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REGISTERED NUMBER: 03178849 (England and Wales)

| Group Strategic Report, Report of the Directors and |

| Audited Consolidated Financial Statements |

| for the Year Ended 30 September 2025 |

| for |

| Pour Moi Limited |

Pour Moi Limited (Registered number: 03178849)

Contents of the Consolidated Financial Statements

for the Year Ended 30 September 2025

Page |

Company Information | 1 |

Group Strategic Report | 2 |

Report of the Directors | 4 |

Report of the Independent Auditors | 6 |

Consolidated Income Statement | 9 |

Consolidated Other Comprehensive Income | 10 |

Consolidated Balance Sheet | 11 |

Company Balance Sheet | 12 |

Consolidated Statement of Changes in Equity | 13 |

Company Statement of Changes in Equity | 14 |

Consolidated Cash Flow Statement | 15 |

Notes to the Consolidated Cash Flow Statement | 16 |

Notes to the Consolidated Financial Statements | 17 |

Pour Moi Limited

Company Information

for the Year Ended 30 September 2025

| DIRECTORS: | Mrs J Coles

| Ms N Cosens

| Ms J L Joy

| Mr M J Thomson

| SECRETARY: | Mr T R Jones

| REGISTERED OFFICE: | 4th Floor

| Moore House

| Black Lion Street

| Brighton

| BN1 1ND

| REGISTERED NUMBER: | 03178849 (England and Wales)

| AUDITORS: | Harts Limited

| Chartered Accountants and Statutory Auditors

| Westminster House

| 10 Westminster Road

| Macclesfield

| Cheshire

| SK10 1BX

Pour Moi Limited (Registered number: 03178849)

Group Strategic Report

for the Year Ended 30 September 2025

The directors present their strategic report for the year ended 30 September 2025.

The principal activity of the group is wholesale and retail of clothing and footwear.

FAIR REVIEW OF BUSINESS

We are happy to report on the financial results for the year ended 30 September 2025. The Group is pleased with its strategic direction and the movement in all its KPI results.

Group sales increased by 8% on the prior year. This was achieved against a backdrop of challenging economic conditions with the Group being impacted by the cyber-attack on Marks and Spencer and the changes to US import tariffs. The increase was achieved through growth in our wholesale and concessions partners with the addition of John Lewis as a new key trading partner during the year.

We are pleased to report a net operating profit of £4.4 million, an increase on the year of 45%. This has been achieved by the continued focus on full price sales, combined with tighter cost control.

The Group is pleased to report that net debt has remained constant at £1.3 million and stocks have decreased by £0.3 million.

The group's key financial and other performance indicators during the year were as follows:

| Unit |  | 2025 |  | 2024 |  |

Sales |  | £million |  | 37.6 |  | 34.9 |  |

Operating profit |  | £million |  | 4.35 |  | 3.0 |  |

Stock |  | £million |  | 9.8 |  | 10.1 |  |

Debt |  | £million |  | 1.6 |  | 1.6 |  |

Gross margin percentage |  | % |  | 50 |  | 49 |  |

PRINCIPAL RISKS AND UNCERTAINTIES

The Directors view the principal business risks and uncertainties faced by the Group as being the performance of the retail sector and the wider economy. The Group is exposed to currency risk, primarily the USD, fluctuations in which would impact the Group results.

Financial Risk Management Objectives and Policy:

The Group's activities expose it to a number of financial risks including credit risk, liquidity risk and foreign currency risk.

Credit Risk:

The Group's principal financial assets are cash and trade debtors. The Group's credit risk is primarily attributable to its trade receivables on wholesale accounts. These are monitored closely via monthly reporting to the Board reviewing ageing of all key balances. The credit risk on liquid funds is limited because the counterparties are banks with high credit-ratings assigned by international credit-rating agencies.

Liquidity Risk:

The Group manages liquidity risk by ensuring sufficient funds are available for ongoing operations and future developments. The Group has a range of asset-based debt facilities and third-party borrowings on normal commercial terms. These are reviewed regularly to ensure sufficient capacity at expected trading levels.

Foreign Currency Risk:

The Group hedges against exposure to the movement in the USD by the use of forward contracts to cover planned future cashflows payable in USD to suppliers.

