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REGISTERED NUMBER: 07227511 (England and Wales)

| Financial Statements |

| for the Year Ended 31 July 2025 |

| for |

| Wibberley & Cox Inns Limited |

Wibberley & Cox Inns Limited (Registered number: 07227511)

Contents of the Financial Statements

for the Year Ended 31 July 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Wibberley & Cox Inns Limited

Company Information

for the Year Ended 31 July 2025

| DIRECTORS: | Mrs I A Wibberley

| Mr S J Cox

| REGISTERED OFFICE: | The Newdigate

| High Lane East

| West Hallam

| Ilkeston

| Derbyshire

| DE7 6HW

| REGISTERED NUMBER: | 07227511 (England and Wales)

| ACCOUNTANTS: | Mabe Allen LLP

| Chartered Accountants

| 50 Osmaston Road

| Derby

| DE1 2HU

| BANKERS: | HSBC Bank Plc

| 1 St Peters Street

| Derby

| Derbyshire

| DE1 2AE

Wibberley & Cox Inns Limited (Registered number: 07227511)

Balance Sheet

31 July 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 5 | 27,987 |  | 34,119 |  |

Tangible assets | 6 | 214,477 |  | 267,897 |  |

242,464 |  | 302,016 |  |

CURRENT ASSETS

Stocks | 7 | 44,443 |  | 42,297 |  |

Debtors | 8 | 61,054 |  | 37,033 |  |

Cash at bank | 880,889 |  | 623,783 |  |

986,386 |  | 703,113 |  |

CREDITORS

Amounts falling due within one year | 9 | 408,832 |  | 291,635 |  |

NET CURRENT ASSETS | 577,554 |  | 411,478 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 820,018 |  | 713,494 |  |

CREDITORS

Amounts falling due after more than one year | 10 | - |  | (8,778 | ) |

PROVISIONS FOR LIABILITIES | (47,958 | ) | (60,725 | ) |

NET ASSETS | 772,060 |  | 643,991 |  |

CAPITAL AND RESERVES

Called up share capital | 13 | 2 |  | 2 |  |

Retained earnings | 772,058 |  | 643,989 |  |

SHAREHOLDERS' FUNDS | 772,060 |  | 643,991 |  |

Wibberley & Cox Inns Limited (Registered number: 07227511)

Balance Sheet - continued

31 July 2025

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 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 23 March 2026 and were signed on its behalf by:

Mr S J Cox - Director

Wibberley & Cox Inns Limited (Registered number: 07227511)

Notes to the Financial Statements

for the Year Ended 31 July 2025

1. | STATUTORY INFORMATION

| Wibberley & Cox Inns 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.

| Going concern

| The Company made a profit for the year of £303,965 (2024 : £204,266) and reported net assets of £772,060 (2024 : £643,991). The Directors have prepared the financial statements on the going concern basis which assumes that the company will continue to trade for the foreseeable future. The validity of the assumption is based on the directors' assessment of future cash flow forecasts and revenue projections and for the reasons set out below.

| Cost of living and economic uncertainty in the UK

| As at the date of approving these financial statements, the impact of the economic uncertainty in the UK on the company's trading is continually being assessed and subject to review. The current economic climate in the UK has placed strain on the finances of the general public which could potentially limit their ability to spend on leisure activities. The "Base case" assumption is that all of the company premises will remain open into the future. In assessing the company's funding requirements, the directors have prepared projections which consider the impacts on revenue given that leisure activities may be more volatile and uncertain.

| Having assessed the current trading performance and future prospects, the directors have concluded that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the financial statements. The financial statements therefore, do not include any adjustments that would arise if the going concern basis of preparation were inappropriate.

| 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 businesses in 2010 and 2012, is being amortised evenly over its estimated useful life of twenty 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.

