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REGISTERED NUMBER: 05485362 (England and Wales)

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 29 JUNE 2025 |

| FOR |

| COURT OF MASTER SOMMELIERS WORLD-WIDE |

COURT OF MASTER SOMMELIERS WORLD-WIDE (REGISTERED NUMBER: 05485362)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29 JUNE 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

COURT OF MASTER SOMMELIERS WORLD-WIDE

COMPANY INFORMATION

FOR THE YEAR ENDED 29 JUNE 2025

| DIRECTORS: | Mr B M Dawes

| Mr B K Julyan

| Mr O O Hinderer

| Mr D Mesnard

| Mr R Sayburn

| SECRETARY: | Mr R Sayburn

| REGISTERED OFFICE: | 33 Felhampton Road

| London

| London

| SE9 3NT

| REGISTERED NUMBER: | 05485362 (England and Wales)

| ACCOUNTANTS: | Marsland Nash Associates

| Chartered Tax Advisers, Accountants

| and Business Consultants

| Vantage Point House

| Silverhills Road

| Decoy Industrial Estate

| Newton Abbot

| Devon

| TQ12 5ND

COURT OF MASTER SOMMELIERS WORLD-WIDE (REGISTERED NUMBER: 05485362)

BALANCE SHEET

29 JUNE 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 3,314 |  | 690 |  |

CURRENT ASSETS

Stocks | 5 | 35,745 |  | 24,697 |  |

Debtors | 6 | - |  | 234 |  |

Investments | 7 | 201,004 |  | 196,561 |  |

Cash at bank | 711,561 |  | 680,797 |  |

948,310 |  | 902,289 |  |

CREDITORS

Amounts falling due within one year | 8 | 10,862 |  | 10,604 |  |

NET CURRENT ASSETS | 937,448 |  | 891,685 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 940,762 |  | 892,375 |  |

RESERVES

Income and expenditure account | 940,762 |  | 892,375 |  |

MEMBERS' FUNDS | 940,762 |  | 892,375 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 June 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 surplus or deficit 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.

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 27 March 2026 and were signed on its behalf by:

Mr R Sayburn - Director

COURT OF MASTER SOMMELIERS WORLD-WIDE (REGISTERED NUMBER: 05485362)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29 JUNE 2025

1. | STATUTORY INFORMATION

| Court Of Master Sommeliers World-Wide is a private company, limited by guarantee , 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 amounts received in respect of course fees, examination fees, membership fees and sponsorship.

| Tangible fixed assets

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

| Stocks

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

3. | EMPLOYEES AND DIRECTORS

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

4. | TANGIBLE FIXED ASSETS

| Computer

| equipment

£ |

| COST

| At 30 June 2024 | 920 |  |

| Additions | 3,805 |  |

| At 29 June 2025 | 4,725 |  |

| DEPRECIATION

| At 30 June 2024 | 230 |  |

| Charge for year | 1,181 |  |

| At 29 June 2025 | 1,411 |  |

| NET BOOK VALUE

| At 29 June 2025 | 3,314 |  |

| At 29 June 2024 | 690 |  |

COURT OF MASTER SOMMELIERS WORLD-WIDE (REGISTERED NUMBER: 05485362)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 29 JUNE 2025

5. | STOCKS

2025 | 2024 |

£ | £ |

| Stocks | 35,745 |  | 24,697 |  |

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

2025 | 2024 |

£ | £ |

| Other debtors | - |  | 234 |  |

7. | CURRENT ASSET INVESTMENTS

2025 | 2024 |

£ | £ |

| Other - St James Place Wealth | 201,004 |  | 196,561 |  |

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

2025 | 2024 |

£ | £ |

| Tax | 8,353 |  | 7,886 |  |

| Social security and other taxes | 523 |  | 894 |  |

| Accrued expenses | 1,986 |  | 1,824 |  |

10,862 |  | 10,604 |  |

9. | RELATED PARTY DISCLOSURES

| In addition to the fixed remuneration paid to directors disclosed in the accounts, some of the directors earn lecture fees from the company for work completed. The amounts of these fees are as follows:

| Mr B.Julyan £8,826

| Mr B Dawes £3,200

| Mr D Mesnard £7,490

| Mr R Sayburn £31,670

10. | LIMITED BY GUARANTEE

| The company is limited by guarantee and does not have any share capital.