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REGISTERED NUMBER: 06453730 (England and Wales)

| WINGHAM WILDLIFE PARK (2008) LIMITED |

STRATEGIC REPORT, REPORT OF THE DIRECTORS AND |

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 DECEMBER 2025 |

WINGHAM WILDLIFE PARK (2008) LIMITED (REGISTERED NUMBER: 06453730)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

| Company Information | 1 |

| Strategic Report | 3 |

| Report of the Directors | 4 |

| Statement of Directors' Responsibilities | 6 |

| Report of the Independent Auditors | 7 |

| Income Statement | 11 |

| Other Comprehensive Income | 12 |

| Statement of Financial Position | 13 |

| Statement of Changes in Equity | 14 |

| Statement of Cash Flows | 15 |

| Notes to the Statement of Cash Flows | 16 |

| Notes to the Financial Statements | 18 |

WINGHAM WILDLIFE PARK (2008) LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | Mr A J Binskin

| Mrs J L Binskin

| Mr S Binskin

| SECRETARY: | Mrs J L Binskin

| REGISTERED OFFICE: | Building 1063

| Cornforth Drive

| Kent Science Park

| Sittingbourne

| Kent

| ME9 8PX

| BUSINESS ADDRESS: | Rusham Road

| Wingham

| CANTERBURY

| Kent

| CT3 1JL

| REGISTERED NUMBER: | 06453730 (England and Wales)

WINGHAM WILDLIFE PARK (2008) LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| AUDITORS: | McCabe Ford Williams

| Statutory Auditors and Chartered Accountants

| Building 1063

| Cornforth Drive

| Kent Science Park

| Sittingbourne

| Kent

| ME9 8PX

WINGHAM WILDLIFE PARK (2008) LIMITED (REGISTERED NUMBER: 06453730)

STRATEGIC REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

The directors present their strategic report for the year ended 31 December 2025.

REVIEW OF THE BUSINESS

Key financial highlights

The results for the year and financial position of the company are shown in the annexed financial statements. The company's key financial highlights are as follows:

| 2024 |  |

| 2025 |  | Restated |  | 2023 |  | 2022 |  | 2021 |  | 2020 |

Turnover (£) |  | 6,483,225 |  | 6,247,990 |  | 6,131,823 |  | 5,777,926 |  | 5,514,857 |  | 3,695,259 |

% Increase/(Decrease) |  | 3.76% |  | 1.89% |  | 6.13% |  | 4.77% |  | 49.24% |  | (8.26)% |

Profit Before Tax (£) |  | 1,130,446 |  | 1,572,918 |  | 1,748,279 |  | 1,932,473 |  | 2,364,466 |  | 974,018 |

% Increase/(Decrease) |  | (28.13)% |  | (10.03)% |  | (9.53)% |  | (18.27)% |  | 142.75% |  | 43.82% |

Key performance indicators

The company's turnover during the year (2025) improved compared to the previous year (2024). This was due to a price increase despite a small reduction in visitors during 2025.

Turnover only increased by 3.76% compared to the previous year, this was mainly due to a reduction in secondary spend. The UK public are still visiting but spending has reduced due to increased household costs, therefore less disposable income.

Profit before tax has decreased compared to the previous year by 28.13% and this is mainly due to the increases in staffing costs, maintenance costs and cost of purchases, we have seen an increase across all suppliers.

| 2025 |  | 2024 |  | Change |  | Change % |  |

Visitor numbers |  | 400,233 |  | 416,939 |  | (16,706) |  | (4.01)% |  |

Average gross spend per visitor (£) |  | 19 |  | 18 |  | 1 |  | 5.55% |  |

Staff costs (£) |  | 2,765,628 |  | 2,428,103 |  | 337,525 |  | 13.90% |  |

Average no employees |  | 104 |  | 98 |  | 6 |  |  |

Average wage (£) * |  | 26,593 |  | 24,777 |  | 1,816 |  | 7.33% |  |

*Average wage calculations include on-costs.

PRINCIPAL RISKS AND UNCERTAINTIES

The main risks to the company would be the loss of the Zoo License or an outbreak of disease or infection such that authorities close the park to our visitors resulting in the loss of income to support the park. The Park has significantly more than 6 months worth of expenditure reserves on deposit in case of this eventuality.

