REGISTERED NUMBER: 07853609 (England and Wales)

GROUP STRATEGIC REPORT,

REPORT OF THE DIRECTORS AND

AUDITED

CONSOLIDATED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

HOLMPATRICK LIMITED

Page

Company Information

1

Group Strategic Report

2

Report of the Directors

5

Report of the Independent Auditors

7

Consolidated Statement of Comprehensive Income

9

Consolidated Balance Sheet

10

Company Balance Sheet

11

Consolidated Statement of Changes in Equity

12

Company Statement of Changes in Equity

13

Consolidated Cash Flow Statement

14

Notes to the Consolidated Cash Flow Statement

15

Notes to the Consolidated Financial Statements

16

DIRECTORS:

Mr M Benyon

Mrs J A Ball

Mrs C J Hanwright

Mr I R Benyon

Mr P J Ledwith

Mr P S Benyon

REGISTERED OFFICE:

Holmpatrick

Lancots Lane

St Helens

Merseyside

WA9 3EX

REGISTERED NUMBER:

07853609 (England and Wales)

AUDITORS:

Livesey Spottiswood Ltd

Chartered Accountants and

Statutory Auditors

17 George Street

St Helens

Merseyside

WA10 1DB

BANKERS:

Lloyds TSB Plc

23A Hardshaw Street

St Helens

Merseyside

WA10 1RT

The directors present their strategic report of the company and the group for the year ended 31 December 2025.

Holmpatrick Ltd is a UK Holding company with 15 subsidiaries the majority of which are wholly owned. It owns several properties which are rented to group and non-group companies and holds many trade marks and the associated intellectual property.

In the healthcare sector, companies are Aidapt Bathrooms Ltd, Chiltern Invadex (UK) Ltd and W.Munro (Rehab) Ltd who are 100% owned and Aidapt BV and Aidapt SAS which are 75% owned.

In household products distribution are Electrovision Ltd and Premiair Appliances Ltd which are both 100% owned and Best For Buying Ltd which is 75% owned.

In building contracting is Holmpatrick Developments Ltd which is 85% owned.

Property holding companies are NJD Ltd and G Pennington Estates Ltd, both wholly owned.

The other subsidiaries are 100% owned but non trading.

REVIEW OF BUSINESS

The results for the year and the financial position of the group are included in the annexed financial statements.

The Directors consider both turnover and profit margins to be key indicators of the company's performance.

The consolidated results for the group saw an increase in turnover from £46,006,212 to £47,991,398, an increase of 4.3%. Profit before tax for the year has reduced from £6,023,071 to £5,593,291. The Directors consider these to be excellent results.

All properties within the group were fully rented, mainly on FRI Leases.

The main capital expenditure in the year was as follows.

Purchase of office/warehouse at Unit 3, Saxbone Centre, Aberdeen for £117,500. Occupied and leased to Group company W Munro (Rehab) Ltd.

Purchase of site at Britannia Mills, Mossley, Manchester for future development of houses at £1,109,224.

Further costs in construction of new warehouse at Lancots Lane, Sutton ,St.Helens for use by Aidapt Bathrooms Ltd at £730,857.

During the year Holmpatrick Ltd purchased 25 ordinary shares in Premiair Appliances Ltd from the director, Richard John Jeff Fox for £500,000.

Information regarding subsidiaries is as follows:

Aidapt Bathrooms Ltd supplies aids to daily living in the UK, Europe, Australia, New Zealand and RSA. These goods are sourced mainly from the UK and China or are manufactured in our group owned factory in Wales. Our customers are Health Authorities, Hospitals, Community Equipment Stores and Mobility shops both on line and from traditional premises. The company operates from 3 large distribution centres in St Helens, Cardiff and Rochester. Deliveries are via our large fleet of vehicles as well as via third party carriers. Sales in the year improved to £16,962,334 which is a 3.4% increase from the previous year. Gross profit increased by £35,303 despite a slight reduction in margin. Profit before tax in the year decreased from £2,436,015 to £2.289,831 due to an increase in overheads of £188,206. These results are considered excellent by the Directors.

