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REGISTERED NUMBER: NI008196 (Northern Ireland)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

MANOR HOUSE MARINE & COTTAGES LIMITED

MANOR HOUSE MARINE & COTTAGES LIMITED (REGISTERED NUMBER: NI008196)

CONTENTS OF THE FINANCIAL STATEMENTS

for the Year Ended 30 SEPTEMBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Report of the Accountants | 9 |

MANOR HOUSE MARINE & COTTAGES LIMITED

COMPANY INFORMATION

for the Year Ended 30 SEPTEMBER 2025

| DIRECTORS: | Mrs R Noble

| Mr C Noble

| SECRETARY: | Mrs R Noble

| REGISTERED OFFICE: | 212 Killadeas Road

| Rockfield

| Irvinestown

| Enniskillen

| Co. Fermanagh

| BT94 1NY

| REGISTERED NUMBER: | NI008196 (Northern Ireland)

| ACCOUNTANTS: | Patton Rainey Stenson Limited

| Chartered Accountants

| 6 East Bridge Street

| Enniskillen

| Co. Fermanagh

| BT74 7BT

| BANKERS: | Ulster Bank Limited

| 16 Darling Street

| Enniskillen

| Co. Fermanagh

| BT74 7ER

MANOR HOUSE MARINE & COTTAGES LIMITED (REGISTERED NUMBER: NI008196)

BALANCE SHEET

30 SEPTEMBER 2025

| 30.9.25 | 30.9.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 37,500 |  | 75,000 |  |

Tangible assets | 5 | 2,328,637 |  | 2,446,143 |  |

2,366,137 |  | 2,521,143 |  |

CURRENT ASSETS

Stocks | 6 | 415,709 |  | 346,314 |  |

Debtors | 7 | 176,127 |  | 241,336 |  |

Investments | 8 | 1,164,329 |  | 1,116,760 |  |

Cash at bank and in hand | 2,018,903 |  | 1,827,366 |  |

3,775,068 |  | 3,531,776 |  |

CREDITORS

Amounts falling due within one year | 9 | 743,209 |  | 244,872 |  |

NET CURRENT ASSETS | 3,031,859 |  | 3,286,904 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 5,397,996 |  | 5,808,047 |  |

CREDITORS

Amounts falling due after more than one year | 10 | - |  | (878 | ) |

PROVISIONS FOR LIABILITIES | (78,793 | ) | (161,232 | ) |

NET ASSETS | 5,319,203 |  | 5,645,937 |  |

CAPITAL AND RESERVES

Called up share capital | 11 | 74,517 |  | 74,517 |  |

Share premium | 12 | 794,483 |  | 794,483 |  |

Retained earnings | 12 | 4,450,203 |  | 4,776,937 |  |

SHAREHOLDERS' FUNDS | 5,319,203 |  | 5,645,937 |  |

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

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

MANOR HOUSE MARINE & COTTAGES LIMITED (REGISTERED NUMBER: NI008196)

BALANCE SHEET - continued

30 SEPTEMBER 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 January 2026 and were signed on its behalf by:

Mr C Noble - Director

MANOR HOUSE MARINE & COTTAGES LIMITED (REGISTERED NUMBER: NI008196)

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 30 SEPTEMBER 2025

1. | STATUTORY INFORMATION

| Manor House Marine & Cottages Limited is a private company, limited by shares , registered in Northern Ireland. 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 as modified by the revaluation of certain assets.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2023, is being amortised evenly over its estimated useful life of four 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.

| Freehold property | - | 0.5% on cost

| Cruisers | - | at varying rates on cost

| Fixtures and fittings | - | 20% on cost

| Motor vehicles | - | 20% on cost

| Plant | - | 20% on cost

| Fixed assets are initially stated at cost.

| Investment property

| In accordance with Statement of Standard Accounting Practice No.19, certain of the company's properties are held for long-term investment and are included in the balance sheet at their open market values. The surpluses or deficits on annual revaluation of such properties are transferred to the investment property revaluation reserve. Depreciation is not provided in respect of freehold investment properties. Leasehold investment properties are not amortised where the unexpired term is over twenty years.

| This policy represents a departure from the statutory accounting principles, which require depreciation to be provided on all fixed assets. The directors consider that this policy is necessary in order that the financial statements may give a true and fair view, because current values are of prime importance rather than the calculation of systematic annual depreciation. Depreciation is only one of many factors reflected in the annual valuation and the amount which might otherwise have been shown cannot be separately identified or quantified.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

MANOR HOUSE MARINE & COTTAGES LIMITED (REGISTERED NUMBER: NI008196)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 30 SEPTEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the year 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.

| Taxation

| 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.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| 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.

| Government grants

| Grants that relate to specific capital expenditure are treated as deferred income which is then credited to the profit and loss account over the related asset's useful life. Other grants are credited to the profit and loss account when received.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 25 (2024 - 24 ) .

