The directors present the strategic report for the year ended 31 December 2025.

During the financial year ended 31 December 2025, the group’s primary activity was trading across multiple business units, including its Import Wholesale Operations, Self-Storage Business, and machinery asset management via CSNBY Ltd (previously FlowChemUK Ltd).

The group achieved a 13.8% increase in turnover to £10,946,557 (2024: £9,616,376), driving gross profit up to £3,535,689 (2024: £3,342,413). Despite this top-line expansion, rising administrative expenses of £3,208,685 (2024: £2,790,771) led to an operating loss of £359,754 (2024: £265,974). After factoring in net finance costs, the group recorded a loss for the financial year of £342,838 (2024: £312,242).

To address the persistent operating losses and heavy debt servicing burdens visible in the 2025 results, the directors executed a comprehensive structural overhaul subsequent to the reporting date. In mid-2026, the company successfully completed three distinct asset and business disposals to unlock capital:

• Import Wholesale Operations: Divested on 1 July 2026 for £1,250,000 cash, yielding an estimated disposal profit of £250,000.

• Self-Storage Business: Divested on 19 June 2026 for £650,000 cash, with an estimated £90,000 loss on disposal.

• CSNBY Ltd (previously FlowChemUK Ltd) machinery assets: Divested on 1 July 2026 for initial cash proceeds of £1,303,940 (matching net book value), with up to £1,000,000 in further deferred consideration contingent upon future EBITDA targets.

The collective upfront cash proceeds of £3,203,940 have been allocated by the group to eliminate outstanding liabilities. Following these transactions, these specific divisional operations ceased trading.

Following the total divestment of its historical trading divisions, the group’s forward-looking operations will be completely sustained through its remaining subsidiary, My Own Space Holdings Ltd ("MOSH"). The strategy moving forward is to focus all managerial and administrative resources on stabilising and scaling this remaining entity, while operating with a significantly leaner, debt-free corporate structure once winding-down collections are finalised.

Moving forward, the risk profile of the group has fundamentally changed from operational over-extension to structural and winding-down concentration. The key risks are identified below:

• Operational concentration risk: Instead of having multiple underperforming businesses the group is focused on MOSH operating in self-storage and so is now reliant on one trade

• Profitability and cash dependency: MOSH's profitability has improved over the last couple of years since it was setup and is now profitable, however its independent cash flows may be insufficient to cover centralised group overheads.

• Contingent consideration volatility: The realization of the £1,000,000 deferred consideration from the machinery asset sale is entirely dependent on the future EBITDA performance of Kemetyl UK Ltd, introducing macroeconomic and third-party performance risks.

• Collection and debt extinguishment timeline risk: While the asset sales clear the asset finance and the other finance debts in full. The outstanding receivables will need to be collected to clear the invoice finance facility.

The directors have thoroughly evaluated the group's financial trajectory. While the 2025 accounts show an accumulated loss of £308,528, the subsequent injection of over £3.2 million in cash fundamentally alters the group's balance sheet health.

Taking into account the imminent clearance of the invoice finance facilities via sales ledger collections through Q3, the ongoing trading of MOSH, and the cash in the business ensures essential group overheads are covered for at least 12 months from the date of approval, the directors have a reasonable expectation that the group has adequate resources to continue operating. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

The group's key financial and other performance indicators during the year were as follows:

On behalf of the directors

The directors present their annual report consisting of the directors' report ("Directors' Report") and the financial statements (being the group profit and loss account, the group statement of comprehensive income, the group balance sheet, the company balance sheet, the group statement of changes in equity, the company statement of changes in equity, the group statement of cash flows and notes to the financial statements) ("Annual Report").

The group's principal activities were the wholesale of gardening, catering and other seasonal products, the provision of self-storage facilities and machinery asset management until the point of their divestment as noted in the Strategic Report.

The group results for the year are set out on page 9.

Ordinary dividends were paid amounting to £nil (2024: £650,000). The directors do not recommend payment of a further dividend.

