The directors present their annual report on the affairs of Crick Management Company Limited together with the financial statements for the 52 weeks period ended 31 August 2025. Comparative figures are shown for the 52 weeks ended 1 September 2024.

Due to being a small company, the entity has taken the exemption from producing a strategic report.

At the period end the company was 20% owned by P3 Crick Limited and 80% owned by Costco Wholesale UK Limited, the immediate parent undertaking. Costco Wholesale UK Limited is engaged in operating cash & carry membership warehouses.

The principal activity of the company is to manage the shared parts of an estate in Crick, where Costco Wholesale UK Limited owns a distribution depot.

Results and dividend

The Turnover for the year amounted to £110k (2024:£61k). Gross profit is Nil (2024:Nil). This is in line with the Directors' expectation.

The directors do not recommend payment of a dividend for the period (2024: Nil)

The directors who held office during the Period and up to the date of signature of the financial statements were as follows:

The company has been set up to manage shared parts of an industrial estate and the directors do not consider there to be any meaningful way to measure the performance of this company.

The directors have performed a going concern assessment for a period of 12 months from the date of signing of these financial statements which indicate that, taking account of reasonably possible downsides, the company will have sufficient funds to meets its liabilities through this recharge agreement. This included on the results and financial position of the company, and the directors are confident that there will be continued recovery of operating expenses from both its

shareholder companies.

Consequently, the directors are confident that the company will have sufficient funds to continue to meet its liabilities as they fall due for at least 12 months from the date of approval of the financial statements and the directors have, therefore, continued to adopt a going concern basis of accounting in preparing the financial statement.

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

The statement of comprehensive income has been prepared on the basis that all operations are continuing operations.

The notes on pages 5 to 8 form part of these financial statements.

For the financial Period ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the Period in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

For the financial Period ended 31 August 2025 the Company was entitled to exemption from audit under section 479A of the Companies Act 2006 relating to a guarantee provided by its parent undertaking in accordance with section 479C.

The directors acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of the financial statements.

Crick Management Company Limited is a private company limited by shares incorporated in England and Wales. The registered office is UK Home Office, 213 Hartspring Lane, Watford, Hertfordshire, UK, WD25 8JS.

The principal accounting policies are summarised below. The accounting period covers 2 September 2024 to 31 August 2025. Comparative figures are shown for 4 September 2023 to 1 September 2024.

The Company’s parent undertaking, Costco Wholesale UK Limited, includes the Company in its consolidated financial statements. The consolidated financial statements of Costco Wholesale UK Limited are available to the public and may be obtained from UK Home Office, Hartspring Lane, Watford, WD25 8JS. In these financial statements the company is considered to be a qualifying entity (for the purposes of this FRS) and has applied the exemptions available under FRS 102 in respect of the following disclosures:

• Cash Flow Statement and related notes; and

• Key Management Personnel compensation.

The accounting policies set out below have, unless otherwise stated, been applied consistently to all periods presented in these financial statements.

These financial statements were prepared in accordance with Section 1A of Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (UK Generally Accepted Accounting Practice applicable to Smaller Entities) (“FRS 102 Section 1A”) as issued in March 2018. The presentation currency of these financial statements is sterling. All amounts in the financial statements have been rounded to the nearest £1,000. The financial statements are prepared on the historical cost basis.

During the periods ended 31 August 2025 and 1 September 2024, the company made neither profit nor loss nor were there any movements in reserves. The company’s called up share capital is shown in note 8. As a result no statement of changes in equity is presented.

The financial statements have been prepared on a going concern basis which the directors consider to be appropriate for the following reasons. The principal activity of the company is to manage the shared parts of an estate in Crick, where Costco Wholesale UK Limited owns a distribution depot. The company recharges all operating expenses to its parent companies in proportion to their ownership. The company is reliant on its shareholder companies for its working capital requirements, who, under the formal recharge agreement, make funds available in order for it to meet its liabilities as they fall due.Costco Wholesale UK Limited has indicated its intention to continue to make available such funds as are needed by the company for the period covered by the assessment. As with any company placing reliance on other group entities for financial support, the directors acknowledge that there can be no certainty that this support will continue although, at the date of signing of these financial statements, they have no reason to believe that it will not do so.