ON BEHALF OF THE BOARD:

Mr S Binskin - Director

16 March 2026

WINGHAM WILDLIFE PARK (2008) LIMITED (REGISTERED NUMBER: 06453730)

REPORT OF THE DIRECTORS

FOR THE YEAR ENDED 31 DECEMBER 2025

The directors present their report with the financial statements of the company for the year ended 31 December 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of botanical and zoological gardens and nature reserves activities.

DIVIDENDS

Interim dividends per share were paid as follows:

£1443.8 |  | - 22 January 2025

£91.70 |  | - 3 February 2025

£91.70 |  | - 5 March 2025

£191.70 |  | - 1 April 2025

£191.70 |  | - 1 May 2025

£191.70 |  | - 2 June 2025

£676.60 |  | - 23 July 2025

£191.70 |  | - 1 August 2025

£191.70 |  | - 1 September 2025

£191.70 |  | - 1 October 2025

£191.70 |  | - 3 November 2025

£191.70 |  | - 1 December 2025

£3,837.40 |

The directors recommend that no final dividend be paid.

The total distribution of dividends for the year ended 31 December 2025 will be £ 383,740 .

FUTURE DEVELOPMENTS

The Sandwich Wildlife Park was forced to close due to the worldwide coronavirus outbreak and reduced income, the directors have decided that The Sandwich Wildlife Park will not be reopening and will be exploring options for the site once remaining animals have been relocated to Wingham Wildlife Park site.

The main focus for future developments will now be within the Wingham Wildlife Park site, and management plans to continue to improve the existing animal enclosures and expand the site.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 January 2025 to the date of this report.

Mr A J Binskin

Mrs J L Binskin

Mr S Binskin

DONATIONS AND EXPENDITURE

During the financial year the company made a donation of £Nil (2024: £20,000) to Wingham Wildlife Park Animal Welfare Limited, a charity registered in England and Wales (number 1162346). The aims of the charity are to give safer homes for life to animals both in captivity and the wild.

WINGHAM WILDLIFE PARK (2008) LIMITED (REGISTERED NUMBER: 06453730)

REPORT OF THE DIRECTORS

FOR THE YEAR ENDED 31 DECEMBER 2025

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and each director has taken all the steps that he or she ought to have taken as a director in order to make himself or herself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

AUDITORS

The auditors, McCabe Ford Williams, will be proposed for re-appointment at the forthcoming Annual General Meeting.

ON BEHALF OF THE BOARD:

Mr S Binskin - Director

16 March 2026

WINGHAM WILDLIFE PARK (2008) LIMITED (REGISTERED NUMBER: 06453730)

STATEMENT OF DIRECTORS' RESPONSIBILITIES

FOR THE YEAR ENDED 31 DECEMBER 2025

The directors are responsible for preparing the Strategic Report, the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

- | select suitable accounting policies and then apply them consistently;

- | make judgements and accounting estimates that are reasonable and prudent;

- | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

DISCLOSURE IN THE STRATEGIC REPORT

The directors are responsible for the maintenance and integrity of the corporate and financial information on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

WINGHAM WILDLIFE PARK (2008) LIMITED

Opinion

We have audited the financial statements of Wingham Wildlife Park (2008) Limited (the 'company') for the year ended 31 December 2025 which comprise the Income Statement, Other Comprehensive Income, Statement of Financial Position, Statement of Changes in Equity, Statement of Cash Flows and Notes to the Statement of Cash Flows, Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

- | give a true and fair view of the state of the company's affairs as at 31 December 2025 and of its profit for the year then ended;

- | have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- | have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The directors are responsible for the other information. The other information comprises the information in the Strategic Report, the Report of the Directors and the Statement of Directors' Responsibilities, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

WINGHAM WILDLIFE PARK (2008) LIMITED

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

- | the information given in the Strategic Report and the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- | the Strategic Report and the Report of the Directors have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Report of the Directors.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

- | adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

- | the financial statements are not in agreement with the accounting records and returns; or

- | certain disclosures of directors' remuneration specified by law are not made; or

- | we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the Statement of Directors' Responsibilities set out on page six, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

WINGHAM WILDLIFE PARK (2008) LIMITED

Auditors' responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

- the engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations;

- we identified the laws and regulations applicable to the company through discussions with directors;

- we focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the company, including, but not limited to, the Companies Act 2006, UK tax legislation and the Zoo Licencing Act;

- we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management; and

- identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit.

We assessed the susceptibility of the company's financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

- making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud; and

- considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations.