Supply Chain Risk:

The Group is reliant on its suppliers to deliver high quality stock in a timely manner. In order to mitigate risk the Group continually seeks ways to develop the supplier base and to reduce over-reliance on individual suppliers and maintain the quality and competitiveness of our offer.

Pour Moi Limited (Registered number: 03178849)

Group Strategic Report

for the Year Ended 30 September 2025

Going Concern:

The financial statements have been prepared on a Going Concern basis having given due consideration to current trading and forward looking projections. In making this assessment the Directors have prepared detailed cashflow forecasts and scenario modelling and are satisfied that the Group has sufficient resources to meet its obligations as they fall due.

FUTURE DEVELOPMENT

The directors do not expect any significant changes to the group's operations in the foreseeable future.

ON BEHALF OF THE BOARD:

Mrs J Coles - Director

30 April 2026

Pour Moi Limited (Registered number: 03178849)

Report of the Directors

for the Year Ended 30 September 2025

The directors present their report with the financial statements of the company and the group for the year ended 30 September 2025.

DIVIDENDS

The total distribution of dividends for the year ended 30 September 2025 was £nil (2024: £1,000,000).

DIRECTORS

The directors shown below have held office during the whole of the period from 1 October 2024 to the date of this report.

Mrs J Coles

Ms J L Joy

Mr M J Thomson

Other changes in directors holding office are as follows:

Ms N Cosens - appointed 11 November 2024

Ms M V Ryan - resigned 13 June 2025

MATTERS COVERED IN THE STRATEGIC REPORT

As permitted by S414c(11) of Companies Act 2006, the director has elected to disclose information, required to be in the director's report by schedule 7 of the 'Large and Medium-sized Companies, and Groups (Accounts and Reports) Regulation 2008, in the Strategic report.

STATEMENT OF DIRECTORS' RESPONSIBILITIES

The directors are responsible for preparing the Group 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), including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'. 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 the group and of the profit or loss of the group 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 and the group's transactions and disclose with reasonable accuracy at any time the financial position of the company and the group 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 the group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

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 group'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 group's auditors are aware of that information.

Pour Moi Limited (Registered number: 03178849)

Report of the Directors

for the Year Ended 30 September 2025

AUDITORS

The auditors, Harts Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting.

ON BEHALF OF THE BOARD:

Mrs J Coles - Director

30 April 2026

Report of the Independent Auditors to the Members of

Pour Moi Limited

Opinion

We have audited the financial statements of Pour Moi Limited (the 'parent company') and its subsidiaries (the 'group') for the year ended 30 September 2025 which comprise the Consolidated Income Statement, Consolidated Other Comprehensive Income, Consolidated Balance Sheet, Company Balance Sheet, Consolidated Statement of Changes in Equity, Company Statement of Changes in Equity, Consolidated Cash Flow Statement and Notes to the Consolidated Cash Flow Statement, 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 group's and of the parent company affairs as at 30 September 2025 and of the group's 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 group 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 group's and the parent 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 Group Strategic Report and the Report of the Directors, 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.

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

Report of the Independent Auditors to the Members of

Pour Moi Limited

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the group and the parent company and its environment obtained in the course of the audit, we have not identified material misstatements in the Group 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 by the parent company, or returns adequate for our audit have not been received from branches not visited by us; or

- | the parent company 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 four, 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 group's and the parent 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 group or the parent company or to cease operations, or have no realistic alternative but to do so.

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.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

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:

The objectives of our audit, in respect to fraud, are: to identify and assess the risks of material misstatement of the financial statements due to fraud; to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud, through designing and implementing appropriate responses; and to respond appropriately to fraud or suspected fraud identified during the audit. However, the primary responsibility for the prevention and detection of fraud rests with both those charged with governance of the entity and management.

Our approach was as follows:

We obtained an understanding of the legal and regulatory frameworks that are applicable to the Company and determined that the most significant is the Companies Act 2006. In addition, the Company has to comply with laws and regulations relating to its operations, health and safety, money laundering and data protection.

We understood how Pour Moi Limited and the group are complying with those frameworks by making inquiries of the management accountant and the manager who is responsible for company legislation and certification procedures.

We corroborated our enquiries through discussion with Julie Ann Coles, financial director, and HR manager to identify any non-compliance with laws and regulations.

We assessed the susceptibility of the Group's financial statements to material misstatement, including how fraud might occur by discussion with directors to understand where it's considered there was a susceptibility to fraud. We considered the controls that the Group has established to address risks identified, or that otherwise prevent, deter and detect fraud.

