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REGISTERED NUMBER: 02953447 (England and Wales)

| CAVENDISH FRENCH LIMITED |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 DECEMBER 2025 |

CAVENDISH FRENCH LIMITED (REGISTERED NUMBER: 02953447)

CONTENTS OF THE FINANCIAL STATEMENTS

for the year ended 31 December 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Chartered Accountants' Report | 7 |

CAVENDISH FRENCH LIMITED

COMPANY INFORMATION

for the year ended 31 December 2025

| DIRECTORS: | Mr R J Haynes

| Mrs A M Haynes

| SECRETARY: | Mr R J Haynes

| REGISTERED OFFICE: | Ashbourne House

| The Guildway

| Old Portsmouth Road

| Guildford

| Surrey

| GU3 1LR

| REGISTERED NUMBER: | 02953447 (England and Wales)

| ACCOUNTANTS: | Bessler Hendrie LLP

| Chartered Accountants

| Ashbourne House

| The Guildway

| Old Portsmouth Road

| Guildford

| Surrey

| GU3 1LR

CAVENDISH FRENCH LIMITED (REGISTERED NUMBER: 02953447)

BALANCE SHEET

31 December 2025

2025 | 2024 |

| Notes | £ | £

FIXED ASSETS

Intangible assets | 4 | 12,271 |  | 15,026 |  |

Tangible assets | 5 | 29,395 |  | 7,897 |  |

41,666 |  | 22,923 |  |

CURRENT ASSETS

Stocks | 188,657 |  | 183,235 |  |

Debtors | 6 | 137,647 |  | 95,794 |  |

Cash at bank and in hand | 64,491 |  | 114,668 |  |

390,795 |  | 393,697 |  |

CREDITORS

Amounts falling due within one year | 7 | (171,385 | ) | (181,186 | ) |

NET CURRENT ASSETS | 219,410 |  | 212,511 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 261,076 |  | 235,434 |  |

CREDITORS

Amounts falling due after more than one year | 8 | - |  | (4,167 | ) |

PROVISIONS FOR LIABILITIES | (630 | ) | (880 | ) |

NET ASSETS | 260,446 |  | 230,387 |  |

CAPITAL AND RESERVES

Called up share capital | 1,200 |  | 1,200 |  |

Retained earnings | 259,246 |  | 229,187 |  |

SHAREHOLDERS' FUNDS | 260,446 |  | 230,387 |  |

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

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

CAVENDISH FRENCH LIMITED (REGISTERED NUMBER: 02953447)

BALANCE SHEET - continued

31 December 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 Board of Directors and authorised for issue on 30 March 2026 and were signed on its behalf by:

Mr R J Haynes - Director

Mrs A M Haynes - Director

CAVENDISH FRENCH LIMITED (REGISTERED NUMBER: 02953447)

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 December 2025

1. | STATUTORY INFORMATION

| Cavendish French 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.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts and value added tax for the sale of goods in the ordinary course of the company's activities.

| Turnover is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer and the amount of turnover can be measured reliably.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Website development - 5 years straight line

| Tangible fixed assets

| Tangible fixed assets are stated at their historic cost price less accumulated depreciation. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for use. The asset's residual values, useful lives and depreciation methods are reviewed if there is an indication of significant change since the last reporting date.

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

| Leasehold Improvements - Over the period of the lease

| Plant and machinery - 15% on reducing balance

| Motor vehicles - 20% on reducing balance

| On disposal the difference between the net proceeds and carrying amount of the item sold is recognised in the income statement, and included in administrative expenses.

| Stocks

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

| Financial instruments

| Financial instruments are classified by the directors as basic or non-basic, following the conditions in FRS 102 Section 11. Basic financial instruments are initially measured at transaction price (including transaction cost) and subsequently recognised at amortised cost using the effective interest rate method. The company has no non-basic financial instruments.

CAVENDISH FRENCH LIMITED (REGISTERED NUMBER: 02953447)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| 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.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 4 (2024 - 4 ) .

4. | INTANGIBLE FIXED ASSETS

Other |

intangible |

assets |

| £

| COST

| At 1 January 2025

| and 31 December 2025 | 15,026 |  |

| AMORTISATION

| Charge for year | 2,755 |  |

| At 31 December 2025 | 2,755 |  |

| NET BOOK VALUE

| At 31 December 2025 | 12,271 |  |

| At 31 December 2024 | 15,026 |  |

CAVENDISH FRENCH LIMITED (REGISTERED NUMBER: 02953447)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 December 2025

5. | TANGIBLE FIXED ASSETS

Leasehold | Plant and | Motor |

Improvements | machinery | vehicles | Totals |

| £ | £ | £ | £

| COST

| At 1 January 2025 | 71,451 |  | 27,517 |  | 20,000 |  | 118,968 |  |

| Additions | - |  | 4,787 |  | 24,048 |  | 28,835 |  |

| Disposals | - |  | - |  | (20,000 | ) | (20,000 | ) |

| At 31 December 2025 | 71,451 |  | 32,304 |  | 24,048 |  | 127,803 |  |

| DEPRECIATION

| At 1 January 2025 | 71,451 |  | 23,395 |  | 16,225 |  | 111,071 |  |

| Charge for year | - |  | 1,157 |  | 2,783 |  | 3,940 |  |

| Eliminated on disposal | - |  | - |  | (16,603 | ) | (16,603 | ) |

| At 31 December 2025 | 71,451 |  | 24,552 |  | 2,405 |  | 98,408 |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  | 7,752 |  | 21,643 |  | 29,395 |  |

| At 31 December 2024 | - |  | 4,122 |  | 3,775 |  | 7,897 |  |

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

2025 | 2024 |

| £ | £

| Trade debtors | 68,957 |  | 93,509 |  |

| Other debtors | 68,690 |  | 2,285 |  |

137,647 |  | 95,794 |  |

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

2025 | 2024 |

| £ | £

| Bank loans | 4,167 |  | 10,000 |  |

| Trade creditors | 18,532 |  | 10,669 |  |

| Taxation and social security | 39,155 |  | 44,796 |  |

| Other creditors | 109,531 |  | 115,721 |  |

171,385 |  | 181,186 |  |

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

2025 | 2024 |

| £ | £

| Bank loans | - |  | 4,167 |  |

9. | RELATED PARTY DISCLOSURES

| During the year the company was invoiced £12,000 (2024: £12,000) by the company's directors in respect of rental of the trading premises.

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

CAVENDISH FRENCH LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Cavendish French Limited for the year ended 31 December 2025 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Cavendish French Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Cavendish French Limited and state those matters that we have agreed to state to the Board of Directors of Cavendish French Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cavendish French Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Cavendish French Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Cavendish French Limited. You consider that Cavendish French Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Cavendish French Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

This report should not be regarded as suitable to be used or relied on by any other party wishing to acquire any rights against Bessler Hendrie LLP for any purpose or in any context. Any party, other than the Directors, who obtain access to this report or a copy and chooses to rely on this report (or any part of it) will do so at its own risk

Bessler Hendrie LLP

Chartered Accountants

Ashbourne House

The Guildway

Old Portsmouth Road

Guildford

Surrey

GU3 1LR

30 March 2026