REGISTERED NUMBER: 04190831 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28TH FEBRUARY 2026

FOR

CHOICE CRITERIA LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

A D Norford

REGISTERED OFFICE:

Units 1-4

Whitehall Industrial Estate

Ashfield Way, Farnley

Leeds

West Yorkshire

LS12 5JB

REGISTERED NUMBER:

04190831 (England and Wales)

ACCOUNTANTS:

Elsby & Co

155 Wellingborough Road

Rushden

Northamptonshire

NN10 9TB

FIXED ASSETS

Investments

4

201,330

201,330

CURRENT ASSETS

Debtors

5

328,486

328,486

NET CURRENT ASSETS

328,486

328,486

TOTAL ASSETS LESS CURRENT LIABILITIES

529,816

529,816

CAPITAL AND RESERVES

Called up share capital

6

1,500,000

1,500,000

Retained earnings

7

(970,184

)

(970,184

)

SHAREHOLDERS' FUNDS

529,816

529,816

The company is entitled to exemption from audit under Section 480 of the Companies Act 2006 for the year ended 28th February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28th February 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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

The financial statements were approved by the director and authorised for issue on 27th October 2026 and were signed by:

A D Norford - Director

1.	STATUTORY INFORMATION

Choice Criteria 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.

Investments in subsidiaries

Investments in subsidiaries are measured at cost less impairment. For investments in subsidiaries acquired cost is measured by reference to the nominal value of the shares issued plus fair value of other consideration. Any premium is ignored.

The investments are assessed for impairment at each reporting date and any impairment losses are recognised immediately in profit or loss.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1st March 2025

and 28th February 2026

201,330

NET BOOK VALUE

At 28th February 2026

201,330

At 28th February 2025

201,330

The company holds 100% of the Ordinary shares and voting rights of Solid Sights Limited, a company which is incorporated in England. Solid Sights Limited does not trade.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Amounts owed by group undertakings

328,486

328,486

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

1,500,000

Ordinary

£1

1,500,000

1,500,000

7.

RESERVES

Retained

earnings

£

At 1st March 2025

(970,184

)

Profit for the year

-

At 28th February 2026

(970,184

)

8.	ULTIMATE CONTROLLING PARTY

At 28 February 2026 the ultimate parent company was Brand K Holdings Limited. The registered office of the ultimate parent company is Thistledown Barn, Holcot Lane, Sywell, Northampton, NN6 0BG. The group accounts of Brand K Limited can be obtained from Companies House.

At 28 February 2026, Brand K Holdings Limited was under the control of Alex Norford.