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REGISTERED NUMBER: 01893393 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30TH SEPTEMBER 2025 |

| FOR |

| WINDSOR BELLE LIMITED |

WINDSOR BELLE LIMITED (REGISTERED NUMBER: 01893393)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

WINDSOR BELLE LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

| DIRECTOR: | A D Dick

| REGISTERED OFFICE: | Garden House

| Bolney Road

| Lower Shiplake

| Henley-on-Thames

| Oxfordshire

| RG9 3NR

| REGISTERED NUMBER: | 01893393 (England and Wales)

| ACCOUNTANTS: | Martin and Company

| Two Brewers House

| 50 North Street

| Thame

| Oxfordshire

| OX9 3BH

WINDSOR BELLE LIMITED (REGISTERED NUMBER: 01893393)

BALANCE SHEET

30TH SEPTEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 123,420 |  | 141,388 |  |

CURRENT ASSETS

Stocks | 300 |  | 300 |  |

Debtors | 5 | 23,209 |  | 22,419 |  |

Cash in hand | 268 |  | 288 |  |

23,777 |  | 23,007 |  |

CREDITORS

Amounts falling due within one year | 6 | 4,536,481 |  | 4,452,969 |  |

NET CURRENT LIABILITIES | (4,512,704 | ) | (4,429,962 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (4,389,284 | ) | (4,288,574 | ) |

CAPITAL AND RESERVES

Called up share capital | 180,000 |  | 180,000 |  |

Retained earnings | (4,569,284 | ) | (4,468,574 | ) |

(4,389,284 | ) | (4,288,574 | ) |

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

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

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 13th April 2026 and were signed by:

A D Dick - Director

WINDSOR BELLE LIMITED (REGISTERED NUMBER: 01893393)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

1. | STATUTORY INFORMATION

| Windsor Belle 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.

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 financial statements have been prepared on the going concern basis, notwithstanding net liabilities of £4,389,284 (2024: £4,288,574) which the director believes to be appropriate for the following reasons. The company is dependent for its working capital on funds provided to it by its ultimate parent company. The parent company has indicated that for at least 12 months from the date of approval of these financial statements it will continue to make available funds as are needed by the company and in particular will not seek repayment of the amounts currently made available. The director considers that this should enable the company to continue in operational existence for the foreseeable future by meeting its liabilities as they fall due for payment. As with any company placing reliance on other group entities for financial support, the director acknowledges that there can be no certainty that this support will continue although, at the date of approval of these financial statements, they have no reason to believe that it will not do so.

| 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 each asset over its estimated useful life.

| Plant and machinery etc | - | 25% on cost, 15% on reducing balance and 2% on cost

| 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 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.

WINDSOR BELLE LIMITED (REGISTERED NUMBER: 01893393)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Employee benefits

| The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

| The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.

| Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1st October 2024

| and 30th September 2025 | 930,053 |  |

| DEPRECIATION

| At 1st October 2024 | 788,665 |  |

| Charge for year | 17,968 |  |

| At 30th September 2025 | 806,633 |  |

| NET BOOK VALUE

| At 30th September 2025 | 123,420 |  |

| At 30th September 2024 | 141,388 |  |

WINDSOR BELLE LIMITED (REGISTERED NUMBER: 01893393)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

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

2025 | 2024 |

£ | £ |

| Trade debtors | 1,800 |  | - |  |

| Other debtors | 21,409 |  | 22,419 |  |

23,209 |  | 22,419 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 81 |  | 4,732 |  |

| Amounts owed to group undertakings | 4,529,408 |  | 4,444,408 |  |

| Taxation and social security | 642 |  | 1,079 |  |

| Other creditors | 6,350 |  | 2,750 |  |

4,536,481 |  | 4,452,969 |  |

7. | RELATED PARTY DISCLOSURES

| The company is funded by an unsecured loan from its parent company of £4,529,408 (2024: £4,444,408). The loan is currently interest free with no fixed repayment term.

| During the year the company paid £12,000 (2024: £12,000) to a limited liability partnership in which the director is also a partner. The transactions were carried out on commercial terms.

| During the year a related party acted as an agent for the company. At the year end the company was owed £12,794 (2024: £8,841) by the agent and this is disclosed within 'other debtors' shown in note 5.

8. | PARENT COMPANY

| The parent company of this entity is Shiplake Investments Limited, a company incorporated in Guernsey.