The directors have performed a going concern assessment for a period of 12 months from the date of signing of these financial statements which indicate that, taking account of reasonably possible downsides, the company will have sufficient funds to meets its liabilities through this recharge agreement. This included on the results and financial position of the company, and the directors are confident that there will be continued recovery of operating expenses from both its

shareholder companies.

Consequently, the directors are confident that the company will have sufficient funds to continue to meet its liabilities as they fall due for at least 12 months from the date of approval of the financial statements and the directors have, therefore, continued to adopt a going concern basis of accounting in preparing the financial statement.

Turnover comprises expenses recharged to the parent companies (excluding VAT and similar taxes) on an

accruals basis.

Trade and other debtors/creditors

Trade and other creditors are recognised initially at transaction price plus attributable transaction costs. Subsequent to initial recognition they are measured at amortised cost using the effective interest method, less any impairment losses in the case of trade debtors.

The preparation of financial statements usually requires management to make judgements, estimates and assumptions in applying the accounting policies. Any estimates and assumptions are based on historical experience and various other factors that are believed to be reasonable under the circumstances.

Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis, with revisions to accounting estimates applied prospectively.

There were no judgements made by the directors, in the application of these accounting policies that have significant effect on the financial statements and estimates with a significant risk of material adjustment in

the next year.

Turnover comprises expenses recharged to the parent companies (excluding VAT and similar taxes) on an

accruals basis.

The average monthly number of persons (including directors) employed by the company during the Period was:

The company did not have any employees during the period.

During the period, no director was remunerated through the company (2024 : £Nil). The notional cost of directors not remunerated through the company has been considered and is deemed to be trivial for the period ended 31 August 2025 and for the period ended 1 September 2024 .

Trade creditors are non-interest bearing and payable on demand.

At the period end the company was 20% owned by P3 Crick Limited and 80% owned by Costco Wholesale UK Limited, the immediate parent undertaking.

Costs relating to the period of £87,618 were recharged to Costco Wholesale UK Limited during the period. At the period end nothing was due from Costco Wholesale UK Limited.

Cost relating to the period of £21,905 were recharged to P3 Crick Limited during the period. At the period end nothing was owed by P3 Crick Limited to the company.

At the period end there was £5,010 owed to Costco Wholesale UK limited and £1,277 to P3 Crick Limited.

The immediate parent company is Costco Wholesale UK Limited, which heads up the smallest group to consolidate these financial statements. Copies of Costco Wholesale UK Limited financial statements are available to the public and can be obtained from UK Home Office, Hartspring Lane, Watford, WD25 8JS.

The ultimate parent company and controlling party is Costco Wholesale Corporation a company incorporated in the United States of America, which is the parent undertaking of the largest group to consolidate these financial statements. Copies of Costco Wholesale Corporation consolidated financial statements are available to the public and can be obtained from 999 Lake Drive, Issaquah, WA 98027, U.S.A.

Subsequent to the year end, there have been no events to record and no resulting financial effects on the Company.

The directors:

• confirm that the company was entitled to exemption under section 479A of the Companies Act 2006 relating to a guarantee provided by its parent undertaking in accordance with section 479C from the requirement to have its financial statements for the financial year ended 31.08.2025 audited,

• confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in accordance with section 476 of the Companies Act 2006; and

• acknowledge their responsibilities for:

  • ensuring that the company keeps adequate accounting records which comply with section 386 of the Companies Act 2006; and

  • preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit or loss for the financial year in accordance with the requirements of sections 393 and 394 of the Companies Act 2006, and which otherwise comply with the requirements of that Act relating to financial statements, so far as applicable to the company.