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REGISTERED NUMBER: 09124447 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

OLIVERS ON THE MOUNT LTD

| OLIVERS ON THE MOUNT LTD (REGISTERED NUMBER: 09124447) |

CONTENTS OF THE FINANCIAL STATEMENTS

For The Year Ended 31 August 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| OLIVERS ON THE MOUNT LTD |

COMPANY INFORMATION

For The Year Ended 31 August 2025

| DIRECTOR: | Mr George Baker-Davis

| REGISTERED OFFICE: | 9 East Avenue

| Scalby

| Scarborough

| North Yorkshire

| YO13 0QE

| REGISTERED NUMBER: | 09124447 (England and Wales)

| ACCOUNTANTS: | Fortus Limited

| Business Advisors & Accountants

| 5&6 Manor Court

| Manor Garth

| Scarborough

| North Yorkshire

| YO11 3TU

| OLIVERS ON THE MOUNT LTD (REGISTERED NUMBER: 09124447) |

BALANCE SHEET

31 August 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 41,571 |  | 54,565 |  |

Tangible assets | 5 | 139,588 |  | 143,889 |  |

181,159 |  | 198,454 |  |

CURRENT ASSETS

Stocks | 20,463 |  | 29,331 |  |

Debtors | 6 | 5,379 |  | 8,608 |  |

Cash at bank and in hand | 43,294 |  | 55,409 |  |

69,136 |  | 93,348 |  |

CREDITORS

Amounts falling due within one year | 7 | 136,992 |  | 138,886 |  |

NET CURRENT LIABILITIES | (67,856 | ) | (45,538 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 113,303 |  | 152,916 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (37,764 | ) | (19,982 | ) |

PROVISIONS FOR LIABILITIES | (29,819 | ) | (33,703 | ) |

NET ASSETS | 45,720 |  | 99,231 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 45,620 |  | 99,131 |  |

45,720 |  | 99,231 |  |

| OLIVERS ON THE MOUNT LTD (REGISTERED NUMBER: 09124447) |

BALANCE SHEET - continued

31 August 2025

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 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 October 2025 and were signed by:

Mr George Baker-Davis - Director

| OLIVERS ON THE MOUNT LTD (REGISTERED NUMBER: 09124447) |

NOTES TO THE FINANCIAL STATEMENTS

For The Year Ended 31 August 2025

1. | STATUTORY INFORMATION

| Olivers On The Mount 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 (£).

| The level of rounding used in the financial statements is to the nearest £1.

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

| The turnover shown in the profit and loss account represents the total invoice value, excluding value added tax, of sales made during the year. Sales are recognised in the profit and loss account at the point of sale.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of fifteen 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.

| Short leasehold property | - | Straight line over 10 years

| Fixtures and equipment | - | 25% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Stocks

| Stocks are valued at the lower of costs and net realisable value, after making due allowance for obsolete and slow moving items. Cost is calculated on a first in, first out basis.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

| OLIVERS ON THE MOUNT LTD (REGISTERED NUMBER: 09124447) |

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Year Ended 31 August 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| 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 - basis of preparation

| In assessing the appropriateness of the application of the going concern basis, the director has considered the uncertainties around the general economic environment, the current and future trading performance of the company and available cash. The director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future, and accordingly she continues to adopt the going concern basis for preparing the financial statements.

| Government grants

| The company has adopted the accrual model in regards to accounting for the grants.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 39 (2024 - 45 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 September 2024 | 132,415 |  |

| Disposals | (5,000 | ) |

| At 31 August 2025 | 127,415 |  |

| AMORTISATION

| At 1 September 2024 | 86,344 |  |

| Eliminated on disposal | (500 | ) |

| At 31 August 2025 | 85,844 |  |

| NET BOOK VALUE

| At 31 August 2025 | 41,571 |  |

| At 31 August 2024 | 46,071 |  |

| OLIVERS ON THE MOUNT LTD (REGISTERED NUMBER: 09124447) |

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Year Ended 31 August 2025

5. | TANGIBLE FIXED ASSETS

| Short |  | Fixtures |

| leasehold |  | and |  | Motor |

| property |  | equipment |  | vehicles |  | Totals

£ | £ | £ | £ |

| COST

| At 1 September 2024 | 13,492 |  | 292,839 |  | 16,028 |  | 322,359 |  |

| Additions | - |  | 29,563 |  | - |  | 29,563 |  |

| Disposals | - |  | - |  | (16,028 | ) | (16,028 | ) |

| At 31 August 2025 | 13,492 |  | 322,402 |  | - |  | 335,894 |  |

| DEPRECIATION

| At 1 September 2024 | 3,686 |  | 163,264 |  | 11,520 |  | 178,470 |  |

| Charge for year | 1,350 |  | 28,006 |  | - |  | 29,356 |  |

| Eliminated on disposal | - |  | - |  | (11,520 | ) | (11,520 | ) |

| At 31 August 2025 | 5,036 |  | 191,270 |  | - |  | 196,306 |  |

| NET BOOK VALUE

| At 31 August 2025 | 8,456 |  | 131,132 |  | - |  | 139,588 |  |

| At 31 August 2024 | 9,806 |  | 129,575 |  | 4,508 |  | 143,889 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other debtors | 5,379 |  | 8,608 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | - |  | 20,590 |  |

| Hire purchase contracts | 8,401 |  | 1,381 |  |

| Trade creditors | 15,390 |  | 14,657 |  |

| Taxation and social security | 62,085 |  | 47,161 |  |

| Other creditors | 51,116 |  | 55,097 |  |

136,992 |  | 138,886 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | 37,764 |  | 19,982 |  |

9. | OTHER FINANCIAL COMMITMENTS

| The company had outstanding commitments for future minimum lease payments under non-cancellable operating leases as at the reporting date of £35,063 (2024 £52,810).