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REGISTERED NUMBER: 00162896 (England and Wales)

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 JUNE 2025 |

| FOR |

| E.W KING & CO. LIMITED |

E.W KING & CO. LIMITED (REGISTERED NUMBER: 00162896)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

E.W KING & CO. LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 30 JUNE 2025

| Directors: | Mrs T Palmer

| A Tokely

| Registered office: | Monks Farm

| Pantlings Lane

| Coggeshall Road

| Kelvedon

| Essex

| CO5 9PG

| Registered number: | 00162896 (England and Wales)

| Senior statutory auditor: | Steven Collins

| Auditors: | Baverstocks Limited

| Statutory Auditor

| Chartered Certified Accountants

| Dickens House

| Guithavon Street

| Witham

| Essex

| CM8 1BJ

| Bankers: | National Westminster Bank Plc

| 47 High Street

| Braintree

| Essex

| CM7 1JT

E.W KING & CO. LIMITED (REGISTERED NUMBER: 00162896)

BALANCE SHEET

30 JUNE 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

Fixed assets

Intangible assets | 4 | 161,968 |  | 193,718 |  |

Tangible assets | 5 | 1,261,688 |  | 1,226,523 |  |

Investments | 6 | 1,228,416 |  | 1,183,268 |  |

2,652,072 |  | 2,603,509 |  |

Current assets

Stocks | 1,539,856 |  | 1,649,856 |  |

Debtors | 7 | 251,530 |  | 307,981 |  |

Cash at bank and in hand | 3,276,462 |  | 3,093,055 |  |

5,067,848 |  | 5,050,892 |  |

Creditors

Amounts falling due within one year | 8 | 618,190 |  | 792,097 |  |

Net current assets | 4,449,658 |  | 4,258,795 |  |

Total assets less current liabilities | 7,101,730 |  | 6,862,304 |  |

Provisions for liabilities | 284,599 |  | 273,513 |  |

Net assets | 6,817,131 |  | 6,588,791 |  |

Capital and reserves

Called up share capital | 27,502 |  | 27,502 |  |

Share premium | 1,125 |  | 1,125 |  |

Revaluation reserve | 9 | 240,845 |  | 199,237 |  |

Retained earnings | 6,547,659 |  | 6,360,927 |  |

Shareholders' funds | 6,817,131 |  | 6,588,791 |  |

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 February 2026 and were signed on its behalf by:

Mrs T Palmer - Director

A Tokely - Director

E.W KING & CO. LIMITED (REGISTERED NUMBER: 00162896)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

1. | Statutory information

| E.W King & Co. 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 as modified by the revaluation of certain assets.

| Preparation of consolidated financial statements

| The financial statements contain information about E.W King & Co. Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

| Turnover

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

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2020, is being amortised evenly over its estimated useful life of ten years.

| Mailing lists

| Mailing lists are written off to the profit and loss account evenly over three years, starting in the first year of use.

| Tangible fixed assets

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

| Freehold Land | - 0% on Cost |

| Freehold Buildings | - 2% on Cost |

| Improvements to Property |  | - 2% on Cost |  |

| Motor Vehicles | - 25% on Cost |

| Plant and Machinery - Commercial Vehicles | - 15% on Cost |

|  | - Tractors and Accessories | - 20% on Cost |

|  | - Machinery | - 15% and 5% on Cost |

|  | - Sundry Plant and Equipment | - 15% on Cost |

|  | - Combine Harvesters | - 15% on Cost |

| Fixtures and Fittings | - 5% on Cost |

| Office Equipment |  | - General Office Equipment |  | - 15% on Cost |  |

|  | - Website |  | - 20% on Cost |  |

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Stocks

| Stocks are stated at the lower of cost and net realisable value. Cost is determined on a first in, first out basis on the costs incurred in bringing each item to its present location and condition.

| Net realisible value is based upon the estimated selling price after due allowance for all future costs expected to be incurred to completion and sale.

E.W KING & CO. LIMITED (REGISTERED NUMBER: 00162896)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

2. | Accounting policies - continued

| 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.

| 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.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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.

| Investments

| Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

3. | Employees and directors

| The average number of employees during the year was 49 (2024 - 46 ) .

E.W KING & CO. LIMITED (REGISTERED NUMBER: 00162896)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

4. | Intangible fixed assets

| Patents |

| and |

| Goodwill |  | Licences |  | Totals

£ | £ | £ |

| Cost

| At 1 July 2024

| and 30 June 2025 | 368,000 |  | 26,981 |  | 394,981 |  |

| Amortisation

| At 1 July 2024 | 174,282 |  | 26,981 |  | 201,263 |  |

| Amortisation for year | 31,750 |  | - |  | 31,750 |  |

| At 30 June 2025 | 206,032 |  | 26,981 |  | 233,013 |  |

| Net book value

| At 30 June 2025 | 161,968 |  | - |  | 161,968 |  |

| At 30 June 2024 | 193,718 |  | - |  | 193,718 |  |

5. | Tangible fixed assets

| Improvements |

| Freehold |  | to |  | Plant and

| Property |  | Property |  | Machinery

£ | £ | £ |

| Cost

| At 1 July 2024 | 766,380 |  | 6,527 |  | 1,902,445 |  |

| Additions | 63,354 |  | - |  | 96,730 |  |

| At 30 June 2025 | 829,734 |  | 6,527 |  | 1,999,175 |  |

| Depreciation

| At 1 July 2024 | 413,009 |  | 1,751 |  | 1,120,104 |  |

| Charge for year | 15,445 |  | 130 |  | 107,141 |  |

| At 30 June 2025 | 428,454 |  | 1,881 |  | 1,227,245 |  |

| Net book value

| At 30 June 2025 | 401,280 |  | 4,646 |  | 771,930 |  |

| At 30 June 2024 | 353,371 |  | 4,776 |  | 782,341 |  |

E.W KING & CO. LIMITED (REGISTERED NUMBER: 00162896)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