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

In accordance with the company's articles, a resolution proposing that UHY Hacker Young be reappointed as auditor of the group will be put at a general meeting.

The directors are responsible for preparing the Annual Report in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. The directors have elected to prepare financial statements in accordance with UK generally accepted accounting practice (UK accounting standards and applicable law). Under company law, the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs and profit and loss of the group and company for the relevant period. In preparing these financial statements, the directors are required to:

• select suitable accounting policies and then apply them consistently;

• make judgements and accounting estimates that are reasonable and prudent;

• state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the group and company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the group and the company transactions and disclose with reasonable accuracy at any time the financial position of the group and company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the group and company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

So far as each person who was a director at the date of approving this directors' report is aware, there is no relevant audit information of which the auditor of the group and the company is unaware. Additionally, directors individually have taken all the necessary steps that they ought to have taken as directors in order to make themselves aware of all relevant audit information and to establish that the auditor of the group and of the company is aware of that information.

This report has been prepared in accordance with the provisions applicable to companies entitled to the medium-sized companies exemption.

We have audited the financial statements of Bonnington Plastics Limited (the 'parent company') and its subsidiaries (the 'group') for the year ended 31 December 2025 which comprise the group profit and loss account, the group statement of comprehensive income, the group balance sheet, the company balance sheet, the group statement of changes in equity, the company statement of changes in equity, the group statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

• give a true and fair view of the state of the group's and the parent company's affairs as at 31 December 2025 and of the group's loss for the year then ended;

• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

• have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the group and parent company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group's and parent company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

• The information given in the strategic report and the directors' report for the financial year for which the financial statements are prepared is consistent with the financial statements; and

• The strategic report and the directors' report have been prepared in accordance with applicable legal requirements.

In the light of the knowledge and understanding of the group and the parent company and their environment obtained in the course of the audit, we have not identified material misstatements in the strategic report or the directors' report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

• adequate accounting records have not been kept by the parent company, or returns adequate for our audit have not been received from branches not visited by us; or

• the parent company financial statements are not in agreement with the accounting records and returns; or

• certain disclosures of directors' remuneration specified by law are not made; or

• we have not received all the information and explanations we require for our audit.

As explained more fully in the directors' responsibilities statement, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the directors are responsible for assessing the parent company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the parent company or to cease operations, or have no realistic alternative but to do so.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

Based on our understanding of the company and the industry in which it operates we assessed the risks of the company acting contrary to complying with laws and regulations, including fraud, and we considered the extent to which non-compliance might have a material effect on the financial statements. We also considered those laws and regulations that have a direct impact on the preparation of the financial statements, such as the Companies Act 2006. We evaluated management's opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls), and determined that the principal risks were related to inflated revenue and profit.

Audit procedures performed included:

• review of the financial statement disclosures to underlying supporting documentation;

• enquiries of management;

• testing of journals;

• evaluating whether there was evidence of bias by the directors that represented a risk of material

• misstatement due to fraud; and

• review of the supporting documentation regarding the post balance sheet events disclosed within the financial statements.

There are inherent limitations in the audit procedures described above and the further removed noncompliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the parent company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the parent company’s members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the parent company and the parent company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

These financial statements have been prepared in accordance with the provisions relating to medium-sized groups.

As permitted by s408 Companies Act 2006, the company has not presented its own profit and loss account and related notes. The company’s loss for the year was £137,496 (2024: £26,422).

These financial statements have been prepared in accordance with the provisions relating to medium-sized companies.

The company is a private limited company domiciled and incorporated in England and Wales. The registered office is Block B, Mark Street Industrial Estate, Sandiacre, Nottingham, NG10 5AD.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the group and the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of financial instruments at fair value. The principal accounting policies adopted are set out below.

The group financial statements incorporate those of the company and all of its subsidiaries (i.e. entities that the group controls through its power to govern the financial and operating policies so as to obtain economic benefits). Subsidiaries acquired during the year are consolidated using the purchase method. Their results are incorporated from the date that control passes.

