REGISTERED NUMBER: 04886567 (England and Wales)

Report of the Director and

Financial Statements for the Period 1 October 2024 to 31 December 2025

for

T Ed Langley Limited

Page

Company Information

1

Report of the Director

2

Report of the Independent Auditors

4

Statement of Comprehensive Income

7

Statement of Financial Position

8

Statement of Changes in Equity

9

Notes to the Financial Statements

10

DIRECTOR:

R Hoek

REGISTERED OFFICE:

Unit 10 Bridgend Business Park

Bennett Street

Bridgend

Glamorgan

CF31 3SH

REGISTERED NUMBER:

04886567 (England and Wales)

SENIOR STATUTORY AUDITOR:

David Evans BA FCA

AUDITORS:

Bishops Audit Limited

1 Croft Court

Whitehills Business Park

Blackpool

Lancashire

FY4 5PR

The director presents his report with the financial statements of the company for the period 1 October 2024 to 31 December 2025.

DIRECTORS

The directors who have held office during the period from 1 October 2024 to the date of this report are as follows:

C M Baldock - resigned 15 October 2025

R Hoek - appointed 15 October 2025

STATEMENT OF DIRECTOR'S RESPONSIBILITIES

The director is responsible for preparing the Report of the Director and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has 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 director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to:

-	select suitable accounting policies and then apply them consistently;

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

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

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable him to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company 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 director is aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and he has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

AUDITORS

The auditors, Bishops Audit Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

R Hoek - Director

30 September 2026

Opinion

We have audited the financial statements of T Ed Langley Limited (the 'company') for the period ended 31 December 2025 which comprise the Statement of Comprehensive Income, Statement of Financial Position, Statement of Changes in Equity and 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 company's affairs as at 31 December 2025 and of its loss for the period 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 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 director's 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 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 director with respect to going concern are described in the relevant sections of this report.

Other information

The director is responsible for the other information. The other information comprises the information in the Report of the Director, 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 Report of the Director for the financial year for which the financial statements are prepared is consistent with the financial statements; and

-	the Report of the Director has 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 company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Director.

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, or returns adequate for our audit have not been received from branches not visited by us; or

-	the financial statements are not in agreement with the accounting records and returns; or

-	certain disclosures of director's remuneration specified by law are not made; or

-	we have not received all the information and explanations we require for our audit; or

-	the director was not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemption from the requirement to prepare a Strategic Report or in preparing the Report of the Director.

Responsibilities of director

As explained more fully in the Statement of Director's Responsibilities set out on page two, the director is 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 director determines 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 director is responsible for assessing the 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 director either intends to liquidate the company or to cease operations, or has 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.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

- reviewing the financial statement disclosures and testing to supporting documentation to assess compliance with provisions of relevant laws and regulations described as having a direct effect on the financial statements;

-enquiring of management any actual and potential litigation and claims;

- performing analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud;

- obtaining an understanding of provisions and holding discussions with management to understand the basis of recognition or non-recognition of tax provisions;

- addressing the risk of fraud through management override of controls, testing the appropriateness of journal entries and other adjustments; assessing whether the judgements made in making accounting estimates are indicative of a potential bias; and evaluating the business rationale of any significant transactions that are unusual or outside the normal course of business.

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 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 company's members 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 members as a body, for our audit work, for this report, or for the opinions we have formed.

David Evans BA FCA (Senior Statutory Auditor)

for and on behalf of Bishops Audit Limited

1 Croft Court

Whitehills Business Park

Blackpool

Lancashire

FY4 5PR

30 September 2026

TURNOVER

3,227,072

2,796,882

Cost of sales

2,203,781

1,889,416

GROSS PROFIT

1,023,291

907,466

Administrative expenses

1,112,571

715,912

OPERATING (LOSS)/PROFIT

4

(89,280

)

191,554

Interest receivable and similar income

649

71

(88,631

)

191,625

Interest payable and similar expenses

1,123

3,264

(LOSS)/PROFIT BEFORE TAXATION

(89,754

)

188,361

Tax on (loss)/profit

(11,705

)

59,976

(LOSS)/PROFIT FOR THE FINANCIAL PERIOD

(78,049

)

128,385

OTHER COMPREHENSIVE INCOME

-

-

TOTAL COMPREHENSIVE INCOME FOR THE PERIOD

(78,049

)