Wibberley & Cox Inns Limited (Registered number: 07227511)

Notes to the Financial Statements - continued

for the Year Ended 31 July 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.

| Short leasehold | - | 15% on reducing balance

| Plant and machinery | - | 20% on reducing balance

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

| Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

| Stocks

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

| 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.

| 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.

| Debtors and creditors receivable/payable within one year

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the income statement in administrative expenses.

| Impairment

| Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset`s cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in the income statement unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

Wibberley & Cox Inns Limited (Registered number: 07227511)

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

3. | ACCOUNTING POLICIES - continued

| Provisions

| Provisions are recognised when the company has an obligation at the balance sheet date as a result of a past event, it is probable that an outflow of economic benefits will be required in settlement and the amount can be relaibly estimated.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 106 (2024 - 105 ) .

5. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 August 2024

| and 31 July 2025 | 112,434 |  |

| AMORTISATION

| At 1 August 2024 | 78,315 |  |

| Amortisation for year | 6,132 |  |

| At 31 July 2025 | 84,447 |  |

| NET BOOK VALUE

| At 31 July 2025 | 27,987 |  |

| At 31 July 2024 | 34,119 |  |

6. | TANGIBLE FIXED ASSETS

| Improvements |  | Fixtures |

| Short |  | to |  | Plant and |  | and |

| leasehold |  | property |  | machinery |  | fittings |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 August 2024 | 20,682 |  | 122,784 |  | 6,322 |  | 423,453 |  | 573,241 |  |

| Additions | - |  | - |  | - |  | 23,248 |  | 23,248 |  |

| Disposals | - |  | - |  | (6,322 | ) | (219,492 | ) | (225,814 | ) |

| At 31 July 2025 | 20,682 |  | 122,784 |  | - |  | 227,209 |  | 370,675 |  |

| DEPRECIATION

| At 1 August 2024 | 18,185 |  | 20,171 |  | 6,322 |  | 260,666 |  | 305,344 |  |

| Charge for year | 375 |  | 8,186 |  | - |  | 27,826 |  | 36,387 |  |

| Eliminated on disposal | - |  | - |  | (6,322 | ) | (179,211 | ) | (185,533 | ) |

| At 31 July 2025 | 18,560 |  | 28,357 |  | - |  | 109,281 |  | 156,198 |  |

| NET BOOK VALUE

| At 31 July 2025 | 2,122 |  | 94,427 |  | - |  | 117,928 |  | 214,477 |  |

| At 31 July 2024 | 2,497 |  | 102,613 |  | - |  | 162,787 |  | 267,897 |  |

Wibberley & Cox Inns Limited (Registered number: 07227511)

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

7. | STOCKS

2025 | 2024 |

£ | £ |

| Stocks | 44,443 |  | 42,297 |  |

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

2025 | 2024 |

£ | £ |

| Brewery bonds | 19,102 |  | 19,069 |  |

| Prepayments and accrued income | 41,952 |  | 17,964 |  |

61,054 |  | 37,033 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts (see note 11) | 8,778 |  | 10,289 |  |

| Trade creditors | 79,550 |  | 36,024 |  |

| Corporation tax | 116,549 |  | 57,395 |  |

| Social security and other taxes | 184,444 |  | 167,108 |  |

| Directors' current accounts | 1,400 |  | 1,400 |  |

| Accruals | 18,111 |  | 19,419 |  |

408,832 |  | 291,635 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans (see note 11) | - |  | 8,778 |  |

11. | LOANS

| An analysis of the maturity of loans is given below:

2025 | 2024 |

£ | £ |

| Amounts falling due within one year or on demand:

| Bank loans | 8,778 |  | 10,289 |  |

| Amounts falling due between one and two years:

| Bank loans - 1-2 years | - |  | 8,778 |  |

Wibberley & Cox Inns Limited (Registered number: 07227511)

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

12. | LEASING AGREEMENTS

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

2025 | 2024 |

£ | £ |

| Within one year | 1,832 |  | 2,748 |  |

| Between one and five years | - |  | 1,832 |  |

1,832 |  | 4,580 |  |

13. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 1 | Ordinary A | £1 | 1 |  | 1 |  |

| 1 | Ordinary B | £1 | 1 |  | 1 |  |

2 |  | 2 |  |