Company No: 16167890 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	S S A Bentley (Appointed 07 January 2025)
	S M Eccles (Appointed 07 January 2025)

REGISTERED OFFICE	Rigg Tech Group
	Tweedale Way
	Chadderton
	Oldham
	OL9 7LD
	United Kingdom

COMPANY NUMBER

16167890 (England and Wales)

ACCOUNTANT	S&W Partners (Manchester) Limited
	Pall Mall
	1 Pollen Square
	59 King Street
	Manchester
	M2 4PD

	Note	30.06.2026
		£
Fixed assets
Investment property	3	1,651,291
		1,651,291
Current assets
Debtors	4	46,311
Cash at bank and in hand		169,658
		215,969
Creditors: amounts falling due within one year	5	( 1,160,732)
Net current liabilities		(944,763)
Total assets less current liabilities		706,528
Creditors: amounts falling due after more than one year	6	( 863,965)
Net liabilities		( 157,437)
Capital and reserves
Called-up share capital	7	300
Profit and loss account		( 157,737 )
Total shareholders' deficit		( 157,437)

For the financial period ending 30 June 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial period in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Knoll Mill Limited (registered number: 16167890) were approved and authorised for issue by the Board of Directors on 07 October 2026. They were signed on its behalf by:

S S A Bentley Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period, unless otherwise stated.

General information and basis of accounting

Knoll Mill Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Rigg Tech Group, Tweedale Way, Chadderton, Oldham, OL9 7LD, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

Going concern

As at 30 June 2026, the company had net current liabilities of £944,763. The directors have reviewed the company's cash flow forecasts and future funding requirements. The company continues to benefit from the ongoing financial support of its directors and related companies, who have confirmed that they do not intend to seek repayment of amounts due to them and will provide additional financial support if required for a period of at least twelve months from the date of approval of these financial statements.

Having considered the company's financial position, future prospects and the availability of continued support, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Reporting period length

These are the first financial statements of the company and cover the period from incorporation on 7 January 2025 to 30 June 2026.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on enacted or substantively enacted tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit. Deferred tax assets are recognised only to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilised.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

The fair value is determined annually by the directors, on an open market value for existing use basis.

2. Employees

	Period from 07.01.2025 to 30.06.2026
	Number
Monthly average number of persons employed by the Company during the period, including directors	2

3. Investment property

	Investment property
	£
Cost
As at 07 January 2025	0
Additions	1,651,291
As at 30 June 2026	1,651,291

The investment property is shown at cost and, as the property was acquired during the year, the directors believe that the valuation is not materially different to cost.

4. Debtors

	30.06.2026
	£
Other debtors	46,311

5. Creditors: amounts falling due within one year

	30.06.2026
	£
Trade creditors	248,046
Other creditors	912,686
	1,160,732

6. Creditors: amounts falling due after more than one year

	30.06.2026
	£
Bank loans	863,965

The bank loan is secured by legal charges over the company's investment property and by fixed and floating charges over the assets and undertaking of the company in favour of Assetz Capital Trust Company Limited.

7. Called-up share capital

	30.06.2026
	£
Allotted, called-up and fully-paid
300 Ordinary shares of £ 1.00 each	300