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REGISTERED NUMBER: SC622279 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 January 2025

for

Continental Marketplace Ltd

| Continental Marketplace Ltd (Registered number: SC622279) |

Contents of the Financial Statements

for the Year Ended 31 January 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Continental Marketplace Ltd |

Company Information

for the Year Ended 31 January 2025

| DIRECTORS: | Mrs L J Connelly

| Mrs S J Taylor

| M T Taylor

| M R Taylor

| REGISTERED OFFICE: | Strathclyde Country Park

| Hamilton Road

| Motherwell

| ML1 | 3RT

| REGISTERED NUMBER: | SC622279 (Scotland)

| ACCOUNTANTS: | Gillespie & Anderson

| Chartered Accountants

| 147 Bath Street

| Glasgow

| G2 4SN

| Continental Marketplace Ltd (Registered number: SC622279) |

Balance Sheet

31 January 2025

| 2025 | 2024 |

| as restated |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 510,915 |  | 555,529 |  |

CURRENT ASSETS

Debtors | 5 | 605,966 |  | 604,045 |  |

Cash at bank and in hand | 161,297 |  | 19,735 |  |

767,263 |  | 623,780 |  |

CREDITORS

Amounts falling due within one year | 6 | 309,139 |  | 312,947 |  |

NET CURRENT ASSETS | 458,124 |  | 310,833 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 969,039 |  | 866,362 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (548,801 | ) | (393,748 | ) |

PROVISIONS FOR LIABILITIES | (109,462 | ) | (121,118 | ) |

NET ASSETS | 310,776 |  | 351,496 |  |

CAPITAL AND RESERVES

Called up share capital | 300 |  | 300 |  |

Retained earnings | 310,476 |  | 351,196 |  |

310,776 |  | 351,496 |  |

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

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

| Continental Marketplace Ltd (Registered number: SC622279) |

Balance Sheet - continued

31 January 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 Profit & Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 January 2026 and were signed on its behalf by:

Mrs L J Connelly - Director

| Continental Marketplace Ltd (Registered number: SC622279) |

Notes to the Financial Statements

for the Year Ended 31 January 2025

1. | STATUTORY INFORMATION

| Continental Marketplace Ltd is a private company, limited by shares , registered in Scotland. 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.

| Going concern

| The financial statements are prepared on the going concern basis of accounting as, in the opinion of the directors, there are no matters of material uncertainty which cast doubt on the company's ability to continue.

| Significant judgements and estimates

| The directors have made judgements, estimates and assumptions that affect the amounts reported within the financial statements during the year. Actual results may differ from these estimates. Estimates and underlying assumptions are reviewed on an ongoing basis. The directors' estimates, assumptions and judgements that have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities within the financial statements are addressed and detail is provided in the associated notes.

| Turnover

| Turnover represents net sales of goods and services, excluding value added tax, and recognised when the company becomes entitled to the income.

| Financial instruments

| The company has no complex financial instruments but does hold basic financial instruments of: cash at bank, debtors, and creditors.

| Cash and cash equivalents comprise cash at bank and on hand, foreign currency on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. A bank overdraft would be shown within current liabilities.

| Debtors are initially recognised at fair value and subsequently measured at amortised cost using the effective interest method, less losses for bad debts except where the effect of discounting would be immaterial. In such cases, trade and other debtors are stated at cost less losses for bad debts.

| Trade and other creditors are initially recognised at fair value and subsequently measured at amortised cost using the effective interest rate unless the effect of discounting would be immaterial. In such cases, trade and other creditors are stated at cost.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Plant and machinery etc | - | 6.67% on cost

| Continental Marketplace Ltd (Registered number: SC622279) |

Notes to the Financial Statements - continued

for the Year Ended 31 January 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

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

| 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

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| Employment benefits

| The total cost of employee benefits to which employees have become entitled as a result of service rendered to the entity during the reporting period are recognised and charged to the profit and loss account in the period to which they relate.

| Provision for liabilities

| A provision is initially recognised when there is an obligation at the balance sheet date as the result of a past event, it is probable that there will be the transfer of funds in settlement and the amount of the obligation can be estimated reliably. The provision is subsequently measured by placing a charge against the provision only for expenditure for which the provision was originally recognised.

3. | EMPLOYEES AND DIRECTORS

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

| Continental Marketplace Ltd (Registered number: SC622279) |

Notes to the Financial Statements - continued

for the Year Ended 31 January 2025

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 February 2024

| and 31 January 2025 | 669,213 |  |

| DEPRECIATION

| At 1 February 2024 | 113,684 |  |

| Charge for year | 44,614 |  |

| At 31 January 2025 | 158,298 |  |

| NET BOOK VALUE

| At 31 January 2025 | 510,915 |  |

| At 31 January 2024 | 555,529 |  |

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Plant and

| machinery

| etc

£ |

| COST

| At 1 February 2024

| and 31 January 2025 | 541,161 |  |

| DEPRECIATION

| At 1 February 2024 | 103,217 |  |

| Charge for year | 36,077 |  |

| At 31 January 2025 | 139,294 |  |

| NET BOOK VALUE

| At 31 January 2025 | 401,867 |  |

| At 31 January 2024 | 437,944 |  |

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

2025 | 2024 |

| as restated |

£ | £ |

| Trade debtors | 65,783 |  | 102,532 |  |

| Amounts owed by group undertakings | 538,916 |  | 500,246 |  |

| Other debtors | 1,267 |  | 1,267 |  |

605,966 |  | 604,045 |  |

| Continental Marketplace Ltd (Registered number: SC622279) |

Notes to the Financial Statements - continued

for the Year Ended 31 January 2025

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

2025 | 2024 |

| as restated |

£ | £ |

| Bank loans and overdrafts | - |  | 14,008 |  |

| Hire purchase contracts | 182,200 |  | 153,968 |  |

| Trade creditors | 60,960 |  | 86,345 |  |

| Taxation and social security | 48,346 |  | 41,045 |  |

| Other creditors | 17,633 |  | 17,581 |  |

309,139 |  | 312,947 |  |

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

2025 | 2024 |

| as restated |

£ | £ |

| Bank loans | - |  | 27,941 |  |

| Hire purchase contracts | 548,801 |  | 365,807 |  |

548,801 |  | 393,748 |  |

8. | OTHER FINANCIAL COMMITMENTS

| The hire purchase liabilities are secured over the assets to which they relate, along with personal guarantees provided by three of the company's directors and a company cross-guarantee from Lochview Theme Park (Scotland) Ltd.

9. | RELATED PARTY DISCLOSURES

| Lochview Theme Park (Scotland) Ltd and Bizarre Bar Ltd are considered related parties by virtue of the control exerted over both entities by the same individuals. During the year under review, the company recharged the former with heat & light recharges amounting to £283,066 (2024 - £116,602).

| Amounts owed by those related parties are shown in the notes to the accounts and relate to loans advanced by the company to these related parties, which are regarded as interest free and repayable on demand. Movements in the year relate to loan repayments, along with expenses incurred by the company on behalf of both related parties, together with income received by the other companies which relates to trading by Continental Marketplace Ltd.

| In addition, other creditors include a loan of £12,000 (2024 - £12,000) owed to Mattie Taylor who is regarded as a related party due to his family connections with the directors of the company. The loan is interest free and repayable by demand.

10. | ULTIMATE CONTROLLING PARTY

| The issued share capital is split equally between six shareholders, with those shares carrying equal rights with respect to voting, dividends and distributions. Consequently, the directors consider that there is no ultimate controlling party.