To address the risk of fraud through management bias and override of controls, we:

- performed analytical procedures to identify any unusual or unexpected relationships;

- tested journal entries to identify unusual transactions;

- assessed whether judgements and assumptions made in determining the accounting estimates set out in note 3 were indicative of potential bias; and

- investigated the rationale behind significant or unusual transactions.

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

- agreeing financial statement disclosures to underlying supporting documentation;

- reading the minutes of meetings of those charged with governance;

- enquiring of management as to actual and potential litigation and claims; and

- reviewing correspondence with HMRC and the relevant regulator.

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any. Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

WINGHAM WILDLIFE PARK (2008) LIMITED

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Clair Rayner FCA DChA (Senior Statutory Auditor)

for and on behalf of McCabe Ford Williams

Statutory Auditors and Chartered Accountants

Building 1063

Cornforth Drive

Kent Science Park

Sittingbourne

Kent

ME9 8PX

16 March 2026

WINGHAM WILDLIFE PARK (2008) LIMITED (REGISTERED NUMBER: 06453730)

INCOME STATEMENT

FOR THE YEAR ENDED 31 DECEMBER 2025

| 31.12.25 |  | 31.12.24

| as restated |

| Notes | £ | £ |

TURNOVER | 6,483,225 |  | 6,247,990 |  |

Cost of sales | 3,431,644 |  | 3,061,029 |  |

GROSS PROFIT | 3,051,581 |  | 3,186,961 |  |

Administrative expenses | 2,102,954 |  | 1,800,482 |  |

948,627 |  | 1,386,479 |  |

Other operating income | 80,332 |  | 64,669 |  |

OPERATING PROFIT | 5 | 1,028,959 |  | 1,451,148 |  |

Interest receivable and similar income | 101,487 |  | 121,770 |  |

PROFIT BEFORE TAXATION | 1,130,446 |  | 1,572,918 |  |

Tax on profit | 6 | 299,093 |  | 547,909 |  |

PROFIT FOR THE FINANCIAL YEAR | 831,353 |  | 1,025,009 |  |

WINGHAM WILDLIFE PARK (2008) LIMITED (REGISTERED NUMBER: 06453730)

OTHER COMPREHENSIVE INCOME

FOR THE YEAR ENDED 31 DECEMBER 2025

| 31.12.25 |  | 31.12.24

| as restated |

| Notes | £ | £ |

PROFIT FOR THE YEAR | 831,353 |  | 1,025,009 |  |

OTHER COMPREHENSIVE INCOME | - |  | - |  |

TOTAL COMPREHENSIVE INCOME FOR THE YEAR | 831,353 |  | 1,025,009 |  |

| Note

Prior year adjustment | 8 | 180,000 |  |

TOTAL COMPREHENSIVE INCOME SINCE LAST ANNUAL REPORT | 1,011,353 |  |

WINGHAM WILDLIFE PARK (2008) LIMITED (REGISTERED NUMBER: 06453730)

STATEMENT OF FINANCIAL POSITION

31 DECEMBER 2025

| 31.12.25 | 31.12.24 |

| as restated |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 9 | - |  | - |  |

Tangible assets | 10 | 6,592,453 |  | 6,365,162 |  |

6,592,453 |  | 6,365,162 |  |

CURRENT ASSETS

Stocks | 11 | 90,188 |  | 65,537 |  |

Debtors | 12 | 133,160 |  | 75,935 |  |

Investments | 13 | 2,000,000 |  | 2,000,000 |  |

Cash at bank and in hand | 1,882,801 |  | 1,787,704 |  |

4,106,149 |  | 3,929,176 |  |

CREDITORS

Amounts falling due within one year | 14 | 668,380 |  | 762,241 |  |

NET CURRENT ASSETS | 3,437,769 |  | 3,166,935 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 10,030,222 |  | 9,532,097 |  |

PROVISIONS FOR LIABILITIES | 17 | 453,667 |  | 403,155 |  |

NET ASSETS | 9,576,555 |  | 9,128,942 |  |

CAPITAL AND RESERVES

Called up share capital | 18 | 100 |  | 100 |  |

Retained earnings | 19 | 9,576,455 |  | 9,128,842 |  |

SHAREHOLDERS' FUNDS | 9,576,555 |  | 9,128,942 |  |

The financial statements were approved by the Board of Directors and authorised for issue on 16 March 2026 and were signed on its behalf by:

Mr S Binskin - Director

WINGHAM WILDLIFE PARK (2008) LIMITED (REGISTERED NUMBER: 06453730)

STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 31 DECEMBER 2025

| Called up |

| share |  | Retained |  | Total

| capital |  | earnings |  | equity

£ | £ | £ |

Balance at 1 January 2024 | 100 |  | 8,452,823 |  | 8,452,923 |  |

Changes in equity

Dividends | - |  | (348,990 | ) | (348,990 | ) |

Total comprehensive income | - |  | 845,009 |  | 845,009 |  |

Balance at 31 December 2024 | 100 |  | 8,948,842 |  | 8,948,942 |  |

Prior year adjustment | - |  | 180,000 |  | 180,000 |  |

As restated | 100 |  | 9,128,842 |  | 9,128,942 |  |

Changes in equity

Dividends | - |  | (383,740 | ) | (383,740 | ) |

Total comprehensive income | - |  | 831,353 |  | 831,353 |  |

Balance at 31 December 2025 | 100 |  | 9,576,455 |  | 9,576,555 |  |

WINGHAM WILDLIFE PARK (2008) LIMITED (REGISTERED NUMBER: 06453730)

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 DECEMBER 2025

| 31.12.25 |  | 31.12.24

| as restated |

| Notes | £ | £ |

Cash flows from operating activities

Cash generated from operations | 1 | 1,802,007 |  | 1,774,851 |  |

Government Grants | 10,500 |  | - |  |

Tax paid | (423,208 | ) | (300,000 | ) |

Net cash from operating activities | 1,389,299 |  | 1,474,851 |  |

Cash flows from investing activities

Purchase of tangible fixed assets | (1,011,981 | ) | (958,639 | ) |

Sale of tangible fixed assets | - |  | 2,795 |  |

Interest received | 101,487 |  | 121,770 |  |

Net cash from investing activities | (910,494 | ) | (834,074 | ) |

Cash flows from financing activities

Amount withdrawn by directors | 32 |  | (62 | ) |

Equity dividends paid | (383,740 | ) | (348,990 | ) |

Net cash from financing activities | (383,708 | ) | (349,052 | ) |

Increase in cash and cash equivalents | 95,097 |  | 291,725 |  |

Cash and cash equivalents at beginning of year | 2 | 1,787,704 |  | 1,495,979 |  |

Cash and cash equivalents at end of year | 2 | 1,882,801 |  | 1,787,704 |  |

WINGHAM WILDLIFE PARK (2008) LIMITED (REGISTERED NUMBER: 06453730)

NOTES TO THE STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | RECONCILIATION OF PROFIT BEFORE TAXATION TO CASH GENERATED FROM OPERATIONS

| 31.12.25 |  | 31.12.24

| as restated |

£ | £ |

| Profit before taxation | 1,130,446 |  | 1,572,918 |  |

| Depreciation charges | 777,535 |  | 507,987 |  |

| Loss on disposal of fixed assets | 7,155 |  | 10,664 |  |

| Government grants | (10,500 | ) | - |  |

| Finance income | (101,487 | ) | (121,770 | ) |

1,803,149 |  | 1,969,799 |  |

| (Increase)/decrease in stocks | (24,651 | ) | 3,659 |  |

| Increase in trade and other debtors | (5,806 | ) | (18,361 | ) |

| Increase/(decrease) in trade and other creditors | 29,315 |  | (180,246 | ) |

| Cash generated from operations | 1,802,007 |  | 1,774,851 |  |

2. | CASH AND CASH EQUIVALENTS

| The amounts disclosed on the Statement of Cash Flows in respect of cash and cash equivalents are in respect of these Statement of Financial Position amounts:

| Year ended 31 December 2025

| 31.12.25 |  | 1.1.25

£ | £ |

| Cash and cash equivalents | 1,882,801 |  | 1,787,704 |  |

| Year ended 31 December 2024

| 31.12.24 |  | 1.1.24

| as restated |

£ | £ |

| Cash and cash equivalents | 1,787,704 |  | 1,495,979 |  |

WINGHAM WILDLIFE PARK (2008) LIMITED (REGISTERED NUMBER: 06453730)

NOTES TO THE STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 DECEMBER 2025

