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REGISTERED NUMBER: SC318305 (Scotland)

Crown Parks (Sales) Limited

Unaudited Financial Statements for the Year Ended 31 August 2025

| Crown Parks (Sales) Limited (Registered number: SC318305) |

Contents of the Financial Statements

for the Year Ended 31 August 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| Crown Parks (Sales) Limited |

Company Information

for the Year Ended 31 August 2025

| DIRECTORS: | C A Welch (Snr)

| A J Welch

| REGISTERED OFFICE: | Seaton House, Seaton Estate

| Seaton Road, Seaton

| Arbroath

| Angus

| DD11 5SE

| REGISTERED NUMBER: | SC318305 (Scotland)

| ACCOUNTANTS: | Aggarwal & Co

| Chartered Accountants

| 5 London Road

| Rainham

| Gillingham

| Kent

| ME8 7RG

| Crown Parks (Sales) Limited (Registered number: SC318305) |

Statement of Financial Position

31 August 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 4,696 |  | 7,047 |  |

Tangible assets | 5 | 22,198,361 |  | 22,099,115 |  |

22,203,057 |  | 22,106,162 |  |

CURRENT ASSETS

Inventories | 1,491,807 |  | 1,159,896 |  |

Debtors | 6 | 1,725,717 |  | 1,737,603 |  |

Cash at bank and in hand | 1,073,556 |  | 759,358 |  |

4,291,080 |  | 3,656,857 |  |

CREDITORS

Amounts falling due within one year | 7 | 3,420,958 |  | 4,145,535 |  |

NET CURRENT ASSETS/(LIABILITIES) | 870,122 |  | (488,678 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 23,073,179 |  | 21,617,484 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (3,774,900 | ) | (14,412 | ) |

PROVISIONS FOR LIABILITIES | (3,229,243 | ) | (3,240,219 | ) |

NET ASSETS | 16,069,036 |  | 18,362,853 |  |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Revaluation reserve | 9,092,277 |  | 9,092,277 |  |

Retained earnings | 6,976,758 |  | 9,270,575 |  |

SHAREHOLDERS' FUNDS | 16,069,036 |  | 18,362,853 |  |

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

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

| Crown Parks (Sales) Limited (Registered number: SC318305) |

Statement of Financial Position - continued

31 August 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 Board of Directors and authorised for issue on 8 April 2026 and were signed on its behalf by:

C A Welch (Snr) - Director

| Crown Parks (Sales) Limited (Registered number: SC318305) |

Notes to the Financial Statements

for the Year Ended 31 August 2025

1. | STATUTORY INFORMATION

| Crown Parks (Sales) Limited is a private company, limited by shares , registered in Scotland. 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.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Income recognition

| Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

| Sale of goods:

| Turnover from the sale of goods is recognised when all of the following conditions are satisfied:

| - the Company has transferred the significant risks and rewards of ownership to the buyer;

| - the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

| - the amount of turnover can be measured reliably;

| - it is probable that the Company will receive the consideration due under the transaction; and

| - the costs incurred or to be incurred in respect of the transaction can be measured reliably.

| Rendering of services:

| Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

| - the amount of turnover can be measured reliably;

| - it is probable that the Company will receive the consideration due under the contract;

| - the stage of completion of the contract at the end of the reporting period can be measured reliably; and

| - the costs incurred and the costs to complete the contract 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.

| Computer software is being amortised evenly over its estimated useful life of five years.

| Crown Parks (Sales) Limited (Registered number: SC318305) |

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Land and buildings | - | not provided

| Plant and machinery etc | - | 33% on reducing balance, 25% on cost, 25% on reducing balance, 20% on reducing balance, 10% on cost and 10% on reducing balance

| Individual freehold and leasehold properties are carried at current year value at fair value at the date of the revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Revaluations are undertaken with sufficient regularity to ensure the carrying amount does not differ materially from that which would be determined using fair value at the reporting date.

| Fair values are determined from market based evidence normally undertaken by professionally qualified valuers.In years where an independent valuation was not sought the freehold property is revalued on a fair value basis by the director.

| Revaluation gains and losses are recognised in other comprehensive income unless losses exceed the previously recognised gains or reflect a clear consumption of economic benefits, in which case the excess losses are recognised in profit or loss.

| Inventories

| Inventories are measured at the lower of cost and estimated selling price less costs to complete and sell.

| In respect of work in progress and finished goods, cost includes an appropriate proportion of attributable overheads according to the stage of manufacture/completion.

| 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.

| Basic financial instruments are recognised at amortised cost, with changes recognised in the income statement.

| 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.

| Crown Parks (Sales) Limited (Registered number: SC318305) |

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

2. | ACCOUNTING POLICIES - continued

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 18 (2024 - 16 ) .