Aidapt SAS is based in France and distributes aids to daily living and household goods throughout France. It made a profit before tax of £27,030 in 2025.These results are considered acceptable by the Directors.

Aidapt BV is based in Holland and distributes aids to daily living and other household goods in Holland and to a lesser extent in Germany. The company made a profit before tax of £42,499 in 2025 and this is considered acceptable by the Directors.

Chiltern Invadex (UK) Ltd manufactures and distributes medical equipment and daily living aids in the UK and overseas. It operates from a group owned factory in Banbury. Sales declined by £55,953 but due to an improvement in margin a small profit before tax of £13,200 was reported for the year and this was a significant improvement on the loss of £77,301 in 2024. The directors believe the company will break even in 2026.

W Munro (Rehab) Ltd distributes medical equipment and aids to daily living in Scotland. It operates from a group owned warehouse in Clydebank, Glasgow and saw sales increase by 2.4% to £4.339,688 from £4,237,030 in 2024. Profit before tax also increased from £174,680 in 2024 to £215,262 in 2025. These results are considered acceptable by the Directors.

Altai Europe Ltd is a non trading company and owns a property in France.

Electrovision Ltd distributes a range of household goods in the UK and operates from a group owned warehouse in St Helens. Turnover in the year decreased by 6.4% from £8,008,971 to £7,496,865. Margins also dropped and this with a small increase in overheads meant profit before tax decreased from £305,891 to a loss of £156,341. The company is experiencing difficult trading conditions and the Directors believe there will be a small loss in 2026.

Premiair Appliances Ltd distributes heating and cooling products in the UK and operates from a group owned warehouse in St Helens. Turnover in the year rose 9% from £1,371,728 to £1,499,277. Due to the rise in turnover profit before tax increased from £40,569 in 2024 to £62,269 in 2025. These results are considered acceptable by the Directors.

Best for Buying Ltd sells aids to daily living and household goods via the internet. Turnover has increased from £596,141 in 2024 to £1,112,160 in 2025. The company made a profit in 2024 of £17,297 but a loss of £5,661 in 2025. The company is operating in a very competitive environment and the Directors are also expecting a small loss in 2026.

G Pennington Estates Ltd is non trading.

NJD Ltd owns the Fishwicks Industrial Estate in St Helens which is fully rented on long term FRI leases as well as on short term licences. Rental income in the year was slightly down from £327,192 in 2024 to £301,216 in 2025. Profit before tax for the year is down form £282,961 in 2024 to £58,439 in 2025. The reduction in profit was largely due to a loss on revaluing the investment property and a large increase in property repairs and as such the Directors consider the results acceptable.

Holmpatrick Developments Ltd is a building contractor based in St Helens and builds low cost housing mainly in the midlands and north west of England. Turnover in the year increased from £14,885,088 in 2024 to £16,710,188 in 2025. Profit before tax reduced slightly from £2,160,563 in 2024 to £2,045,555 in 2025. These results were considered excellent by the Directors.

PRINCIPAL RISKS AND UNCERTAINTIES

As a large proportion of the goods sold by the group are manufactured in the far east, the lead times associated with these products can be a number of months. In order to mitigate this risk, the group hold sufficient stocks of these items to ensure that there is no delay in the supply to customers.

Other risks are foreign exchange movements and container freight rates which can be volatile and increasing building costs.

Minor risks include the current dominant market position of certain companies within the online marketplace, government red tape and delays by statutory authorities in areas such as planning. The directors do not believe anything can be economically done to mitigate these risks at present.

SECTION 172(1) STATEMENT

The directors have met their responsibilities under Section 172 of The Companies Act 2006 and are satisfied they have acted to promote the well-being of the group for its members and wider stakeholders.

Employees

Directors and senior managers are responsible for the interests of employees and have maintained standards through training, diversity, inclusion and following good health and safety practices.

Shareholders

Directors are committed to maximising returns in the long term for the shareholders whilst following ethical policies which do not detract from other stakeholders.

