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REGISTERED NUMBER: 08766744 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 May 2025 |

| for |

| BAVARIAN WINTER WONDERLAND LIMITED |

BAVARIAN WINTER WONDERLAND LIMITED (REGISTERED NUMBER: 08766744) |

Contents of the Financial Statements

for the year ended 31 May 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| BAVARIAN WINTER WONDERLAND LIMITED |

Company Information

for the year ended 31 May 2025

| DIRECTORS: | P Greier

| M Rabadia

| REGISTERED OFFICE: | Units 22-23 The IO Centre

| 59-71 River Road

| Barking

| IG11 0DR

| REGISTERED NUMBER: | 08766744 (England and Wales)

| ACCOUNTANTS: | K J Pittalis and Partners LLP

| Chartered Certified Accountants

| Global House

| 303 Ballards Lane

| London

| N12 8NP

BAVARIAN WINTER WONDERLAND LIMITED (REGISTERED NUMBER: 08766744) |

Statement of Financial Position

31 May 2025

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

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 866,810 |  | 1,131,132 |  |

CURRENT ASSETS

Debtors | 5 | 2,125,673 |  | 2,115,845 |  |

Cash at bank and in hand | 377,185 |  | 348,321 |  |

2,502,858 |  | 2,464,166 |  |

CREDITORS

Amounts falling due within one year | 6 | (2,974,619 | ) | (3,156,960 | ) |

NET CURRENT LIABILITIES | (471,761 | ) | (692,794 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 395,049 |  | 438,338 |  |

PROVISIONS FOR LIABILITIES | 7 | (127,255 | ) | (173,700 | ) |

NET ASSETS | 267,794 |  | 264,638 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 267,694 |  | 264,538 |  |

SHAREHOLDERS' FUNDS | 267,794 |  | 264,638 |  |

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.

BAVARIAN WINTER WONDERLAND LIMITED (REGISTERED NUMBER: 08766744) |

Statement of Financial Position - continued

31 May 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 Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 February 2026 and were signed on its behalf by:

P Greier - Director

BAVARIAN WINTER WONDERLAND LIMITED (REGISTERED NUMBER: 08766744) |

Notes to the Financial Statements

for the year ended 31 May 2025

1. | STATUTORY INFORMATION

| Bavarian Winter Wonderland 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 sales of goods and services net of VAT and trade discounts. Turnover is recognised when the goods and services are provided to the customer.

| 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 | - | 25% on reducing balance

| Fixtures and fittings | - | 33% on reducing balance

| Financial instruments

| The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position 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.

| Cash and cash equivalent

| Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

| Creditors

| Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3. | EMPLOYEES AND DIRECTORS

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

BAVARIAN WINTER WONDERLAND LIMITED (REGISTERED NUMBER: 08766744) |

Notes to the Financial Statements - continued

for the year ended 31 May 2025

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |

| machinery |  | fittings |  | Totals

£ | £ | £ |

| COST

| At 1 June 2024

| and 31 May 2025 | 671,681 |  | 1,448,227 |  | 2,119,908 |  |

| DEPRECIATION

| At 1 June 2024 | 118,156 |  | 870,620 |  | 988,776 |  |

| Charge for year | 67,168 |  | 197,154 |  | 264,322 |  |

| At 31 May 2025 | 185,324 |  | 1,067,774 |  | 1,253,098 |  |

| NET BOOK VALUE

| At 31 May 2025 | 486,357 |  | 380,453 |  | 866,810 |  |

| At 31 May 2024 | 553,525 |  | 577,607 |  | 1,131,132 |  |

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

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

£ | £ |

| Amounts owed by related parties | 2,125,673 |  | 2,115,845 |  |

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

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

£ | £ |

| Trade creditors | 750 |  | 30,988 |  |

| Amounts owed to related parties | 2,738,002 |  | 2,671,028 |  |

| Taxation and social security | 233,355 |  | 417,432 |  |

| Other creditors | 2,512 |  | 37,512 |  |

2,974,619 |  | 3,156,960 |  |

7. | PROVISIONS FOR LIABILITIES

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

£ | £ |

| Deferred tax

| Accelerated capital allowances | 127,255 |  | 173,700 |  |

| Deferred |

| tax |

£ |

| Balance at 1 June 2024 | 173,700 |  |

| Provided during year | (46,445 | ) |

| Balance at 31 May 2025 | 127,255 |  |

BAVARIAN WINTER WONDERLAND LIMITED (REGISTERED NUMBER: 08766744) |

Notes to the Financial Statements - continued

for the year ended 31 May 2025

8. | RELATED PARTY DISCLOSURES

| At the year end the company owed to the director £2,512 (2024 - £37,512).

| Included in other creditors there is an amount of £2,738,002 (2024 - £2,699,028), due to Christmas Functions Limited, a company under the same control of directors/shareholders.

| Included in other debtors there is an amount of £2,123,551 (2024- £2,115,845) due from Franke Fahrzeugbau , a German company under the same control of one of the directors/ shareholders.

9. | ULTIMATE CONTROLLING PARTY

| The directors control the company by virtue of their direct interest in the whole of the issued share capital.