3. | ANALYSIS OF CHANGES IN NET FUNDS

| At 1.1.25 | Cash flow | At 31.12.25

£ | £ | £ |

| Net cash |

| Cash at bank and in hand | 1,787,704 |  | 95,097 |  | 1,882,801 |  |

1,787,704 |  | 95,097 |  | 1,882,801 |  |

| Liquid resources |

| Current asset investments | 2,000,000 |  | - |  | 2,000,000 |  |

2,000,000 |  | - |  | 2,000,000 |  |

| Total | 3,787,704 |  | 95,097 |  | 3,882,801 |  |

WINGHAM WILDLIFE PARK (2008) LIMITED (REGISTERED NUMBER: 06453730)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Wingham Wildlife Park (2008) 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" 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

| In the application of the company's accounting policies, management is required to make judgements, estimates, calculations and assumptions about the carrying value of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period to which the estimate is revised if the revision affects only that period or in the period of the revision and future periods if the revision affects both current and future periods. The key sources of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are the depreciation charges that are calculated with reference to the useful economic life of fixed assets.

| Management is also required to make estimates over the recognition of income for annual memberships. The directors estimate memberships are used equally over the period of the membership and that income is recognised on this basis. Any income apportioned to the next financial year is recognised as deferred income at cost in the year it is received.

| 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 2017 goodwill was written off in full.

| 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.

WINGHAM WILDLIFE PARK (2008) LIMITED (REGISTERED NUMBER: 06453730)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

3. | ACCOUNTING POLICIES - continued

| Tangible fixed assets

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

| Land | - | not provided

| Leasehold Improvements | - | over remaining term of lease and straight line over 10 years

| Buildings | - | 10% on cost

| Assets under construction | - | not provided

| Plant & Animals | - | 20% on reducing balance

| Fixtures and fittings | - | 20% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | straight line over 4 years

| Assets costing £2,000 or more are capitalised as tangible fixed assets and are carried at cost, net of depreciation and any provision for impairment.

| On disposal, the difference between the net disposal proceeds and the carrying amount of the item sold is recognised in profit and loss.

| We are treating animals as biological assets. Biological assets should only be recongised when:

| - the entity has control as a result of past events

| - it is probable economic benefit will flow to the entity

| - fair value can be measured reliably

| The park does not retain control of animals that are on the European Endangered Species Programme (EESP) studbook, even though the company retains ownership. It is not probable that economic benefit will flow to the Park as the animal can be loaned to another zoo and as such are not recognised as an asset. When animals arrive at the Park from other zoos participating within the EESP, their fair value cannot be measured reliably and these animals are not recognised as assets.

| Where animals are purchased and are not on the EESP studbook and the criteria for recognition are met, the animal is included as an asset at cost.

| Assets in the course of construction are included at cost. Depreciation on these assets is not charged until they are brought into use.

| Government grants

| Government grants are recognised in the period they relate to once the conditions of the grant are met and it is probable the grant will be received and measured reliably. During the year the company received government grants in the form of Employment Allowance.

| Stocks

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

WINGHAM WILDLIFE PARK (2008) LIMITED (REGISTERED NUMBER: 06453730)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

3. | ACCOUNTING POLICIES - continued

| Financial instruments

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

| a) Trade and other debtors

| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases, the receivables are stated at cost less impairment losses for bad and doubtful debts.

| b) Cash and cash equivalents

| Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term highly liquid investments with original maturities of three months or less.

| c) Investments

| Investments with short term deposits that have an original maturity of three months or more.

| d) Impairment of financial assets

| 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 profit or loss.

| For financial assets measured at amortised cost, the impairment loss is measured as the difference between an 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 the 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 reporting date.

| e) Trade and other creditors

| Debt instruments like loans and other accounts 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 within one year, typically trade payables, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid. 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 case of an outright short-term loan not at market rate, the financial asset is measured, initially and subsequently, at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

| Financial assets and liabilities are offset and the net amount reported in the statement of financial position 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.

WINGHAM WILDLIFE PARK (2008) LIMITED (REGISTERED NUMBER: 06453730)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

3. | 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

| 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.

| Impairment of non-financial assets

| At each reporting date non-financial assets not carried at fair value, like plant and equipment, are reviewed, to determine whether there is an indication that an asset may be impaired. If there is an indication of possible impairment, the recoverable amount of any asset or group of related assets, which is the higher of value in use and the fair value less cost to sell, is estimated and compared with its carrying amount. If the recoverable amount is lower, the carrying amount of the asset is reduced to its recoverable amount and an impairment loss is recognised immediately in profit and loss.

| Inventories are also assessed for impairment at each reporting date. Each item of inventory is compared to the last sold date and an impairment loss recognised on a percentage basis in profit and loss.

| If an impairment loss is subsequently reversed, the carrying amount of the asset or group of related assets is increased to the revised estimate of its recoverable amount, but not to exceed the amount that would have been determined had no impairment loss been recognised for the asset or group of related assets in prior periods. A reversal of an impairment loss is recognised immediately in profit and loss.