Suppliers

Directors are in regular contact with suppliers and look to agree the best supply contracts whilst maintaining good relations and the long term viability of suppliers. Payments to suppliers are timely and as per agreements.

Customers

We must offer value for money to our customers and treat them in an ethical manner so we can enhance the long-term reputation of the group.

Environment

We look to reduce our impact on the environment by reducing our carbon footprint and waste. We do this by being energy efficient in our operations and that our logistics are efficient. We recycle and produce very little waste. We contribute to the local economy by proper payment of rates and taxes and look to employ locally.

ON BEHALF OF THE BOARD:

Mr M Benyon - Director

21 September 2026

The directors present their report with the financial statements of the company and the group for the year ended 31 December 2025.

DIVIDENDS

The total distribution of dividends for the year ended 31 December 2025 will be £680,000 (2024 - £1,700,000).

EVENTS SINCE THE END OF THE YEAR

Information relating to events since the end of the year is given in the notes to the financial statements.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 January 2025 to the date of this report.

Mr M Benyon

Mrs J A Ball

Mrs C J Hanwright

Mr I R Benyon

Other changes in directors holding office are as follows:

Mr P J Ledwith - appointed 17 October 2025

Mr P S Benyon - appointed 17 October 2025

Mr R J J Fox ceased to be a director after 31 December 2025 but prior to the date of this report.

QUALIFYING THIRD PARTY INDEMNITY PROVISIONS

A qualifying third party indemnity provision as defined in section 234 of the Companies Act 2006, applicable to all of the company's directors was in place during the financial year and continues to be in force as at the date these financial statements were approved.

OVERSEAS BRANCHES

The group operates a number of branches outside the UK but within the European Economic Area through it's subsidiaries Aidapt BV and Aidapt SAS.

STREAMLINED ENERGY AND CARBON REPORTING

The table below represents Holmpatrick Group's energy use and associated greenhouse gas (GHG) emissions from electricity and fuel in the UK for the year ended 31 December 2025. The data covers all sites in the UK.

2025

2024

Energy Consumption (KWh)

KWh

KWh

Electricity

588,882

598,794

Gas

664,403

803,936

Transport

2,604,973

2,741,726

Total energy consumption (KWh)

3,858,258

4,144,456

Emission type (tCO2e)

Tonnes CO2

Tonnes CO2

Combustion of gas (Scope 1)

123

151

Combustion of fuel for transport (Scope 1)

691

734

Purchase of electricity (Scope 2)

70

98

Total emissions (tC02e)

884

983

Intensity ratio (tCO2 per £1,000 of turnover)

0.0184

0.0214

Holmpatrick Ltd SECR statement for the UK has been prepared within the requirements of the Streamlined Energy and Carbon Reporting regulations. The company has followed the 2019 Government Environmental Reporting Guidelines and the relevant areas of the Greenhouse Gas (GHG) Protocol. The methodology is a mixture of the Location and Market Based methods.

STATEMENT OF DIRECTORS' RESPONSIBILITIES

The directors are responsible for preparing the Group Strategic Report, the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom 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 of the company and the group and of the profit or loss of the group for that 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 accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;

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

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's and the group's transactions and disclose with reasonable accuracy at any time the financial position of the company and the group 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 company and the group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the group's auditors are unaware, and each director has taken all the steps that he or she ought to have taken as a director in order to make himself or herself aware of any relevant audit information and to establish that the group's auditors are aware of that information.

ON BEHALF OF THE BOARD:

Mr M Benyon - Director

21 September 2026

Opinion

We have audited the financial statements of Holmpatrick Limited (the 'parent company') and its subsidiaries (the 'group') for the year ended 31 December 2025 which comprise the Consolidated Statement of Comprehensive Income, Consolidated Balance Sheet, Company Balance Sheet, Consolidated Statement of Changes in Equity, Company Statement of Changes in Equity, Consolidated Cash Flow Statement and Notes to the Consolidated Cash Flow Statement, Notes to the Financial Statements, including a summary of 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 of the parent company affairs as at 31 December 2025 and of the group's profit 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 Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the group 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 the 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 directors are responsible for the other information. The other information comprises the information in the Group Strategic Report and the Report of the Directors, but does not include the financial statements and our Report of the Auditors thereon.

