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REGISTERED NUMBER: 05992353 (England and Wales)

| WINCHELSEA FARM FOODS LIMITED |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 5TH APRIL 2025 |

WINCHELSEA FARM FOODS LIMITED (REGISTERED NUMBER: 05992353)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 5TH APRIL 2025

| Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |  | to |  | 5

WINCHELSEA FARM FOODS LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 5TH APRIL 2025

| DIRECTORS: | Mr S J R Rumsey

| Mrs A C E Rumsey

| REGISTERED OFFICE: | Elms Farm

| Pett Lane

| Icklesham

| East Sussex

| TN36 4AH

| REGISTERED NUMBER: | 05992353 (England and Wales)

| ACCOUNTANTS: | Gibbons Mannington & Phipps LLP

| Chartered Accountants

| 20 Eversley Road

| Bexhill-on-Sea

| East Sussex

| TN40 1HE

WINCHELSEA FARM FOODS LIMITED (REGISTERED NUMBER: 05992353)

BALANCE SHEET

5TH APRIL 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 34,378 |  | 42,243 |  |

CURRENT ASSETS

Stocks | 6,051 |  | 9,268 |  |

Debtors | 5 | 1,042 |  | 924 |  |

Cash at bank and in hand | 1,661 |  | 5,033 |  |

8,754 |  | 15,225 |  |

CREDITORS

Amounts falling due within one year | 6 | 28,049 |  | 32,974 |  |

NET CURRENT LIABILITIES | (19,295 | ) | (17,749 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 15,083 |  | 24,494 |  |

CREDITORS

Amounts falling due after more than one year | 7 | 6,582,018 |  | 6,443,205 |  |

NET LIABILITIES | (6,566,935 | ) | (6,418,711 | ) |

CAPITAL AND RESERVES

Called up share capital | 8 | 2 |  | 2 |  |

Retained earnings | (6,566,937 | ) | (6,418,713 | ) |

SHAREHOLDERS' FUNDS | (6,566,935 | ) | (6,418,711 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5th April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 5th April 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.

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 27th March 2026 and were signed on its behalf by:

Mr S J R Rumsey - Director

WINCHELSEA FARM FOODS LIMITED (REGISTERED NUMBER: 05992353)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 5TH APRIL 2025

1. | STATUTORY INFORMATION

| Winchelsea Farm Foods 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.

| The directors believe it is appropriate to prepare the financial statements on a going concern basis as the company will continue in operational existence for the foreseeable future and is anticipated to return profits in future years. In the meantime the company will be financially supported by its parent company, which is a charity. In order to protect the interests of the charity, one of the directors has provided a personal guarantee to the company and further funding is supplied by one of the directors when required.

| 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

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

| Improvements to property | - | 20% on reducing balance

| Plant and machinery | - | 50% on reducing balance and 15% on reducing balance

| Fixtures and fittings | - | 50% on reducing balance and 15% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Stocks

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

| 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.

| Deferred tax

| No provision in respect of Corporation tax or deferred tax has been made as the company is a trading subsidiary of a charitable undertaking. The company has the intention to covenant its taxable profits to its parent undertaking.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

WINCHELSEA FARM FOODS LIMITED (REGISTERED NUMBER: 05992353)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 5TH APRIL 2025

4. | TANGIBLE FIXED ASSETS

| Improvements |  | Fixtures |

| to |  | Plant and |  | and |  | Motor |

| property |  | machinery |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 6th April 2024 |

| and 5th April 2025 | 375,134 |  | 95,308 |  | 56,168 |  | 14,096 |  | 540,706 |  |

| DEPRECIATION

| At 6th April 2024 | 345,332 |  | 86,274 |  | 53,076 |  | 13,782 |  | 498,464 |  |

| Charge for year | 5,960 |  | 1,360 |  | 466 |  | 78 |  | 7,864 |  |

| At 5th April 2025 | 351,292 |  | 87,634 |  | 53,542 |  | 13,860 |  | 506,328 |  |

| NET BOOK VALUE

| At 5th April 2025 | 23,842 |  | 7,674 |  | 2,626 |  | 236 |  | 34,378 |  |

| At 5th April 2024 | 29,802 |  | 9,034 |  | 3,092 |  | 314 |  | 42,242 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | - |  | 68 |  |

| Other debtors | 1,042 |  | 856 |  |

1,042 |  | 924 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 22,781 |  | 26,242 |  |

| Taxation and social security | 2,581 |  | 2,720 |  |

| Other creditors | 2,687 |  | 4,012 |  |

28,049 |  | 32,974 |  |

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

2025 | 2024 |

£ | £ |

| Amounts owed to group undertakings | 2,307,222 |  | 2,177,467 |  |

| Other creditors | 4,274,796 |  | 4,265,738 |  |

6,582,018 |  | 6,443,205 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 2 | Ordinary | £1 | 2 |  | 2 |  |

WINCHELSEA FARM FOODS LIMITED (REGISTERED NUMBER: 05992353)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 5TH APRIL 2025

9. | RELATED PARTY DISCLOSURES

| The following transactions occurred in the year in connection with related parties:

| There was a loan due to The Wetland Trust, the company's immediate parent undertaking, of £2,307,222 (2024: £2,177,467). The directors, Mr S J R Rumsey and Mrs A Rumsey are trustees of The Wetland Trust. The loan was made on an arms length basis and interest is charged at commercial rates. This loan is repayable on demand but the parent undertaking has indicated its willingness to defer any repayment of this loan until after more than one year. The director Mr S J R Rumsey has given a personal guarantee in support of the full amount of the loan owed to The Wetland Trust.

| There was a loan due to Mr S J R Rumsey, a director of the company of £4,274,796 (2024:£4,265,738) This loan is repayable on demand but the director has indicated his willingness to defer any repayment of this loan until after more than one year. The loan is interest free.

10. | ULTIMATE CONTROLLING PARTY

| The company is ultimately controlled by the board of trustees of The Wetland Trust, a UK registered charity, of which Mr S J R Rumsey and Mrs A C E Rumsey are members.