WINGHAM WILDLIFE PARK (2008) LIMITED (REGISTERED NUMBER: 06453730)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

3. | ACCOUNTING POLICIES - continued

| Going concern

| The directors have assessed the major risk to which the company is exposed and assess whether the use of going concern is appropriate, i.e whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the company to continue as a going concern. The directors make this assessment in respect of a period of at least one year from the date of approval of the financial statements.

| The directors consider the level of reserves to be more than adequate for the foreseeable future.

4. | EMPLOYEES AND DIRECTORS

| 31.12.25 |  | 31.12.24

| as restated |

£ | £ |

| Wages and salaries | 2,488,291 |  | 2,217,211 |  |

| Social security costs | 236,654 |  | 172,309 |  |

| Other pension costs | 40,683 |  | 38,583 |  |

2,765,628 |  | 2,428,103 |  |

| The average number of employees during the year was as follows:

| 31.12.25 |  | 31.12.24

| as restated |

| Senior Management | 7 |  | 7 |  |

| Cafe/Shop Staff | 42 |  | 39 |  |

| Maintenance | 7 |  | 6 |  |

| Keepers | 39 |  | 39 |  |

| Cleaners | 3 |  | 2 |  |

| Admin/Office | 6 |  | 5 |  |

104 |  | 98 |  |

| 31.12.25 |  | 31.12.24

| as restated |

£ | £ |

| Directors' remuneration | 78,208 |  | 77,567 |  |

WINGHAM WILDLIFE PARK (2008) LIMITED (REGISTERED NUMBER: 06453730)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

5. | OPERATING PROFIT

| The operating profit is stated after charging:

| 31.12.25 |  | 31.12.24

| as restated |

£ | £ |

| Plant hire | 300 |  | - |  |

| Depreciation - owned assets | 777,535 |  | 687,985 |  |

| Loss on disposal of fixed assets | 7,155 |  | 10,664 |  |

| Auditors remuneration | 12,880 |  | 12,785 |  |

6. | TAXATION

| Analysis of the tax charge

| The tax charge on the profit for the year was as follows:

| 31.12.25 |  | 31.12.24

| as restated |

£ | £ |

| Current tax:

| UK corporation tax | 248,581 |  | 423,208 |  |

| Deferred taxation | 50,512 |  | 124,701 |  |

| Tax on profit | 299,093 |  | 547,909 |  |

| Reconciliation of total tax charge included in profit and loss

| The tax assessed for the year is higher than the standard rate of corporation tax in the UK. The difference is explained below:

| 31.12.25 |  | 31.12.24

| as restated |

£ | £ |

| Profit before tax | 1,130,446 |  | 1,572,918 |  |

| Profit multiplied by the standard rate of corporation tax in the UK of 25% (2024 - 25%) | 282,612 |  | 393,230 |  |

| Effects of:

| Expenses not deductible for tax purposes | 5,334 |  | 2,727 |  |

| Capital allowances in excess of depreciation | (39,365 | ) | - |  |

| Depreciation in excess of capital allowances | - |  | 27,251 |  |

| Deferred tax movement | 50,512 |  | 124,701 |  |

| Total tax charge | 299,093 |  | 547,909 |  |

WINGHAM WILDLIFE PARK (2008) LIMITED (REGISTERED NUMBER: 06453730)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

7. | DIVIDENDS

| 31.12.25 |  | 31.12.24

| as restated |

£ | £ |

| Ordinary shares of £1 each

| Interim | 383,740 |  | 348,990 |  |

8. | PRIOR YEAR ADJUSTMENT

| In accordance with the provisions of FRS 102, a prior year adjustment has been made to correct the misclassification of land and associated depreciation thereon in the previous years.

| Nature of the Adjustment:

| In prior periods, land had been incorrectly included within the 'Buildings' asset class, resulting in the capitalisation of land costs into buildings and the calculation of depreciation on land, which is not subject to depreciation under UK GAAP. The land cost of £225,000 was therefore over-depreciated as part of the buildings' depreciation charge.

| To correct this, the following adjustments have been made:

| Reclassification of Land: The land element of £225,000 has been transferred from the 'Buildings' asset class to the 'Land' asset class in the Balance Sheet.

