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REGISTERED NUMBER: 06606491 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 MAY 2025 |

| FOR |

| ST. MORITZ LIMITED |

| ST. MORITZ LIMITED (REGISTERED NUMBER: 06606491) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

Page |

| Company Information | 1 |

| Abridged Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Chartered Accountants' Report | 6 |

| ST. MORITZ LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MAY 2025

| DIRECTORS: | D Rolley

| J Storer

| REGISTERED OFFICE: | 7 Cavendish Circus

| Buxton

| Derbyshire

| SK17 6AT

| REGISTERED NUMBER: | 06606491 (England and Wales)

| ACCOUNTANTS: | A.Allen & Son Limited

| 45 Union Road

| New Mills

| High Peak

| SK22 3EL

| ST. MORITZ LIMITED (REGISTERED NUMBER: 06606491) |

ABRIDGED BALANCE SHEET

31 MAY 2025

| 31/5/25 | 31/5/24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 48,133 |  | 50,251 |  |

48,133 |  | 50,251 |  |

CURRENT ASSETS

Stocks | 7,000 |  | 8,000 |  |

Debtors | 4,806 |  | 1,993 |  |

Cash at bank and in hand | 17,949 |  | 22,479 |  |

29,755 |  | 32,472 |  |

CREDITORS

Amounts falling due within one year | 59,764 |  | 54,354 |  |

NET CURRENT LIABILITIES | (30,009 | ) | (21,882 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 18,124 |  | 28,369 |  |

CREDITORS

Amounts falling due after more than one year | 2,650 |  | 13,087 |  |

NET ASSETS | 15,474 |  | 15,282 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 15,374 |  | 15,182 |  |

SHAREHOLDERS' FUNDS | 15,474 |  | 15,282 |  |

| ST. MORITZ LIMITED (REGISTERED NUMBER: 06606491) |

ABRIDGED BALANCE SHEET - continued

31 MAY 2025

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

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

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 May 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 8 September 2025 and were signed on its behalf by:

D Rolley - Director

J Storer - Director

| ST. MORITZ LIMITED (REGISTERED NUMBER: 06606491) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

1. | STATUTORY INFORMATION

| St. Moritz 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

| Turnover represents net income from food and drink, excluding value added tax.

| Tangible fixed assets

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

| Improvements to property | - | 2% on cost

| Plant and machinery | - | 20% on reducing balance

| Fixtures and fittings | - | 20% on reducing balance

| Computer equipment | - | 25% on cost

| Stocks

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

| 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 balance sheet date.

| 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 14 (2024 - 17 ) .

| ST. MORITZ LIMITED (REGISTERED NUMBER: 06606491) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

4. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 June 2024

| and 31 May 2025 | 113,647 |  |

| DEPRECIATION

| At 1 June 2024 | 63,396 |  |

| Charge for year | 2,118 |  |

| At 31 May 2025 | 65,514 |  |

| NET BOOK VALUE

| At 31 May 2025 | 48,133 |  |

| At 31 May 2024 | 50,251 |  |

5. | RELATED PARTY DISCLOSURES

| The directors are the ultimate controlling party.

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

ST. MORITZ 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.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of St. Moritz Limited for the year ended 31 May 2025 which comprise the Statement of Income and Retained Earnings, Abridged Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of St. Moritz Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of St. Moritz Limited and state those matters that we have agreed to state to the Board of Directors of St. Moritz Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than St. Moritz Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that St. Moritz Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of St. Moritz Limited. You consider that St. Moritz Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of St. Moritz Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

A.Allen & Son Limited

45 Union Road

New Mills

High Peak

SK22 3EL

8 September 2025