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.

In connection with our audit of the financial statements, 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 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 the audit:

-	the information given in the Group Strategic Report and the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and

-	the Group Strategic Report and the Report of the Directors have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the group and the parent company and its environment obtained in the course of the audit, we have not identified material misstatements in the Group Strategic Report or the Report of the Directors.

We have nothing to report in respect of the following matters where 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.

Responsibilities of directors

As explained more fully in the Statement of Directors' Responsibilities set out on page six, 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 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 group's and 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 group or the parent company or to cease operations, or have no realistic alternative but to do so.

Auditors' responsibilities for the audit of the financial statements

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 a Report of the Auditors 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 planned and performed to detect irregularities, including fraud is detailed below. However, the primary responsibility for the prevention and detection of fraud rests with both those charged with governance of the entity and management.

Our approach was as follows:

- Discussions with management and those involved in the financial reporting process including consideration of known or suspected instances of non-compliance with laws and regulations central to the company's ability to operate, and fraud;

- Evaluation and testing of the operating effectiveness of management's controls designed to prevent and detect irregularities;

- Identifying and testing journal entries, in particular any journal entries posted with unusual account combinations or of significant monetary amount; and

-Review of the rationale for the calculation of key accounting estimates in the financial statements and testing of the accuracy of these calculations.

There are inherent limitations in the audit procedures described above. The further removed non-compliance 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 for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

Use of our report

This report is made solely to the company's shareholders, 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 company's shareholders those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's shareholders as a body, for our audit work, for this report, or for the opinions we have formed.

Mr Andrew McMinnis FCA FCCA (Senior Statutory Auditor)

for and on behalf of Livesey Spottiswood Ltd

Chartered Accountants and

Statutory Auditors

17 George Street

St Helens

Merseyside

WA10 1DB

22 September 2026

TURNOVER

3

47,991,398

46,006,212

Cost of sales

(33,991,100

)

(32,053,096

)

GROSS PROFIT

14,000,298

13,953,116

Administrative expenses

(9,278,042

)

(8,751,687

)

4,722,256

5,201,429

Other operating income

540,709

571,674

GROUP OPERATING PROFIT

5

5,262,965

5,773,103

Share of operating profit in

Associates

9,655

12,179

Interest receivable and similar income

356,669

286,012

5,629,289

6,071,294

Interest payable and similar expenses

6

(35,998

)

(48,223

)

PROFIT BEFORE TAXATION

5,593,291

6,023,071

Tax on profit

7

(1,399,539

)

(1,547,294

)

PROFIT FOR THE FINANCIAL YEAR

4,193,752

4,475,777

OTHER COMPREHENSIVE INCOME

-

-

TOTAL COMPREHENSIVE INCOME FOR THE YEAR

4,193,752

4,475,777

Profit attributable to:

Owners of the parent

3,922,463

4,222,626

Non-controlling interests

271,289

253,151

4,193,752

4,475,777

Total comprehensive income attributable to:

Owners of the parent

4,449,282

4,221,370

Non-controlling interests

(255,530

)

254,407

4,193,752

4,475,777

FIXED ASSETS

Intangible assets

10

-

-

Tangible assets

11

8,733,603

8,496,159

Investments

12

Interest in associate

103,802

95,981

Other investments

23,999

29,999

Investment property

13

4,279,891

3,215,901

13,141,295

11,838,040

CURRENT ASSETS

Stocks

14

16,805,694

18,117,549

Debtors

15

8,326,958

9,013,687

Cash at bank and in hand

10,631,097

7,934,698

35,763,749

35,065,934

CREDITORS

Amounts falling due within one year

16

(4,125,586

)

(4,962,079

)

NET CURRENT ASSETS

31,638,163

30,103,855

TOTAL ASSETS LESS CURRENT LIABILITIES

44,779,458

41,941,895

CREDITORS

Amounts falling due after more than one year

17

(16,999

)