| Adjustment to Depreciation: The depreciation charge for the previous year has been reduced by £180,000 to reflect the removal of the depreciation that had been charged on the land in error.

| Impact on the Financial Statements:

| The impact of the prior year adjustment is as follows:

| Balance Sheet (as at 31/12/2024):

| - Land (non-depreciating asset) has increased by £225,000.

| - Buildings have been reduced by £225,000.

| Profit and Loss:

| Depreciation of Buildings has been reduced by £180,000.

| This adjustment has resulted in an increase in the prior year’s retained earnings as of the year-end.

| Comparison of Adjusted Figures:

| Item |  | As Reported |  | Adjustment |  | As Restated |  |

| Buildings |  | 719,425 |  | (225,000 | ) | 494,425 |  |

| Land |  | 2,915,043 |  | 225,000 |  | 3,140,043 |  |

| Depreciation of Buildings |  | 575,540 |  | (180,000 | ) | 395,540 |  |

| Retained Earnings |  | 8,948,842 |  | 180,000 |  | 9,128,842 |  |

WINGHAM WILDLIFE PARK (2008) LIMITED (REGISTERED NUMBER: 06453730)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

9. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 100,000 |  |

| AMORTISATION

| At 1 January 2025

| and 31 December 2025 | 100,000 |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  |

| At 31 December 2024 | - |  |

10. | TANGIBLE FIXED ASSETS

| Assets

| Leasehold |  | under

| Land |  | Improvements |  | Buildings |  | construction

£ | £ | £ | £ |

| COST

| At 1 January 2025 | 3,140,043 |  | 2,597,548 |  | 494,425 |  | 462,466 |  |

| Additions | 296,681 |  | 147,414 |  | - |  | 229,243 |  |

| Disposals | - |  | - |  | - |  | - |  |

| Reclassification/transfer | - |  | 391,440 |  | - |  | (462,466 | ) |

| At 31 December 2025 | 3,436,724 |  | 3,136,402 |  | 494,425 |  | 229,243 |  |

| DEPRECIATION

| At 1 January 2025 | - |  | 1,361,632 |  | 395,540 |  | - |  |

| Charge for year | - |  | 386,261 |  | 49,443 |  | - |  |

| Eliminated on disposal | - |  | - |  | - |  | - |  |

| At 31 December 2025 | - |  | 1,747,893 |  | 444,983 |  | - |  |

| NET BOOK VALUE

| At 31 December 2025 | 3,436,724 |  | 1,388,509 |  | 49,442 |  | 229,243 |  |

| At 31 December 2024 | 3,140,043 |  | 1,235,916 |  | 98,885 |  | 462,466 |  |

WINGHAM WILDLIFE PARK (2008) LIMITED (REGISTERED NUMBER: 06453730)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

10. | TANGIBLE FIXED ASSETS - continued

| Fixtures |

| Plant & |  | and |  | Motor |  | Computer |

| Animals |  | fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 January 2025 | 2,560,554 |  | 2,222,308 |  | 162,525 |  | 109,196 |  | 11,749,065 |  |

| Additions | 117,571 |  | 172,963 |  | - |  | 48,109 |  | 1,011,981 |  |

| Disposals | (49,469 | ) | - |  | - |  | (11,264 | ) | (60,733 | ) |

| Reclassification/transfer | 5,830 |  | 65,196 |  | - |  | - |  | - |  |

| At 31 December 2025 | 2,634,486 |  | 2,460,467 |  | 162,525 |  | 146,041 |  | 12,700,313 |  |

| DEPRECIATION

| At 1 January 2025 | 1,834,403 |  | 1,616,389 |  | 109,345 |  | 66,594 |  | 5,383,903 |  |

| Charge for year | 157,413 |  | 147,814 |  | 13,295 |  | 23,309 |  | 777,535 |  |

| Eliminated on disposal | (42,314 | ) | - |  | - |  | (11,264 | ) | (53,578 | ) |

| At 31 December 2025 | 1,949,502 |  | 1,764,203 |  | 122,640 |  | 78,639 |  | 6,107,860 |  |

| NET BOOK VALUE

| At 31 December 2025 | 684,984 |  | 696,264 |  | 39,885 |  | 67,402 |  | 6,592,453 |  |

| At 31 December 2024 | 726,151 |  | 605,919 |  | 53,180 |  | 42,602 |  | 6,365,162 |  |

