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REGISTERED NUMBER: 03414091 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Reflections (Sussex) Limited

| Reflections (Sussex) Limited (Registered number: 03414091) |

Contents of the Financial Statements

for the Year Ended 31 August 2025

Page |

| Balance Sheet | 1 |

| Notes to the Financial Statements | 3 |

| Reflections (Sussex) Limited (Registered number: 03414091) |

Balance Sheet

31 August 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

Fixed assets

Intangible assets | 4 | 1,500 |  | 2,000 |  |

Tangible assets | 5 | 13,811 |  | 676 |  |

15,311 |  | 2,676 |  |

Current assets

Stocks | 2,000 |  | 2,000 |  |

Debtors | 6 | 8,078 |  | 2,258 |  |

Cash at bank | 46,775 |  | 66,146 |  |

56,853 |  | 70,404 |  |

Creditors: amounts falling due within one year | 7 | 37,909 |  | 43,992 |  |

Net current assets | 18,944 |  | 26,412 |  |

Total assets less current liabilities | 34,255 |  | 29,088 |  |

Creditors: amounts falling due after more than one year | 8 | (11,954 | ) | - |  |

Provisions for liabilities | (3,453 | ) | (169 | ) |

Net assets | 18,848 |  | 28,919 |  |

Capital and reserves

Called up share capital | 9 | 2 |  | 2 |  |

Retained earnings | 18,846 |  | 28,917 |  |

Shareholders' funds | 18,848 |  | 28,919 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 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.

| Reflections (Sussex) Limited (Registered number: 03414091) |

Balance Sheet - continued

31 August 2025

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 Board of Directors and authorised for issue on 10 October 2025 and were signed on its behalf by:

S Starzewski - Director

| Reflections (Sussex) Limited (Registered number: 03414091) |

Notes to the Financial Statements

for the Year Ended 31 August 2025

1. | Statutory information

| Reflections (Sussex) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 03414091

| Registered office: | 85 Church Road

| Hove

| BN3 2BB

| The presentation currency of the financial statements is in Pound Sterling (£) and rounding is to the nearest (£).

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 and represents

| amounts receivable for goods supplied and services rendered, stated net of Value Added Tax.

| When the outcome of a transaction involving the rendering of services can be reliably estimated,

| revenue from the rendering of services is measured by reference to the stage of completion of the

| service transaction at the end of the reporting period.

| When the outcome of a transaction involving the rendering of services cannot be reliably estimated,

| revenue is recognised only to the extent that expenses recognised are recoverable.

| Turnover from the sale of goods is recognised when significant risks and rewards of ownership of the

| goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable

| that the economic benefits associated with the transaction will flow to the company and the costs

| incurred or to be incurred in respect of the transaction can be measured reliably. This is usually on

| dispatch of the goods.

| Goodwill

| Goodwill has already been fully amortised over its useful life.

| 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.

| Patents and licences are being amortised evenly over their estimated useful life of ten years.

| Reflections (Sussex) Limited (Registered number: 03414091) |

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

2. | Accounting policies - continued

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its

| estimated useful life.

| Fixtures and fittings - 15% on reducing balance

| Motor vehicles - 25% on reducing balance

| Stocks

| Stocks and work in progress are valued at the lower of cost and net realisable value, after making due

| allowance for obsolete and slow moving items.

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling

| costs in bringing stocks to their present location and condition.

| Financial instruments

| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 year 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Reflections (Sussex) Limited (Registered number: 03414091) |

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

2. | Accounting policies - continued

| 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.

3. | Employees and directors

| The average number of employees during the year was 3 (2024 - 2 ) .

4. | Intangible fixed assets

| Other |

| intangible |

| Goodwill |  | assets |  | Totals

£ | £ | £ |

| Cost

| At 1 September 2024

| and 31 August 2025 | 54,000 |  | 5,000 |  | 59,000 |  |

| Amortisation

| At 1 September 2024 | 54,000 |  | 3,000 |  | 57,000 |  |

| Charge for year | - |  | 500 |  | 500 |  |

| At 31 August 2025 | 54,000 |  | 3,500 |  | 57,500 |  |

| Net book value

| At 31 August 2025 | - |  | 1,500 |  | 1,500 |  |

| At 31 August 2024 | - |  | 2,000 |  | 2,000 |  |

| Reflections (Sussex) Limited (Registered number: 03414091) |

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

5. | Tangible fixed assets

| Fixtures |

| and |  | Motor |

| fittings |  | vehicles |  | Totals

£ | £ | £ |

| Cost

| At 1 September 2024 | 581 |  | 8,843 |  | 9,424 |  |

| Additions | 1,401 |  | 15,000 |  | 16,401 |  |

| Disposals | - |  | (8,843 | ) | (8,843 | ) |

| At 31 August 2025 | 1,982 |  | 15,000 |  | 16,982 |  |

| Depreciation

| At 1 September 2024 | 186 |  | 8,562 |  | 8,748 |  |

| Charge for year | 172 |  | 2,837 |  | 3,009 |  |

| Eliminated on disposal | - |  | (8,586 | ) | (8,586 | ) |

| At 31 August 2025 | 358 |  | 2,813 |  | 3,171 |  |

| Net book value

| At 31 August 2025 | 1,624 |  | 12,187 |  | 13,811 |  |

| At 31 August 2024 | 395 |  | 281 |  | 676 |  |

6. | Debtors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Trade debtors | 245 |  | 1,853 |  |

| Other debtors | 7,833 |  | 405 |  |

8,078 |  | 2,258 |  |

7. | Creditors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 4,721 |  | - |  |

| Amounts owed to group undertakings | 19,697 |  | 19,697 |  |

| Tax | - |  | 7,320 |  |

| Social security and other taxes | - |  | 34 |  |

| VAT | 4,546 |  | 9,833 |  |

| Other creditors | 4,592 |  | 4,592 |  |

| Directors' current accounts | - |  | 1,048 |  |

| Accruals and deferred income | 4,353 |  | 1,468 |  |

37,909 |  | 43,992 |  |

| Creditors falling due in less than one year includes liabilities of £4,721 (2024: £nil ) which are secured by the assets to which they relate.

| Reflections (Sussex) Limited (Registered number: 03414091) |

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

8. | Creditors: amounts falling due after more than one year |

2025 | 2024 |

£ | £ |

| Bank loans - 2-5 years | 11,954 |  | - |  |

| Creditors falling due in less than one year includes liabilities of £11,954 (2024: £nil ) which are secured by the assets to which they relate.

9. | Called up share capital

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 1 | Ordinary shares A | £1 | 1 |  | 1 |  |

| 1 | Ordinary shares B | £1 | 1 |  | 1 |  |

2 |  | 2 |  |