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REGISTERED NUMBER: 09733055 (England and Wales)

Financial Statements

for the Year Ended 30 June 2025

for

Babylonstoren (UK) Limited

Babylonstoren (UK) Limited (Registered number: 09733055)

Contents of the Financial Statements

for the Year Ended 30 June 2025

Page |

Company Information | 1 |

Statement of Financial Position | 2 |

Notes to the Financial Statements | 3 |

Babylonstoren (UK) Limited

Company Information

for the Year Ended 30 June 2025

| DIRECTORS: | C H Coetzee

| S C Seager

| REGISTERED OFFICE: | Estate Office

| The Newt In Somerset

| Bruton

| Somerset

| BA7 7NG

| REGISTERED NUMBER: | 09733055 (England and Wales)

| SENIOR STATUTORY AUDITOR: | Andrew Fisher BA FCA

| AUDITORS: | The Alanbrookes Group Ltd

| Accountants and Statutory Auditors

| 24, Glove Factory Studios

| Holt

| Wiltshire

| BA14 6RL

Babylonstoren (UK) Limited (Registered number: 09733055)

Statement of Financial Position

30 June 2025

| 30.6.25 | 30.6.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Property, plant and equipment | 5 | 24,574 |  | 13,043 |  |

24,574 |  | 13,043 |  |

CURRENT ASSETS

Inventories | 362,607 |  | 325,211 |  |

Debtors | 6 | 355,075 |  | 364,230 |  |

Cash at bank and in hand | 256,920 |  | 279,693 |  |

974,602 |  | 969,134 |  |

CREDITORS

Amounts falling due within one year | 7 | 5,371,466 |  | 4,941,857 |  |

NET CURRENT LIABILITIES | (4,396,864 | ) | (3,972,723 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (4,372,290 | ) | (3,959,680 | ) |

CAPITAL AND RESERVES

Called up share capital | 8 | 1 |  | 1 |  |

Retained earnings | (4,372,291 | ) | (3,959,681 | ) |

SHAREHOLDERS' FUNDS | (4,372,290 | ) | (3,959,680 | ) |

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 15 January 2026 and were signed on its behalf by:

C H Coetzee - Director

Babylonstoren (UK) Limited (Registered number: 09733055)

Notes to the Financial Statements

for the Year Ended 30 June 2025

1. | STATUTORY INFORMATION

| Babylonstoren (UK) 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.

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

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

| Trade marks

| Trade marks are being amortised over 5 years on a straight line basis.

| Tangible fixed assets

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

| Plant and machinery etc | - | 33% on cost, 25% on cost and 10% on cost

| Stocks

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

| Financial instruments

| The company classifies its financial instruments as basic financial instruments in accordance with Section 11 of FRS 102. Basic financial assets, including trade and other receivables and cash and bank balances, are initially recognised at transaction price and subsequently measured at amortised cost using the effective interest method, less any impairment. Basic financial liabilities, including trade and other payables and loans, are initially recognised at transaction price and subsequently measured at amortised cost using the effective interest method. Financial assets are derecognised when the contractual rights to the cash flows from the asset expire or are settled. Financial liabilities are derecognised when the obligation is discharged, cancelled, or expires.

| 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 statement of financial position date.

Babylonstoren (UK) Limited (Registered number: 09733055)

Notes to the Financial Statements - continued

for the Year Ended 30 June 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 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.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 5 (2024 - 5 ) .

4. | INTANGIBLE FIXED ASSETS

| Trade

| marks

£ |

| COST

| At 1 July 2024

| and 30 June 2025 | 2,162 |  |

| AMORTISATION

| At 1 July 2024

| and 30 June 2025 | 2,162 |  |

| NET BOOK VALUE

| At 30 June 2025 | - |  |

| At 30 June 2024 | - |  |

Babylonstoren (UK) Limited (Registered number: 09733055)

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

5. | PROPERTY, PLANT AND EQUIPMENT

| Plant and

| machinery

| etc

£ |

| COST

| At 1 July 2024 | 50,424 |  |

| Additions | 23,500 |  |

| Disposals | (20,800 | ) |

| At 30 June 2025 | 53,124 |  |

| DEPRECIATION

| At 1 July 2024 | 37,381 |  |

| Charge for year | 7,720 |  |

| Eliminated on disposal | (16,551 | ) |

| At 30 June 2025 | 28,550 |  |

| NET BOOK VALUE

| At 30 June 2025 | 24,574 |  |

| At 30 June 2024 | 13,043 |  |

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

| 30.6.25 |  | 30.6.24

£ | £ |

| Trade debtors | 299,952 |  | 281,929 |  |

| Other debtors | 55,123 |  | 82,301 |  |

355,075 |  | 364,230 |  |

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

| 30.6.25 |  | 30.6.24

£ | £ |

| Trade creditors | 68,703 |  | 3,604 |  |

| Amounts owed to group undertakings | 5,258,255 |  | 4,909,658 |  |

| Taxation and social security | 9,523 |  | 3,393 |  |

| Other creditors | 34,985 |  | 25,202 |  |

5,371,466 |  | 4,941,857 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30.6.25 |  | 30.6.24

| value: | £ | £ |

| 1 | Ordinary | £1 | 1 |  | 1 |  |

9. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Andrew Fisher BA FCA (Senior Statutory Auditor)

| for and on behalf of The Alanbrookes Group Ltd

Babylonstoren (UK) Limited (Registered number: 09733055)

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

10. | PARENT COMPANY

| The company is a wholly owned subsidiary of Babylonstoren (Pty) Ltd a company registered in South Africa. Registered office Babylonstoren Farm, Klapmuts-Simondium Road, Paarl, South Africa 7670.

11. | GOING CONCERN

| The directors are of the opinion that the company is a going concern due to the continued support of its holding company. Therefore the accounts have been prepared on a going concern basis.