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REGISTERED NUMBER: 15720616 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE PERIOD 14 MAY 2024 TO 31 MARCH 2025 |

| FOR |

| TRADING POST COFFEE ROASTERS GROUP LTD |

TRADING POST COFFEE ROASTERS GROUP LTD (REGISTERED NUMBER: 15720616)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE PERIOD 14 MAY 2024 TO 31 MARCH 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

TRADING POST COFFEE ROASTERS GROUP LTD

COMPANY INFORMATION

FOR THE PERIOD 14 MAY 2024 TO 31 MARCH 2025

| DIRECTOR: | M S Deol

| SECRETARY: | S Deol

| REGISTERED OFFICE: | Unit 2

| Woodingdean Business Park

| Sea View Way

| Brighton

| East Sussex

| BN2 6NX

| REGISTERED NUMBER: | 15720616 (England and Wales)

| ACCOUNTANTS: | Hartley Fowler LLP

| Chartered Accountants

| Pavilion View

| 19 New Road

| Brighton

| East Sussex

| BN1 1EY

TRADING POST COFFEE ROASTERS GROUP LTD (REGISTERED NUMBER: 15720616)

BALANCE SHEET

31 MARCH 2025

| Notes | £ |

| FIXED ASSETS

| Investments | 4 | 1,373,002 |  |

| TOTAL ASSETS LESS CURRENT LIABILITIES | 1,373,002 |  |

| CAPITAL AND RESERVES

| Called up share capital | 5 | 1,373,000 |  |

| Other reserves | 2 |  |

| SHAREHOLDERS' FUNDS | 1,373,002 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2025 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 7 October 2025 and were signed by:

M S Deol - Director

TRADING POST COFFEE ROASTERS GROUP LTD (REGISTERED NUMBER: 15720616)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD 14 MAY 2024 TO 31 MARCH 2025

1. | STATUTORY INFORMATION

| Trading Post Coffee Roasters Group Ltd 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. | 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.

| Preparation of consolidated financial statements

| The financial statements contain information about Trading Post Coffee Roasters Group Ltd 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.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| 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 balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

| Debtors and creditors receivable/payable within one year

| Debtors and creditors with no stated interest rate and receivables or payables within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

| Impairment

| Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was NIL.

TRADING POST COFFEE ROASTERS GROUP LTD (REGISTERED NUMBER: 15720616)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 14 MAY 2024 TO 31 MARCH 2025

4. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| Additions | 1,373,002 |  |

| At 31 March 2025 | 1,373,002 |  |

| NET BOOK VALUE

| At 31 March 2025 | 1,373,002 |  |

5. | CALLED UP SHARE CAPITAL

| On incorporation the company issued 100 ordinary shares of £1.

| On the 14th July 2024 a further 1,372,900 ordinary shares of £1 were issued. The total share capital of 1,373,000 ordinary shares was issued in exchange for 1,373,000 B ordinary shares in Linwood Investments Group Limited.