payment terms with all major creditors. The directors' have also pledged their continued support for the foreseeable future.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Franchise

£

COST

At 1 October 2024

and 30 September 2025

150,500

AMORTISATION

At 1 October 2024

115,025

Amortisation for year

16,050

At 30 September 2025

131,075

NET BOOK VALUE

At 30 September 2025

19,425

At 30 September 2024

35,475

5.	TANGIBLE FIXED ASSETS

Fixtures

Short

and

Computer

leasehold

fittings

equipment

Totals

£

£

£

£

COST

At 1 October 2024

3,436

521,479

15,751

540,666

Additions

-

118,695

1,864

120,559

At 30 September 2025

3,436

640,174

17,615

661,225

DEPRECIATION

At 1 October 2024

2,492

339,654

13,743

355,889

Charge for year

344

58,782

963

60,089

At 30 September 2025

2,836

398,436

14,706

415,978

NET BOOK VALUE

At 30 September 2025

600

241,738

2,909

245,247

At 30 September 2024

944

181,825

2,008

184,777

Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:

Fixtures

and

fittings

£

COST

At 1 October 2024

and 30 September 2025

124,769

DEPRECIATION

At 1 October 2024

82,140

Charge for year

12,477

At 30 September 2025

94,617

NET BOOK VALUE

At 30 September 2025

30,152

At 30 September 2024

42,629

6.	FIXED ASSET INVESTMENTS

Shares in

group

undertaking

£

COST

At 1 October 2024

and 30 September 2025

9,756

NET BOOK VALUE

At 30 September 2025

9,756

At 30 September 2024

9,756

7.

DEBTORS

30.9.25

30.9.24

£

£

Amounts falling due within one year:

Other debtors

17,437

13,314

Amounts falling due after more than one year:

Amounts owed by group undertakings

369,789

322,333

Other debtors

210,890

208,655

580,679

530,988

Aggregate amounts

598,116

544,302

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans and overdrafts

18,621

8,380

Trade creditors

39,319

37,991

Taxation and social security

5,122

8,490

Other creditors

86,425

80,360

149,487

135,221

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans

81,688

29,664

Other creditors

475,061

358,330

556,749

387,994

10.	SECURED DEBTS

The following secured debts are included within creditors:

30.9.25

30.9.24

£

£

Bank loans

70,788

2,848

11.	RELATED PARTY DISCLOSURES

ACCA Land Limited

A company in which Mr L S Sohal is a director and indirect shareholder.

The amount owing from the related party is £204,655 (2024: £204,655).

There were no recharges in the year (2024: £100,000).

This loan is unsecured, there is no interest payable and there are no repayment terms.

York Group Limited

A company in which Mr L S Sohal is a director and indirect shareholder.

The amount due to the related party is £75,000 (2024: £75,000).

This loan is unsecured, there is no interest payable and there are no repayment terms.

Larentia Land Limited

A company in which Mr L S Sohal and Mr S Khangura are joint directors and indirect shareholders.

The amount due to the related party is £180,500 (2024: £146,000).

This loan is unsecured, there is no interest payable and there are no repayment terms.

Larentia Capital Limited

A company in which Mr S Khangura is a joint director and shareholder.

The amount due to the related party is £87,926 (2024: £5,926).

This loan is unsecured, there is no interest payable and there are no repayment terms.

Faustulus Limited

A company in which Mr S Khangura is a director.

Amount due from the related party at the balance sheet date is £4,000 (2024: £4,000l).

This loan is unsecured, there is no interest payable and there are no agreed repayment terms.

AAA Commercial Limited

A company in which Mr L S Sohal is a director and indirect shareholder.

The amount owing from the related party is £369,789 (2024: £322,333).

This loan is unsecured, there is no interest payable and there are no repayment terms.

ACCA Limited

A company in which Mr L S Sohal is a director and indirect shareholder.

The amount owing from the related party is £2,235.

There were recharges received from related party in the year totalling £2,235.

This loan is unsecured, there is no interest payable and there are no repayment terms.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of SRK Group Limited for the year ended 30 September 2025 which comprise the Profit and Loss Account, Balance Sheet, Statement of Changes in Equity 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of SRK Group Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of SRK Group Limited and state those matters that we have agreed to state to the Board of Directors of SRK Group Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that SRK 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 loss of SRK Group Limited. You consider that SRK 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 SRK 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.

Jones Hunt & Keelings

Chartered Certified Accountants and

Chartered Tax Advisers

7-8 Portmill Lane

Hitchin

Hertfordshire

SG5 1DJ

15 September 2026