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| At 1 September 2024

| and 31 August 2025 | 11,750 |  |

| AMORTISATION

| At 1 September 2024 | 4,703 |  |

| Charge for year | 2,351 |  |

| At 31 August 2025 | 7,054 |  |

| NET BOOK VALUE

| At 31 August 2025 | 4,696 |  |

| At 31 August 2024 | 7,047 |  |

| Crown Parks (Sales) Limited (Registered number: SC318305) |

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

5. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1 September 2024 | 21,000,000 |  | 1,804,687 |  | 22,804,687 |  |

| Additions | 147,266 |  | 172,707 |  | 319,973 |  |

| Disposals | - |  | (110,415 | ) | (110,415 | ) |

| At 31 August 2025 | 21,147,266 |  | 1,866,979 |  | 23,014,245 |  |

| DEPRECIATION

| At 1 September 2024 | - |  | 705,572 |  | 705,572 |  |

| Charge for year | - |  | 162,728 |  | 162,728 |  |

| Eliminated on disposal | - |  | (52,416 | ) | (52,416 | ) |

| At 31 August 2025 | - |  | 815,884 |  | 815,884 |  |

| NET BOOK VALUE

| At 31 August 2025 | 21,147,266 |  | 1,051,095 |  | 22,198,361 |  |

| At 31 August 2024 | 21,000,000 |  | 1,099,115 |  | 22,099,115 |  |

| The freehold property was valued by an independent valuer on an open market basis in May 2021 and was revalued on a fair value basis by the directors on 31 August 2025.

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

2025 | 2024 |

£ | £ |

| Trade debtors | 475,066 |  | 252,621 |  |

| Amounts owed by associates | 1,067,762 |  | 842,007 |  |

| Other debtors | 182,889 |  | 642,975 |  |

1,725,717 |  | 1,737,603 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 157,132 |  | - |  |

| Hire purchase contracts | 6,785 |  | 8,040 |  |

| Trade creditors | 1,195,231 |  | 890,407 |  |

| Amounts owed to group undertakings | 1,527,386 |  | 2,847,131 |  |

| Taxation and social security | 291,617 |  | 128,173 |  |

| Other creditors | 242,807 |  | 271,784 |  |

3,420,958 |  | 4,145,535 |  |

| Crown Parks (Sales) Limited (Registered number: SC318305) |

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

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

2025 | 2024 |

£ | £ |

| Bank loans | 3,767,273 |  | - |  |

| Hire purchase contracts | 7,627 |  | 14,412 |  |

3,774,900 |  | 14,412 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | 2,991,656 |  | - |  |

9. | SECURED DEBTS

| The property is held as security, in favour of the HSBC Bank, with regards to the bank loan included in the parent company's accounts. Other debts to the bank are secured by a floating charge over the assets which are held in the group.

| There is also a personal guarantee of £100,000 provided by C A Welch, a director of the company.

| The hire purchase contracts hold security over the assets to which they relate.

10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 31 August 2025 and 31 August 2024:

2025 | 2024 |

£ | £ |

| C A Welch (Snr)

| Balance outstanding at start of year | - |  | 918,774 |  |

| Amounts repaid | - |  | (918,774 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | - |  |

| C A Welch (Jnr)

| Balance outstanding at start of year | - |  | 86,964 |  |

| Amounts repaid | - |  | (86,964 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | - |  |

| A J Welch

| Balance outstanding at start of year | 63,244 |  | 2,997 |  |

| Amounts advanced | - |  | 60,247 |  |

| Amounts repaid | (63,244 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | 63,244 |  |

| Crown Parks (Sales) Limited (Registered number: SC318305) |

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

| The loans are repayable on demand.

11. | ULTIMATE CONTROLLING PARTY

| Crown Parks (Sales) Limited is a wholly owned subsidiary of Crown Parks Limited, a company incorporated in Scotland whose registered office address is Seaton House, Seaton Estate, Seaton Road, Seaton, Arbroath, Angus, DD11 5SE.