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REGISTERED NUMBER: 06298357 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 JULY 2025 |

| FOR |

| COMFORT MATTRESS LIMITED |

COMFORT MATTRESS LIMITED (REGISTERED NUMBER: 06298357)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

COMFORT MATTRESS LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 JULY 2025

| DIRECTORS: | J E Roberts-Mundy

| S R O Mundy

| SECRETARY: | J E Roberts-Mundy

| REGISTERED OFFICE: | 3 Doolittle Yard

| Froghall Road

| Ampthill

| Bedfordshire

| MK45 2NW

| BUSINESS ADDRESS: | 5b St Francis Way

| Shefford

| Bedfordshire

| SG17 5DZ

| REGISTERED NUMBER: | 06298357 (England and Wales)

| ACCOUNTANTS: | GKP (Ampthill) Limited

| Chartered Accountants

| 3 Doolittle Yard

| Froghall Road

| Ampthill

| Bedfordshire

| MK45 2NW

COMFORT MATTRESS LIMITED (REGISTERED NUMBER: 06298357)

BALANCE SHEET

31 JULY 2025

2025 | 2024 |

| Notes | £ | £

FIXED ASSETS

Tangible assets | 4 | 539,124 |  | 516,240 |  |

Investment property | 5 | 263,367 |  | 263,367 |  |

802,491 |  | 779,607 |  |

CURRENT ASSETS

Stocks | 325,000 |  | 425,321 |  |

Debtors | 6 | 161,968 |  | 107,344 |  |

Cash at bank and in hand | 153,281 |  | 163,068 |  |

640,249 |  | 695,733 |  |

CREDITORS

Amounts falling due within one year | 7 | (293,422 | ) | (329,411 | ) |

NET CURRENT ASSETS | 346,827 |  | 366,322 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,149,318 |  | 1,145,929 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (80,208 | ) | (140,402 | ) |

PROVISIONS FOR LIABILITIES | (10,893 | ) | (3,614 | ) |

NET ASSETS | 1,058,217 |  | 1,001,913 |  |

CAPITAL AND RESERVES

Called up share capital | 200 |  | 200 |  |

Retained earnings | 1,058,017 |  | 1,001,713 |  |

SHAREHOLDERS' FUNDS | 1,058,217 |  | 1,001,913 |  |

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

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

COMFORT MATTRESS LIMITED (REGISTERED NUMBER: 06298357)

BALANCE SHEET - continued

31 JULY 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 3 March 2026 and were signed on its behalf by:

J E Roberts-Mundy - Director

S R O Mundy - Director

COMFORT MATTRESS LIMITED (REGISTERED NUMBER: 06298357)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

1. | STATUTORY INFORMATION

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

| Tangible fixed assets

| Tangible fixed assets are stated at cost less depreciation. Depreciation has been provided on all tangible fixed assets at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life. It is calculated at the following rates:

| Freehold properties |  | - 2% on cost |  |

| Motor vehicles |  | - 25% on reducing balance |  |

| Plant and machinery |  | - 15% on reducing balance |  |

| Fixtures and fittings |  | - 25% on reducing balance |  |

| Office equipment |  | - 33% on cost |  |

| Computer equipment |  | - 15% on reducing balance |  |

| Land is not depreciated and the residual value of the freehold property is estimated to be in excess of costs.

| Investment property

| Investment property is shown at fair value. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| 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 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.

COMFORT MATTRESS LIMITED (REGISTERED NUMBER: 06298357)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 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 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 8 (2024 - 8 ) .

