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REGISTERED NUMBER: 09559009 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

Fine & Country (Bse) Limited

| Fine & Country (Bse) Limited (Registered number: 09559009) |

Contents of the Financial Statements

for the Year Ended 30 November 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Fine & Country (Bse) Limited |

Company Information

for the Year Ended 30 November 2025

| DIRECTOR: | Y Prodromou

| REGISTERED OFFICE: | The Stables

| Summer Road

| Walsham Le Willows

| Suffolk

| IP31 3AJ

| REGISTERED NUMBER: | 09559009 (England and Wales)

| ACCOUNTANTS: | Mead Accounting Limited

| Chartered Certified Accountants

| The Stables

| Summer Road

| Walsham Le Willows

| Suffolk

| IP31 3AJ

| Fine & Country (Bse) Limited (Registered number: 09559009) |

Balance Sheet

30 November 2025

| 30.11.25 | 30.11.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 5 | 5,000 |  | 5,000 |  |

Tangible assets | 6 | 2,418 |  | 2,932 |  |

7,418 |  | 7,932 |  |

CURRENT ASSETS

Debtors | 7 | 26,594 |  | 24,461 |  |

Cash at bank | 969 |  | 45,203 |  |

27,563 |  | 69,664 |  |

CREDITORS

Amounts falling due within one year | 8 | 13,002 |  | 187,595 |  |

NET CURRENT ASSETS/(LIABILITIES) | 14,561 |  | (117,931 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 21,979 |  | (109,999 | ) |

CREDITORS

Amounts falling due after more than one year | 9 | (20,000 | ) | - |  |

PROVISIONS FOR LIABILITIES | 11 | (459 | ) | (557 | ) |

NET ASSETS/(LIABILITIES) | 1,520 |  | (110,556 | ) |

CAPITAL AND RESERVES

Called up share capital | 12 | 2 |  | 2 |  |

Retained earnings | 1,518 |  | (110,558 | ) |

SHAREHOLDERS' FUNDS | 1,520 |  | (110,556 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

| Fine & Country (Bse) Limited (Registered number: 09559009) |

Balance Sheet - continued

30 November 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 8 May 2026 and were signed by:

Y Prodromou - Director

| Fine & Country (Bse) Limited (Registered number: 09559009) |

Notes to the Financial Statements

for the Year Ended 30 November 2025

1. | STATUTORY INFORMATION

| Fine & Country (Bse) 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. | 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.

| Significant judgements and estimates

| Going Concern

| The financial statements have been prepared on an ongoing concern basis which assumes that the company will continue as a going concern for the foreseeable future, covering at least the next 12 months from the balance sheet approval date. The company is expected to generate profits and cash in the next accounting period however the validity of this assumption also depends on the directors and their related companies continuing to provide financial support. The directors have indicated that they will provide such support and accordingly they believe it appropriate to prepare the financial statements on the going concern basis.

| 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 0, is being amortised evenly over its estimated useful life of nil years.

| 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.

| Tangible fixed assets

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

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

| Computer equipment | - | 20% on reducing balance

| Impairment

| At each reporting date, goodwill and other fixed assets, including tangible fixed assets and investments (but excluding investment properties), are assessed to determine whether there is an indication that those assets have suffered an impairment loss. If any indication arises, the recoverable amount is estimated and compared to its carrying amount to determine if an impairment loss has arisen.

| If the recoverable amount is lower, the carrying amount of the asset is written down to its recoverable amount and an impairment loss is recognised in profit and loss.

| Recoverable amount of the asset is the higher of its value in use and its net realisable value.

| Fine & Country (Bse) Limited (Registered number: 09559009) |

Notes to the Financial Statements - continued

for the Year Ended 30 November 2025

3. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, and loans from financial institutions or other related parties.

| Debts instruments like loans and other accounts receivable and payable are initially measured at present value of the future payments and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade payables or receivables, ,are measured initially and subsequently at the undiscounted amount of the cash or other consideration, expected to be paid or received. However if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate or in the case of an outright short-term loan not at market rate, the financial asset or liability is measured, initially and subsequently at the present value of the future payment discounted at a market rate of interest for a similar debt instrument.

| Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Comprehensive income.

| For financial assets measured at amortised cost, the impairment loss is measured as the difference between as asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.

| For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate, which is an approximation of the amount that the company would receive for the asset if it were to be sold at the balance sheet date.

| Financial assets and liabilities are offset and the net amount reported in the balance sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| 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.

| 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.

| Fine & Country (Bse) Limited (Registered number: 09559009) |

Notes to the Financial Statements - continued

for the Year Ended 30 November 2025

3. | ACCOUNTING POLICIES - continued

| 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.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2024 - 5 ) .

5. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 December 2024

| and 30 November 2025 | 5,000 |  |

| NET BOOK VALUE

| At 30 November 2025 | 5,000 |  |

| At 30 November 2024 | 5,000 |  |

6. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 December 2024

| and 30 November 2025 | 9,319 |  |

| DEPRECIATION

| At 1 December 2024 | 6,387 |  |

| Charge for year | 514 |  |

| At 30 November 2025 | 6,901 |  |

| NET BOOK VALUE

| At 30 November 2025 | 2,418 |  |

| At 30 November 2024 | 2,932 |  |

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

| 30.11.25 |  | 30.11.24

£ | £ |

| Trade debtors | 14,520 |  | 18,231 |  |

| Other debtors | 12,074 |  | 6,230 |  |

26,594 |  | 24,461 |  |

| Fine & Country (Bse) Limited (Registered number: 09559009) |

Notes to the Financial Statements - continued

for the Year Ended 30 November 2025

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

| 30.11.25 |  | 30.11.24

£ | £ |

| Trade creditors | 6,123 |  | 13,465 |  |

| Taxation and social security | 5,378 |  | 31,212 |  |

| Other creditors | 1,501 |  | 142,918 |  |

13,002 |  | 187,595 |  |

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

| 30.11.25 |  | 30.11.24

£ | £ |

| Other creditors | 20,000 |  | - |  |

10. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

| 30.11.25 |  | 30.11.24

£ | £ |

| Within one year | 17,496 |  | 17,496 |  |

| Between one and five years | 17,496 |  | 34,992 |  |

34,992 |  | 52,488 |  |

11. | PROVISIONS FOR LIABILITIES

| 30.11.25 |  | 30.11.24

£ | £ |

| Deferred tax

| Accelerated capital allowances | 459 |  | 557 |  |

| Deferred |

| tax |

£ |

| Balance at 1 December 2024 | 557 |  |

| Credit to Income Statement during year | (98 | ) |

| Balance at 30 November 2025 | 459 |  |

12. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30.11.25 |  | 30.11.24

| value: | £ | £ |

| 2 | Ordinary | £1 | 2 |  | 2 |  |