5. | Tangible fixed assets - continued

| Fixtures |

| and |  | Motor |  | Office |

| Fittings |  | Vehicles |  | Equipment |  | Totals

£ | £ | £ | £ |

| Cost

| At 1 July 2024 | 102,098 |  | 9,495 |  | 176,435 |  | 2,963,380 |  |

| Additions | - |  | - |  | 23,925 |  | 184,009 |  |

| At 30 June 2025 | 102,098 |  | 9,495 |  | 200,360 |  | 3,147,389 |  |

| Depreciation

| At 1 July 2024 | 60,109 |  | 9,495 |  | 132,389 |  | 1,736,857 |  |

| Charge for year | 10,330 |  | - |  | 15,798 |  | 148,844 |  |

| At 30 June 2025 | 70,439 |  | 9,495 |  | 148,187 |  | 1,885,701 |  |

| Net book value

| At 30 June 2025 | 31,659 |  | - |  | 52,173 |  | 1,261,688 |  |

| At 30 June 2024 | 41,989 |  | - |  | 44,046 |  | 1,226,523 |  |

| Included in land and buildings is freehold land with a cost value of £2,731 (2024: £2,731) which is not depreciated.

6. | Fixed asset investments

| Shares in |

| Group |  | Other |

| Undertakings |  | investments |  | Totals

£ | £ | £ |

| Cost or valuation

| At 1 July 2024 | 100 |  | 1,183,168 |  | 1,183,268 |  |

| Additions | - |  | 65,698 |  | 65,698 |  |

| Disposals | - |  | (76,029 | ) | (76,029 | ) |

| Revaluations | - |  | 55,479 |  | 55,479 |  |

| At 30 June 2025 | 100 |  | 1,228,316 |  | 1,228,416 |  |

| Net book value

| At 30 June 2025 | 100 |  | 1,228,316 |  | 1,228,416 |  |

| At 30 June 2024 | 100 |  | 1,183,168 |  | 1,183,268 |  |

E.W KING & CO. LIMITED (REGISTERED NUMBER: 00162896)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

6. | Fixed asset investments - continued

| Cost or valuation at 30 June 2025 is represented by:

| Shares in |

| Group |  | Other |

| Undertakings |  | investments |  | Totals

£ | £ | £ |

| Valuation in 2018 | - |  | 44,527 |  | 44,527 |  |

| Valuation in 2019 | - |  | 26,587 |  | 26,587 |  |

| Valuation in 2020 | - |  | (52,656 | ) | (52,656 | ) |

| Valuation in 2021 | - |  | 428,485 |  | 428,485 |  |

| Valuation in 2022 | - |  | (195,465 | ) | (195,465 | ) |

| Valuation in 2023 | - |  | (4,119 | ) | (4,119 | ) |

| Valuation in 2024 | - |  | 44,898 |  | 44,898 |  |

| Valuation in 2025 | - |  | 55,479 |  | 55,479 |  |

| Cost | 100 |  | 880,580 |  | 880,680 |  |

100 |  | 1,228,316 |  | 1,228,416 |  |

7. | Debtors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Trade Debtors | 3,142 |  | 11,094 |  |

| Amounts owed by group undertakings | 64,360 |  | 78,692 |  |

| Other Debtors | 1,617 |  | 1,618 |  |

| VAT | 45,872 |  | 34,217 |  |

| Prepayments and Accrued Income | 136,539 |  | 182,360 |  |

251,530 |  | 307,981 |  |

8. | Creditors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Trade Creditors | 298,078 |  | 473,387 |  |

| Corporation Tax | 120,973 |  | 129,866 |  |

| Social Security and Other

| Taxes | 41,105 |  | 34,737 |  |

| Other Creditors | 88,180 |  | 83,063 |  |

| Accruals and Deferred Income | 69,854 |  | 71,044 |  |

618,190 |  | 792,097 |  |

9. | Reserves

| Revaluation

| reserve

£ |

| At 1 July 2024 | 199,237 |  |

| Transfer of revaluation | 41,608 |  |

| At 30 June 2025 | 240,845 |  |

E.W KING & CO. LIMITED (REGISTERED NUMBER: 00162896)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

10. | Disclosure under Section 444(5B) of the Companies Act 2006

| The Report of the Auditors was unqualified.

| Steven Collins (Senior Statutory Auditor)

| for and on behalf of Baverstocks Limited

11. | Other financial commitments

| The company has financial commitments of £105,907 in relation to non cancellable lease agreements.

12. | Related party disclosures

| During the year, the company has recharged wages of £4,205 to a related party.

| During the year, the company has made sales of £4,333 to a related company.

| At the balance sheet date an amount of £34,360 was due from a related party.

13. | FRC Ethical Standard - provisions available for small entities

| In common with many other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.