4. | TANGIBLE FIXED ASSETS

Freehold | Motor | Plant and |

properties | vehicles | machinery |

| £ | £ | £

| COST

| At 1 August 2024 | 504,074 |  | 20,250 |  | 10,301 |  |

| Additions | - |  | 29,200 |  | - |  |

| At 31 July 2025 | 504,074 |  | 49,450 |  | 10,301 |  |

| DEPRECIATION

| At 1 August 2024 | 2,256 |  | 12,498 |  | 8,196 |  |

| Charge for year | 360 |  | 5,388 |  | 316 |  |

| At 31 July 2025 | 2,616 |  | 17,886 |  | 8,512 |  |

| NET BOOK VALUE

| At 31 July 2025 | 501,458 |  | 31,564 |  | 1,789 |  |

| At 31 July 2024 | 501,818 |  | 7,752 |  | 2,105 |  |

COMFORT MATTRESS LIMITED (REGISTERED NUMBER: 06298357)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 2025

4. | TANGIBLE FIXED ASSETS - continued

Fixtures |

and | Office | Computer |

fittings | equipment | equipment | Totals |

| £ | £ | £ | £

| COST

| At 1 August 2024 | 8,557 |  | 5,105 |  | 11,359 |  | 559,646 |  |

| Additions | - |  | 480 |  | - |  | 29,680 |  |

| At 31 July 2025 | 8,557 |  | 5,585 |  | 11,359 |  | 589,326 |  |

| DEPRECIATION

| At 1 August 2024 | 8,362 |  | 5,105 |  | 6,989 |  | 43,406 |  |

| Charge for year | 50 |  | 26 |  | 656 |  | 6,796 |  |

| At 31 July 2025 | 8,412 |  | 5,131 |  | 7,645 |  | 50,202 |  |

| NET BOOK VALUE

| At 31 July 2025 | 145 |  | 454 |  | 3,714 |  | 539,124 |  |

| At 31 July 2024 | 195 |  | - |  | 4,370 |  | 516,240 |  |

5. | INVESTMENT PROPERTY

Total |

| £

| FAIR VALUE

| At 1 August 2024

| and 31 July 2025 | 263,367 |  |

| NET BOOK VALUE

| At 31 July 2025 | 263,367 |  |

| At 31 July 2024 | 263,367 |  |

| The directors consider the open market value of the investment property owned by the company to be consistent with the above net book value.

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

2025 | 2024 |

| £ | £

| Trade debtors | 42,590 |  | 45,481 |  |

| Directors' loan account | 62,440 |  | - |  |

| Other debtors | 2,770 |  | 6,970 |  |

| VAT | 40,537 |  | 45,265 |  |

| Prepayments and accrued income | 13,631 |  | 9,628 |  |

161,968 |  | 107,344 |  |

COMFORT MATTRESS LIMITED (REGISTERED NUMBER: 06298357)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 2025

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

2025 | 2024 |

| £ | £

| Bank loans (see note 9) | 57,165 |  | 101,576 |  |

| Trade creditors | 185,886 |  | 196,582 |  |

| Corporation tax | 39,003 |  | 1,004 |  |

| Social security and other taxes | 2,124 |  | 2,308 |  |

| Other Creditors | 1,506 |  | 69 |  |

| Directors' loan account | - |  | 19,261 |  |

| Pension | 1,376 |  | 1,426 |  |

| Accruals | 6,362 |  | 7,185 |  |

293,422 |  | 329,411 |  |

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

2025 | 2024 |

| £ | £

| Bank loans (see note 9) | 80,208 |  | 140,402 |  |

9. | LOANS

| An analysis of the maturity of loans is given below:

2025 | 2024 |

| £ | £

| Amounts falling due within one year or on demand:

| Bank loan | 32,879 |  | 32,879 |  |

| Bank loan CBILS | 24,286 |  | 68,697 |  |

57,165 |  | 101,576 |  |

| Amounts falling due between one and two years:

| Bank loans | 80,208 |  | 116,116 |  |

| Bank loan CBILS due > 1 year | - |  | 24,286 |  |

80,208 |  | 140,402 |  |

| The bank loan is secured by way of a debenture incorporating a fixed and floating charge held by legal mortgage over the assets and undertakings of the company. In addition, the freehold properties are further secured by way of two additional legal mortgage charges.

10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| During the year there was an advance to S R O Mundy and J E Roberts-Mundy of £81,701. At the year end they owed to the company £62,440 (2024 £19,261 owed from the company).

11. | RELATED PARTY DISCLOSURES

| No one entity has control or ultimate control of the company.