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REGISTERED NUMBER: 11531644 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 August 2025 |

| for |

| The Big Yellow Tea Pot Company Ltd |

| The Big Yellow Tea Pot Company Ltd (Registered number: 11531644) |

Contents of the Financial Statements

for the Year Ended 31 August 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| The Big Yellow Tea Pot Company Ltd |

Company Information

for the Year Ended 31 August 2025

| DIRECTOR: | Mr A Rohrer

| REGISTERED OFFICE: | Oakley House

| Tetbury Road

| Cirencester

| Gloucestershire

| GL7 1US

| REGISTERED NUMBER: | 11531644 (England and Wales)

| The Big Yellow Tea Pot Company Ltd (Registered number: 11531644) |

Balance Sheet

31 August 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 760 |  | 780 |  |

Investment property | 6 | 298,759 |  | 305,659 |  |

299,519 |  | 306,439 |  |

CURRENT ASSETS

Debtors | 7 | 11,803 |  | 8,596 |  |

Cash at bank | 3,789 |  | 2,967 |  |

15,592 |  | 11,563 |  |

CREDITORS

Amounts falling due within one year | 8 | 2,366 |  | 83,965 |  |

NET CURRENT ASSETS/(LIABILITIES) | 13,226 |  | (72,402 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 312,745 |  | 234,037 |  |

CREDITORS

Amounts falling due after more than one year | 9 | 220,640 |  | 220,555 |  |

NET ASSETS | 92,105 |  | 13,482 |  |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Retained earnings | 92,103 |  | 13,480 |  |

92,105 |  | 13,482 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Big Yellow Tea Pot Company Ltd (Registered number: 11531644) |

Balance Sheet - continued

31 August 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 Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 13 March 2026 and were signed by:

Mr A Rohrer - Director

| The Big Yellow Tea Pot Company Ltd (Registered number: 11531644) |

Notes to the Financial Statements

for the Year Ended 31 August 2025

1. | STATUTORY INFORMATION

| The Big Yellow Tea Pot Company Ltd 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. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| 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.

| The Big Yellow Tea Pot Company Ltd (Registered number: 11531644) |

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

3. | ACCOUNTING POLICIES - continued

| 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

| Impairment of fixed assets

| A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

| For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

| For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

| Investments in associates

| Investments in associates accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses.

| Investments in associates accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably without undue cost or effort, the cost model will be adopted.

| Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.

| Investments in joint ventures

| Investments in jointly controlled entities accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses.

| Investments in jointly controlled entities accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably without undue cost or effort, the cost model will be adopted.

| Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the joint venture arising before or after the date of acquisition.

| Investment property

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

| The Big Yellow Tea Pot Company Ltd (Registered number: 11531644) |

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

3. | ACCOUNTING POLICIES - continued

| Financial instruments

| Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

| 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.

| 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.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

£ |

| COST

| At 1 September 2024 | 1,387 |  |

| Additions | 114 |  |

| At 31 August 2025 | 1,501 |  |

| DEPRECIATION

| At 1 September 2024 | 607 |  |

| Charge for year | 134 |  |

| At 31 August 2025 | 741 |  |

| NET BOOK VALUE

| At 31 August 2025 | 760 |  |

| At 31 August 2024 | 780 |  |

| The Big Yellow Tea Pot Company Ltd (Registered number: 11531644) |

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

6. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 September 2024 | 305,659 |  |

| Disposals | (6,900 | ) |

| At 31 August 2025 | 298,759 |  |

| NET BOOK VALUE

| At 31 August 2025 | 298,759 |  |

| At 31 August 2024 | 305,659 |  |

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

2025 | 2024 |

£ | £ |

| Amounts owed by group undertakings | - |  | 2,448 |  |

| Directors' current accounts | 7,478 |  | 1,823 |  |

| Prepayments and accrued income | 4,325 |  | 4,325 |  |

11,803 |  | 8,596 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | - |  | 1,308 |  |

| Amounts owed to group undertakings | - |  | 80,000 |  |

| Tax | 256 |  | 582 |  |

| Other creditors | 1,250 |  | 1,250 |  |

| Accruals and deferred income | 860 |  | 825 |  |

2,366 |  | 83,965 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans - 1-2 years | - |  | 892 |  |

| Other loans - 2-5 years | 220,640 |  | 219,663 |  |

220,640 |  | 220,555 |  |