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REGISTERED NUMBER: 00531130 (England and Wales)

| G.C. MOWBRAY LIMITED |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 JUNE 2025 |

G.C. MOWBRAY LIMITED (REGISTERED NUMBER: 00531130)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

| Page |

Company Information | 1 |

Statement of Financial Position | 2 |  | to |  | 3

Notes to the Financial Statements | 4 |  | to |  | 6

G.C. MOWBRAY LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 30 JUNE 2025

| DIRECTORS: | Mr R G Mowbray

| Mrs L A Mowbray

| Mr M G Mowbray

| SECRETARY: | Mrs L A Mowbray

| REGISTERED OFFICE: | C/O Duncan & Toplis

| Enterprise Way

| Pinchbeck

| Spalding

| Lincolnshire

| PE11 3YR

| REGISTERED NUMBER: | 00531130 (England and Wales)

| ACCOUNTANTS: | Duncan & Toplis Limited

| Enterprise Way

| Pinchbeck

| Spalding

| Lincolnshire

| PE11 3YR

G.C. MOWBRAY LIMITED (REGISTERED NUMBER: 00531130)

STATEMENT OF FINANCIAL POSITION

30 JUNE 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 3,360,482 |  | 3,467,346 |  |

3,360,482 |  | 3,467,346 |  |

CURRENT ASSETS

Valuation | 285,483 |  | 293,853 |  |

Debtors | 6 | 39,079 |  | 141,686 |  |

Cash at bank | 527,246 |  | 379,192 |  |

851,808 |  | 814,731 |  |

CREDITORS

Amounts falling due within one year | 7 | 396,240 |  | 375,175 |  |

NET CURRENT ASSETS | 455,568 |  | 439,556 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 3,816,050 |  | 3,906,902 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (116,278 | ) | (198,538 | ) |

PROVISIONS FOR LIABILITIES | (259,836 | ) | (285,646 | ) |

NET ASSETS | 3,439,936 |  | 3,422,718 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 6,150 |  | 6,150 |  |

Capital redemption reserve | 2,600 |  | 2,600 |  |

Retained earnings | 3,431,186 |  | 3,413,968 |  |

SHAREHOLDERS' FUNDS | 3,439,936 |  | 3,422,718 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

G.C. MOWBRAY LIMITED (REGISTERED NUMBER: 00531130)

STATEMENT OF FINANCIAL POSITION - continued

30 JUNE 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 4 November 2025 and were signed on its behalf by:

Mr M G Mowbray - Director

G.C. MOWBRAY LIMITED (REGISTERED NUMBER: 00531130)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

1. | STATUTORY INFORMATION

| G.C. Mowbray 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. | 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 represents net invoiced sales of produce and work done, excluding value added tax. Sales of produce are recognised upon despatch. Revenue from work done is recognised on the day of completion of the work.

| The Basic Farm Payment is recognised in the financial statements in accordance with current H.M. Revenue & Customs guidance.

| Intangible assets

| Intangible assets consist of entitlements to the basic payment. The entitlements are recognised at fair value and written off on a straight line basis over the period to 31 December 2019 when the scheme ends.

| Tangible fixed assets

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

| Land and buildings |  | 4% on cost and Nil |  |

| Plant and machinery etc |  | 10% and 20% on reducing balance and straight line over 20 and 25 years |  |

| Stocks

| Stocks are valued on basis consistent with that of previous year by professional valuers in accordance with HS232 Farm Stock Valuation.

| 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 statement of financial position date.

| Deferred tax

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

| 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 2 (2024 - 2 ) .

G.C. MOWBRAY LIMITED (REGISTERED NUMBER: 00531130)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| At 1 July 2024 | 43,141 |  |

| Disposals | (43,141 | ) |

| At 30 June 2025 | - |  |

| AMORTISATION

| At 1 July 2024 | 43,141 |  |

| Eliminated on disposal | (43,141 | ) |

| At 30 June 2025 | - |  |

| NET BOOK VALUE

| At 30 June 2025 | - |  |

| At 30 June 2024 | - |  |

5. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1 July 2024 | 2,845,959 |  | 1,886,823 |  | 4,732,782 |  |

| Additions | - |  | 26,717 |  | 26,717 |  |

| At 30 June 2025 | 2,845,959 |  | 1,913,540 |  | 4,759,499 |  |

| DEPRECIATION

| At 1 July 2024 | 106,961 |  | 1,158,475 |  | 1,265,436 |  |

| Charge for year | 4,763 |  | 128,818 |  | 133,581 |  |

| At 30 June 2025 | 111,724 |  | 1,287,293 |  | 1,399,017 |  |

| NET BOOK VALUE

| At 30 June 2025 | 2,734,235 |  | 626,247 |  | 3,360,482 |  |

| At 30 June 2024 | 2,738,998 |  | 728,348 |  | 3,467,346 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 3,115 |  | 108,852 |  |

| Other debtors | 35,964 |  | 32,834 |  |

39,079 |  | 141,686 |  |

G.C. MOWBRAY LIMITED (REGISTERED NUMBER: 00531130)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 36,878 |  | 36,878 |  |

| Hire purchase contracts | 45,164 |  | 45,164 |  |

| Trade creditors | 75,716 |  | 59,562 |  |

| Taxation and social security | 66,922 |  | 78,672 |  |

| Other creditors | 171,560 |  | 154,899 |  |

396,240 |  | 375,175 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans | 85,940 |  | 118,036 |  |

| Hire purchase contracts | 30,338 |  | 75,502 |  |

| Other creditors | - |  | 5,000 |  |

116,278 |  | 198,538 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 122,818 |  | 154,914 |  |

| Hire purchase contracts | 75,502 |  | 120,666 |  |

198,320 |  | 275,580 |  |

| The company's freehold property is secured by way of a fixed charge, together with a negative pledge, in favour of the company's bankers.

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 100 | A Ordinary | £1 | 100 |  | 100 |  |

| 100 | B Ordinary | £1 | 100 |  | 100 |  |

| 5,950 | C Ordinary | £1 | 5,950 |  | 5,950 |  |

6,150 |  | 6,150 |  |