(17,849

)

PROVISIONS FOR LIABILITIES

18

(307,870

)

(355,709

)

NET ASSETS

44,454,589

41,568,337

CAPITAL AND RESERVES

Called up share capital

19

1,000

1,000

Revaluation reserve

20

387,564

480,052

Merger reserve

20

17,867,592

17,867,592

Retained earnings

20

25,739,799

22,378,029

SHAREHOLDERS' FUNDS

43,995,955

40,726,673

NON-CONTROLLING INTERESTS

21

458,634

841,664

TOTAL EQUITY

44,454,589

41,568,337

The financial statements were approved by the Board of Directors and authorised for issue on 21 September 2026 and were signed on its behalf by:

Mr M Benyon - Director

FIXED ASSETS

Intangible assets

10

-

-

Tangible assets

11

7,671,937

7,291,150

Investments

12

10,106,710

10,786,687

Investment property

13

2,244,056

1,041,748

20,022,703

19,119,585

CURRENT ASSETS

Debtors

15

13,042,089

14,233,327

Cash at bank

8,271,301

5,891,981

21,313,390

20,125,308

CREDITORS

Amounts falling due within one year

16

(1,056,622

)

(1,074,664

)

NET CURRENT ASSETS

20,256,768

19,050,644

TOTAL ASSETS LESS CURRENT LIABILITIES

40,279,471

38,170,229

PROVISIONS FOR LIABILITIES

18

(52,574

)

(42,809

)

NET ASSETS

40,226,897

38,127,420

CAPITAL AND RESERVES

Called up share capital

19

1,000

1,000

Revaluation reserve

20

34,500

23,250

Merger reserve

20

3,118,798

4,292,775

Retained earnings

20

37,072,599

33,810,395

SHAREHOLDERS' FUNDS

40,226,897

38,127,420

Company's profit for the financial year

2,779,477

2,826,676

The financial statements were approved by the Board of Directors and authorised for issue on 21 September 2026 and were signed on its behalf by:

Mr M Benyon - Director

Called up

share

Retained

Revaluation

capital

earnings

reserve

£

£

£

Balance at 1 January 2024

1,000

19,856,634

480,052

Changes in equity

Dividends

-

(1,700,000

)

-

Total comprehensive income

-

4,221,395

-

Balance at 31 December 2024

1,000

22,378,029

480,052

Changes in equity

Dividends

-

(680,000

)

-

Total comprehensive income

-

4,041,770

(92,488

)

Balance at 31 December 2025

1,000

25,739,799

387,564

Merger

Non-controlling

Total

reserve

Total

interests

equity

£

£

£

£

Balance at 1 January 2024

17,867,592

38,205,278

647,257

38,852,535

Changes in equity

Dividends

-

(1,700,000

)

(60,000

)

(1,760,000

)

Total comprehensive income

-

4,221,395

254,407

4,475,802

Balance at 31 December 2024

17,867,592

40,726,673

841,664

41,568,337

Changes in equity

Dividends

-

(680,000

)

(127,500

)

(807,500

)

Total comprehensive income

-

3,949,282

(255,530

)

3,693,752

Balance at 31 December 2025

17,867,592

43,995,955

458,634

44,454,589

Called up

share

Retained

Revaluation

Merger

Total

capital

earnings

reserve

reserve

equity

£

£

£

£

£

Balance at 1 January 2024

1,000

32,683,719

23,250

4,292,775

37,000,744

Changes in equity

Dividends

-

(1,700,000

)

-

-

(1,700,000

)

Total comprehensive income

-

2,826,676

-

-

2,826,676

Balance at 31 December 2024

1,000

33,810,395

23,250

4,292,775

38,127,420

Changes in equity

Dividends

-

(680,000

)

-

-

(680,000

)

Total comprehensive income

-

3,942,204

11,250

(1,173,977

)

2,779,477

Balance at 31 December 2025

1,000

37,072,599

34,500

3,118,798

40,226,897