128,385

FIXED ASSETS

Intangible assets

6

-

140,800

Tangible assets

7

15,806

49,492

Investments

8

-

100

15,806

190,392

CURRENT ASSETS

Stocks

35,836

47,250

Debtors

9

273,024

237,140

Cash at bank and in hand

41,512

202,942

350,372

487,332

CREDITORS

Amounts falling due within one year

10

262,567

326,067

NET CURRENT ASSETS

87,805

161,265

TOTAL ASSETS LESS CURRENT LIABILITIES

103,611

351,657

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

103,511

351,557

SHAREHOLDERS' FUNDS

103,611

351,657

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 30 September 2026 and were signed by:

R Hoek - Director

Called up

share

Retained

Total

capital

earnings

equity

£

£

£

Balance at 1 October 2023

100

295,948

296,048

Changes in equity

Dividends

-

(72,776

)

(72,776

)

Total comprehensive income

-

128,385

128,385

Balance at 30 September 2024

100

351,557

351,657

Changes in equity

Dividends

-

(169,997

)

(169,997

)

Total comprehensive income

-

(78,049

)

(78,049

)

Balance at 31 December 2025

100

103,511

103,611

1.	STATUTORY INFORMATION

T Ed Langley Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of businesses in 2007 and 2016, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on cost

Fixtures and fittings

-

20% on cost

Motor vehicles

-

20% on cost

Computer equipment

-

33% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 period 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.

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

From the date of signing this report, the directors are confident that the company can continue trading as a going concern for the foreseeable future.

Change in accounting reference date

These financial statements cover the 15-month period from 1 October 2024 to 31 December 2025.

The reporting date was changed to align the company's year-end with its new parent group.

Consequently, the comparative amounts presented in the income statement, statement of cash flows, and related notes are for the 12-month period ended 30 September 2024 and are therefore not entirely comparable

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 20 (2024 - 20 ) .

4.	OPERATING (LOSS)/PROFIT

The operating loss (2024 - operating profit) is stated after charging:

Period

1.10.24

to

Year Ended

31.12.25

30.9.24

£

£

Depreciation - owned assets

33,686

28,604

Goodwill amortisation

27,130

27,130

5.

DIVIDENDS

Period

1.10.24

to

Year Ended

31.12.25

30.9.24

£

£

Ordinary shares of £1 each

Interim

169,997

72,776

6.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 October 2024

271,296

Impairments

(271,296

)

At 31 December 2025

-

AMORTISATION

At 1 October 2024

130,496

Charge for period

27,130

Impairments

(157,626

)

At 31 December 2025

-

NET BOOK VALUE

At 31 December 2025

-

At 30 September 2024

140,800

7.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 October 2024

and 31 December 2025

23,416

22,947

173,988

9,986

230,337

DEPRECIATION

At 1 October 2024

18,038

19,358

133,741

9,708

180,845

Charge for period

2,156

3,589

27,663

278

33,686

At 31 December 2025

20,194

22,947

161,404

9,986

214,531

NET BOOK VALUE

At 31 December 2025

3,222

-

12,584

-

15,806

At 30 September 2024

5,378

3,589

40,247

278

49,492

8.	FIXED ASSET INVESTMENTS

Shares in

group

undertakin

£

COST

At 1 October 2024

100

Disposals

(100

)

At 31 December 2025

-

NET BOOK VALUE

At 31 December 2025

-

At 30 September 2024

100

9.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

30.9.24

£

£

Trade debtors

243,711

226,593

Tax

11,866

-

Prepayments and accrued income

17,447

10,547

273,024

237,140

10.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

30.9.24

£

£

Bank loans and overdrafts

16,403

23,109

Trade creditors

16,316

178,385

Amounts owed to group undertakings

174,039

-

Tax

-

53,601

Social security and other taxes

6,335

5,769

VAT

31,401

34,983

Other creditors

2,323

29,385

Accrued expenses

15,750

835

262,567

326,067

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 31 December 2025 and the year ended 30 September 2024:

31.12.25

30.9.24

£

£

C M Baldock

Balance outstanding at start of period

-

109,348

Amounts repaid

-

(109,348

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

-

-

12.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Hoek Group B.V. who acquired the business from Mr and Mrs Baldock on 14 October 2025.

Hoek Group B.V. is a company registered in The Netherlands with the registered company number 28050358 and a registered office at Boulevard 60, 2225AE Katwijk ZH, The Netherlands.

A copy of the group accounts can be obtained from The Netherlands Chamber of Commerce KVK website.