MANOR HOUSE MARINE & COTTAGES LIMITED (REGISTERED NUMBER: NI008196)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 30 SEPTEMBER 2025

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 October 2024

| and 30 September 2025 | 150,000 |  |

| AMORTISATION

| At 1 October 2024 | 75,000 |  |

| Charge for year | 37,500 |  |

| At 30 September 2025 | 112,500 |  |

| NET BOOK VALUE

| At 30 September 2025 | 37,500 |  |

| At 30 September 2024 | 75,000 |  |

5. | TANGIBLE FIXED ASSETS

| Fixtures

| Freehold |  | and

| property |  | Cruisers |  | fittings

£ | £ | £ |

| COST

| At 1 October 2024 | 2,090,731 |  | 2,529,658 |  | 146,750 |  |

| Additions | - |  | 40,000 |  | 2,520 |  |

| Disposals | - |  | (50,224 | ) | - |  |

| At 30 September 2025 | 2,090,731 |  | 2,519,434 |  | 149,270 |  |

| DEPRECIATION

| At 1 October 2024 | 644,753 |  | 1,686,921 |  | 141,627 |  |

| Charge for year | 32,071 |  | 94,186 |  | 1,089 |  |

| Eliminated on disposal | - |  | (50,224 | ) | - |  |

| At 30 September 2025 | 676,824 |  | 1,730,883 |  | 142,716 |  |

| NET BOOK VALUE

| At 30 September 2025 | 1,413,907 |  | 788,551 |  | 6,554 |  |

| At 30 September 2024 | 1,445,978 |  | 842,737 |  | 5,123 |  |

MANOR HOUSE MARINE & COTTAGES LIMITED (REGISTERED NUMBER: NI008196)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 30 SEPTEMBER 2025

5. | TANGIBLE FIXED ASSETS - continued

| Motor |

| vehicles |  | Plant |  | Totals

£ | £ | £ |

| COST

| At 1 October 2024 | 128,859 |  | 315,111 |  | 5,211,109 |  |

| Additions | - |  | 20,655 |  | 63,175 |  |

| Disposals | (64,291 | ) | - |  | (114,515 | ) |

| At 30 September 2025 | 64,568 |  | 335,766 |  | 5,159,769 |  |

| DEPRECIATION

| At 1 October 2024 | 58,736 |  | 232,929 |  | 2,764,966 |  |

| Charge for year | 11,087 |  | 16,531 |  | 154,964 |  |

| Eliminated on disposal | (38,574 | ) | - |  | (88,798 | ) |

| At 30 September 2025 | 31,249 |  | 249,460 |  | 2,831,132 |  |

| NET BOOK VALUE

| At 30 September 2025 | 33,319 |  | 86,306 |  | 2,328,637 |  |

| At 30 September 2024 | 70,123 |  | 82,182 |  | 2,446,143 |  |

6. | STOCKS

| 30.9.25 |  | 30.9.24

£ | £ |

| Raw materials | 52,990 |  | 51,530 |  |

| Finished goods | 362,719 |  | 294,784 |  |

415,709 |  | 346,314 |  |

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

| 30.9.25 |  | 30.9.24

£ | £ |

| Trade debtors | 151,122 |  | 149,764 |  |

| Prepayments and accrued income | 25,005 |  | 91,572 |  |

176,127 |  | 241,336 |  |

8. | CURRENT ASSET INVESTMENTS

| 30.9.25 |  | 30.9.24

£ | £ |

| Listed investments | 1,164,329 |  | 1,116,760 |  |

MANOR HOUSE MARINE & COTTAGES LIMITED (REGISTERED NUMBER: NI008196)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 30 SEPTEMBER 2025

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

| 30.9.25 |  | 30.9.24

£ | £ |

| Bank loans and overdrafts | 25,653 |  | - |  |

| Trade creditors | 85,655 |  | 51,852 |  |

| Tax | 47,908 |  | 98,219 |  |

| Social security and other taxes | 13,724 |  | 20,122 |  |

| VAT | 47,818 |  | 27,106 |  |

| Directors' current accounts | 489,419 |  | 28,009 |  |

| Accrued expenses | 33,032 |  | 19,564 |  |

743,209 |  | 244,872 |  |

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

| 30.9.25 |  | 30.9.24

£ | £ |

| Deferred government grants | - |  | 878 |  |

11. | CALLED UP SHARE CAPITAL

| Allotted and issued:

| Number: | Class: | Nominal | 30.9.25 |  | 30.9.24

| value: | £ | £ |

| 74,517 | Share capital 1 | £1 | 74,517 |  | 74,517 |  |

12. | RESERVES

| Retained |  | Share |

| earnings |  | premium |  | Totals

£ | £ | £ |

| At 1 October 2024 | 4,776,937 |  | 794,483 |  | 5,571,420 |  |

| Profit for the year | 232,144 |  | 232,144 |  |

| Dividends | (558,878 | ) | (558,878 | ) |

| At 30 September 2025 | 4,450,203 |  | 794,483 |  | 5,244,686 |  |

MANOR HOUSE MARINE & COTTAGES LIMITED

REPORT OF THE ACCOUNTANTS TO THE DIRECTORS OF

MANOR HOUSE MARINE & COTTAGES LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 30 September 2025 set out on pages three to ten and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Patton Rainey Stenson Limited

Chartered Accountants

6 East Bridge Street

Enniskillen

Co. Fermanagh

BT74 7BT

6 January 2026