11. | STOCKS

| 31.12.25 |  | 31.12.24

| as restated |

£ | £ |

| Stocks | 90,188 |  | 65,537 |  |

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

| 31.12.25 |  | 31.12.24

| as restated |

£ | £ |

| Trade debtors | 20,228 |  | 22,647 |  |

| Other debtors | 54,778 |  | 5,835 |  |

| Accrued income | 25,944 |  | 31,558 |  |

| Prepayments | 32,210 |  | 15,895 |  |

133,160 |  | 75,935 |  |

13. | CURRENT ASSET INVESTMENTS

| 31.12.25 |  | 31.12.24

| as restated |

£ | £ |

| Deposit Accounts | 2,000,000 |  | 2,000,000 |  |

WINGHAM WILDLIFE PARK (2008) LIMITED (REGISTERED NUMBER: 06453730)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

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

| 31.12.25 |  | 31.12.24

| as restated |

£ | £ |

| Trade creditors | 10,565 |  | 70,133 |  |

| Other creditors | 5,777 |  | 26,623 |  |

| Other taxes and PAYE | 163,598 |  | 197,043 |  |

| Directors' Current Accounts | 197 |  | 165 |  |

| Deferred income | 457,876 |  | 439,499 |  |

| Accrued expenses | 30,367 |  | 28,778 |  |

668,380 |  | 762,241 |  |

15. | LEASING AGREEMENTS

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

| 31.12.25 |  | 31.12.24

| as restated |

£ | £ |

| Within one year | 10,000 |  | 10,000 |  |

| Between one and five years | 11,667 |  | 21,667 |  |

21,667 |  | 31,667 |  |

16. | SECURED DEBTS

| Natwest Bank Plc hold a Debenture dated 18 January 2008, over the fixed and floating charges over the undertaking and all property and assets present and future including goodwill, uncalled capital, buildings, fixtures and plant and machinery.

17. | PROVISIONS FOR LIABILITIES

| 31.12.25 |  | 31.12.24

| as restated |

£ | £ |

| Deferred taxation | 453,667 |  | 403,155 |  |

| Deferred |

| tax |

£ |

| Balance at 1 January 2025 | 403,155 |  |

| Provided during year | 50,512 |  |

| Balance at 31 December 2025 | 453,667 |  |

WINGHAM WILDLIFE PARK (2008) LIMITED (REGISTERED NUMBER: 06453730)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

18. | CALLED UP SHARE CAPITAL

| Allotted and issued:

| Number: | Class: | Nominal | 31.12.25 |  | 31.12.24

| value: |  | as restated |

£ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

19. | RESERVES

| Retained

| earnings

£ |

| At 1 January 2025 | 8,948,842 |  |

| Prior year adjustment | 180,000 |  |

9,128,842 |  |

| Profit for the year | 831,353 |  |

| Dividends | (383,740 | ) |

| At 31 December 2025 | 9,576,455 |  |

20. | CAPITAL COMMITMENTS

| 31.12.25 |  | 31.12.24

| as restated |

£ | £ |

| Contracted but not provided for in the

| financial statements | 439,217 |  | 52,022 |  |

WINGHAM WILDLIFE PARK (2008) LIMITED (REGISTERED NUMBER: 06453730)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

21. | RELATED PARTY DISCLOSURES

| Mr & Mrs Binskin

| Mr A J Binskin at year end was owed by the company £98 (2024: £83) and received dividends of £191,870 in the year (2024: £174,495).

| Mrs J L Binskin at year end was owed by the company £98 (2024: £83) and received dividends of £191,870 in the year (2024: £174,495).

| The company paid rent of £10,000 (2024: £10,000) to the directors Mr A J and Mrs J L Binskin.

| Wingham Wildlife Park Animal Welfare Limited

| A company and charity in which Mr S Binskin is a director.

| Donations gifted totalled £Nil (2024: £20,000).

| There were no amounts owed between Wingham Wildlife Park (2008) Limited and the related party at 31 December 2025 (2024: £Nil).

| Wingham Electricity, Design & Fire Limited

| A company in which Mr S Binskin is a director.

| Purchases from Wingham Electricity, Design & Fire Ltd £227,986 (2024: £175,531).

| Sales from Wingham Electricity, Design & Fire Ltd £8,010 (2024: £780).

| At the year end a balance of £Nil (2024: £38,967) was owed to Wingham Electricity, Design & Fire Ltd.

22. | ULTIMATE CONTROLLING PARTY

| Mr A J Binskin and Mrs J L Binksin both hold equal shareholdings of 50 shares each.