The group financial statements are made up to 31 December 2025. Where necessary, adjustments are made to the financial statements of subsidiaries to bring the accounting policies used into line with those used by other members of the group.

In the group financial statements all transactions, balances and unrealised gains on transactions between group companies are eliminated on consolidation. Unrealised losses are also eliminated unless the transaction provides evidence of an impairment of the asset transferred.

The group profit and loss account and group statement of cash flows include the results and cash flows of My Own Space Holdings Ltd, Wido Limited, Big Fish Ningbo Trading Co. and Big Fish Hong Kong Trading Limited for the year to 31 December 2025.

At the time of approving the financial statements the directors are not aware of any likely events, conditions or business risks that may cast significant doubt on the company's ability to continue as a going concern during the period of 12 months from the signing of the company's balance sheet. Thus, the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover is recognised at the fair value of the consideration received or receivable for goods provided in the normal course of business and is shown net of VAT and other sales related taxes.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods).

Revenue from our self-storage business is recognised on a straight-line basis over the period in which the storage space is made available to the customer.

Intangible assets are initially recognised at cost and are subsequently measured at cost, net of any accumulated amortisation and impairment losses.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following basis:

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset and is recognised in the group profit and loss account.

In the company financial statements, investments in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses.

A subsidiary is an entity controlled by the group. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

At each reporting period end date, the group reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss.

Stock is stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, overheads that have been incurred in bringing the stock to its present location and condition, such as carriage.

Stock held for distribution at no or nominal consideration is measured at the lower of replacement cost and cost, adjusted where applicable for any impairment.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stock over its estimated selling price less costs to complete and sell is recognised as an impairment loss in the group profit and loss account. Reversals of impairment losses are also recognised in the group profit and loss account.

Cash and cash equivalents include cash in hand and deposits held at call with banks.

The group and the company have both elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in both the group and company balance sheets when the group becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, and the net amounts presented in the financial statements when there is a legally 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.

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs. Financial assets classified as receivable within one year are not amortised.

Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.

Financial liabilities are classified according to the substance of the contractual arrangements entered into.

Basic financial liabilities, including creditors, bank loans and loans from group companies are initially recognised at transaction price. Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less.

Derivative financial instruments ("derivatives") are used to manage risks arising from changes in foreign currency exchange rates relating to the purchase of overseas sourced products. The group does not enter into derivatives for speculative purchases.

Changes in the fair value of derivatives used as a cash flow hedge are recognised in the group statement of comprehensive income and in the fair value hedging reserve in both the group and the company statements of changes in equity and subsequently transferred to the carrying amount of the hedged item. Realised gains or losses on the cash flow hedges are therefore recognised in the group profit and loss account in the same period as the hedged item. If the hedged transaction is no longer expected to occur the net cumulative profit or loss recognised in both the group and the company changes in equity is then transferred to the group profit and loss account.

The tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The group liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled, or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset if, and only if, there is a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the group is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the asset's fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in both the group and company balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to the group profit and loss account so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leased asset are consumed.

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions other than stock which is recorded at the foreign exchange forward contract rate. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation are included in the profit and loss account for the period.

In the application of the group’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities are as follows:

Stock is reviewed on an ongoing basis and a provision made where the directors are of the opinion that specific items are slow moving and the price requires discounting in order to clear the stock. As at the year end the directors have no material concerns over the recoverability of the group and company's stock balance.

The average monthly number of persons (including directors) employed by the group and company during the year was:

Their aggregate remuneration comprised:

The number of directors for whom retirement benefits are accruing under defined contribution schemes amounted to 3 (2024 - 3).

The key management personnel of both the group and the company are considered to be the directors.

The actual credit for the year can be reconciled to the expected credit for the year based on the profit or loss and the standard rate of tax as follows:

The net carrying value of tangible fixed assets includes the following in respect of assets held under finance leases or hire purchase contracts:

Details of the company's subsidiaries at 31 December 2025 are as follows:

Debt instruments includes cash at bank and in hand, trade debtors, deposits for inventory held by suppliers, amounts owed by group undertakings and other debtors.

