REGISTERED NUMBER: 16482541 (England and Wales)

TUCKER HOLDINGS (SW) LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 29 MAY 2025 TO 31 JANUARY 2026

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

L J Christie

M Tucker

P M Tucker

P Tucker

REGISTERED OFFICE:

Old Cider Works

Abbotskersweill

Newton Abbott

Devon

TQ12 5NF

REGISTERED NUMBER:

16482541 (England and Wales)

ACCOUNTANTS:

Wilson Partners Limited

Chartered Accountants

7 Sandy Court

Ashleigh Way

Langage Business Park

Plymouth

Devon

PL7 5JX

FIXED ASSETS

Investments

5

2,024,226

CURRENT ASSETS

Debtors

78,000

CREDITORS

Amounts falling due within one year

315,410

NET CURRENT LIABILITIES

(237,410

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,786,816

CREDITORS

Amounts falling due after more than one year

924,629

NET ASSETS

862,187

CAPITAL AND RESERVES

Called up share capital

300

Share premium

789,222

Retained earnings

72,665

862,187

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

All the members have consented to the preparation of an abridged Balance Sheet for the period ended 31 January 2026 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 October 2026 and were signed on its behalf by:

L J Christie - Director

1.	STATUTORY INFORMATION

Tucker Holdings (SW) 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102, including Section 1A, and the provisions of the Companies Act 2006 applicable to small companies.

These are the company’s first financial statements and cover the period from incorporation on 29 May 2025 to 31 January 2026. Accordingly, no comparative figures are presented.

During the period, the company became the parent company of Cydrax Limited following a group restructure. The investment in Cydrax Limited has been recognised at cost.

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been applied consistently throughout the period.

The preparation of financial statements requires the use of certain accounting estimates and judgements. Details of the significant judgements and key sources of estimation uncertainty are set out in note 4

Preparation of consolidated financial statements

The financial statements contain information about Tucker Holdings (SW) Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Investments in subsidiaries

Fixed asset investments comprise investments in subsidiary undertakings.

Investments in subsidiary undertakings are stated at cost less any provision for impairment. Cost includes directly attributable costs incurred in acquiring the investment.

During the period, the company acquired the entire issued share capital of Cydrax Limited by way of a share-for-share exchange. The investment has been recognised at cost, including directly attributable acquisition costs.

Going concern

The directors have assessed the company’s ability to continue as a going concern for a period of at least twelve months from the date of approval of these financial statements.

The company is an investment holding company and does not trade in its own right. The company’s ability to meet its liabilities as they fall due is dependent on the continued support of its subsidiary undertakings and the availability of distributable reserves and cash within the wider group.

Having considered the company’s expected liabilities, the position of the group and the ongoing support available from subsidiary undertakings, the directors consider it appropriate to prepare the financial statements on the going concern basis.

Impairment of assets

At each reporting date, fixed assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of the affected asset is estimated and compared with its carrying amount.

Where the estimated recoverable amount is lower than the carrying amount, the asset is written down to its recoverable amount and the impairment loss is recognised immediately in profit or loss.

If an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but only to the extent that it does not exceed the carrying amount that would have been determined had no impairment loss been recognised in prior periods. A reversal of an impairment loss is recognised immediately in profit or loss.

Redeemable preference shares

Redeemable preference shares are classified as creditors where the terms of the shares give rise to a financial liability. The shares are initially recognised at the amount payable on redemption and are subsequently measured at amortised cost.

Dividends payable on redeemable preference shares are recognised in accordance with the rights attaching to the shares and the requirements of FRS 102.

Dividends

Dividend income is recognised when the company’s right to receive payment is established.

Dividends paid are recognised when they are appropriately authorized and are no longer at the discretion of the company. Interim dividends are recognised when paid. Final dividends are recognised when approved by the shareholders.

Taxation

Current tax is recognised for the amount of income tax payable in respect of the taxable profit for the current or past reporting periods using the tax rates and laws that have been enacted or substantively enacted by the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date, except as otherwise indicated.

Deferred tax assets are only 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. If and when all conditions for retaining tax allowances for the cost of a fixed asset have been met, the deferred tax is reversed.

Deferred tax is calculated using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

The tax expense (income) is presented either in profit or loss, other comprehensive income or equity depending on the transaction that resulted in the tax expense (income).

Provisions for liabilities

Provisions are recognised when the company has a present legal or constructive obligation as a result of a past event, it is probable that an outflow of resources will be required to settle the obligation, and the amount can be estimated reliably.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 4 .

5.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST

Additions

2,024,226

At 31 January 2026

2,024,226

NET BOOK VALUE

At 31 January 2026

2,024,226

6.	POST BALANCE SHEET EVENTS

Subsequent to the year end, on 30 September 2026, the shareholders redeemed £300,000 of their redeemable preference shares. This transaction occurred after the reporting date and has therefore not been reflected in the year-end balances.