Financial liabilities measured at amortised cost includes bank loans and overdrafts, invoice discounting facilities, trade creditors, amounts due to group undertakings, other creditors, accruals and other borrowings.

Included within stock is a stock provision of £83,143 (2024: £28,010).

Included within trade debtors is a group bad debt provision of £16,234 (2024: £7,356) and a company bad debt provision of £15,677 (2024: £6,957).

The deferred tax asset of £488,293 (2024: £175,290) falls due after more than one year.

The bank loans and overdraft of £803,144 (2024: £653,801) are secured by a debenture creating a fixed and floating charge over all of the assets of the company.

The invoice discounting facilities of £894,305 (2024: £478,906) are secured by a charge over the company's trade debtors.

The obligations under finance leases are secured upon the assets to which they relate.

The obligations under finance leases are secured upon the assets to which they relate.

Finance lease payments represent rentals payable by the group or the company for items of plant and machinery. Leases include purchase options at the end of the lease period, and no restrictions are placed on the use of the assets. All leases are on a fixed repayment basis and no arrangements have been entered into for contingent rental payments.

The following are the major deferred tax liabilities and assets recognised by the group and company, and movements thereon:

A defined contribution pension scheme is operated for all qualifying employees. The only obligation of the company with respect to the scheme is to make the specified contributions. At the year end there was pension contributions due of £2,370 (2024: £3,765).

This comprises the opening retained earnings, the profit or loss for the year and dividends paid as set out in both the group and the company statement of changes in equity.

This cash flow hedge reserve represents the movement in fair value of the hedging instruments that are recognised in the group statement of comprehensive income at each reporting date.

This reserve represents the foreign currency translation differences arising on group consolidation.

The group had contractual commitments at the year end of £337,467 (2024: £157,028).

At the reporting end date, the group and the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

Subsequent to the reporting date, the following events took place:

• Import Wholesale Operations: sold to a third party on 30 June 2026. The cash consideration for the sale was £1,250,000. The estimated profit on disposal was approximately £250,000.

• Self-Storage Business: sold to a third party on 19 June 2026. The cash consideration for the sale was £650,000, The estimated loss on disposal was £90,000.

• CSNBY Ltd (previously FlowChemUK Ltd) machinery assets: sold to a third party on 1 July 2026. The consideration for the sale was cash of £1,303,940 (matching net book value), with up to £1,000,000 in further deferred consideration contingent upon future EBITDA targets. The estimated profit/loss on disposal of the assets was £nil due to being sold at net book value.

The events noted above are non-adjusting post balance sheet events as the disposals relate to conditions arising after the reporting date, and the transactions will be reflected in the financial statements for the year ended 31 December 2026.

The non-trading balance owed by CSNBY Ltd (previously FlowChemUK Ltd) ("CSNBY") a company where two company directors had an indirect shareholding, at the balance sheet date was £nil (2024: £4,360) and is repayable on demand. The trading balance owed by CSNBY at the balance sheet date was £633,247 (2024: £85,292) and is repayable on demand. Stock supplied by the company to CSNBY during the year was £2,670,088 (2024: £1,237,258). Stock invoiced by CSNBY to the company during the year was £2,931,322 (2024: £1,978,576). Other costs and recharges paid by the company on behalf of CSNBY totalling £1,264,785 (2024: £456,963) were invoiced to CSNBY during the year.

During the period, the company incurred costs of £3,926 and recharged costs of £3,734 with Flow Chemicals Limited ("FCL"), a company under common control. At the period end, the company was owed £42,404 from FCL.

Transactions in relation to loans granted to directors with the company during the year are aggregated below:

The amounts owed from directors at the year end are included within other debtors (note 18).

The immediate and ultimate parent company is Goldfish Property Private Limited ("GPL") a company incorporated in Singapore.

GPL is controlled by M. G. Fisher ("MGF") by virtue of his 100% shareholding of the issued share capital.

The parent company of the smallest and largest group of undertakings for which group financial statements are drawn up and of which the company is a member is GPL.