Report of the Independent Auditors to the Members of

Pour Moi Limited

To address the risk of fraud through management bias and override of controls, we performed analytical procedures to identify unusual or unexpected relationships; investigated the rationale behind significant or unusual transactions; and tested journal entries to identify unusual transactions.

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 enquiry of the directors and other management and inspection of regulatory and legal correspondence, if any. Material misstatement that arises due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

Based on this understanding we designed our audit procedures to identify non-compliance with such laws and regulations that could materially impact the financial statements. Taking into accounts our understanding of the Company, our procedures involved enquires of management and focussed testing as appropriate with consideration to risk assessment.

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.

David Taylor BFP FCA (Senior Statutory Auditor)

for and on behalf of Harts Limited

Chartered Accountants and Statutory Auditors

Westminster House

10 Westminster Road

Macclesfield

Cheshire

SK10 1BX

30 April 2026

Pour Moi Limited (Registered number: 03178849)

Consolidated Income Statement

for the Year Ended 30 September 2025

| 30.9.25 |  | 30.9.24

| Notes | £ | £ |

TURNOVER | 5 | 37,584,567 |  | 34,866,652 |  |

Cost of sales | (18,784,171 | ) | (17,640,819 | ) |

GROSS PROFIT | 18,800,396 |  | 17,225,833 |  |

Distribution costs | (1,915,915 | ) | (2,095,264 | ) |

Administrative expenses | (12,551,746 | ) | (12,112,260 | ) |

4,332,735 |  | 3,018,309 |  |

Other operating income | 17,783 |  | 8,377 |  |

OPERATING PROFIT | 8 | 4,350,518 |  | 3,026,686 |  |

Interest receivable and similar income | 103,357 |  | 44,612 |  |

Interest payable and similar expenses | 10 | (198,759 | ) | (227,605 | ) |

PROFIT BEFORE TAXATION | 4,255,116 |  | 2,843,693 |  |

Tax on profit | 11 | (1,178,667 | ) | (628,423 | ) |

PROFIT FOR THE FINANCIAL YEAR | 3,076,449 |  | 2,215,270 |  |

Profit attributable to:

Owners of the parent | 3,076,449 |  | 2,215,270 |  |

Pour Moi Limited (Registered number: 03178849)

Consolidated Other Comprehensive Income

for the Year Ended 30 September 2025

| 30.9.25 |  | 30.9.24

| Notes | £ | £ |

PROFIT FOR THE YEAR | 3,076,449 |  | 2,215,270 |  |

OTHER COMPREHENSIVE INCOME |

Foreign currency translation reserve | 15,240 |  | (16,726 | ) |

Income tax relating to other comprehensive income | - |  | - |  |

OTHER COMPREHENSIVE INCOME FOR THE YEAR, NET OF INCOME TAX | 15,240 |  | (16,726 | ) |

TOTAL COMPREHENSIVE INCOME FOR THE YEAR | 3,091,689 |  | 2,198,544 |  |

Total comprehensive income attributable to:

Owners of the parent | 3,091,689 |  | 2,198,544 |  |

Pour Moi Limited (Registered number: 03178849)

Consolidated Balance Sheet

30 September 2025

| 30.9.25 |  | 30.9.24

| Notes | £ | £ |

FIXED ASSETS

Intangible assets | 14 | 295,557 |  | 184,862 |  |

Tangible assets | 15 | 1,413,501 |  | 1,229,625 |  |

Investments | 16 | - |  | - |  |

1,709,058 |  | 1,414,487 |  |

CURRENT ASSETS

Stocks | 17 | 9,783,516 |  | 10,129,677 |  |

Debtors | 18 | 4,542,226 |  | 3,421,607 |  |

Cash at bank and in hand | 6,263,774 |  | 4,574,185 |  |

20,589,516 |  | 18,125,469 |  |

CREDITORS

Amounts falling due within one year | 19 | (6,883,331 | ) | (6,753,659 | ) |

NET CURRENT ASSETS | 13,706,185 |  | 11,371,810 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 15,415,243 |  | 12,786,297 |  |

CREDITORS

Amounts falling due after more than one year | 20 | (184,289 | ) | (235,010 | ) |

PROVISIONS FOR LIABILITIES | 24 | (160,050 | ) | (107,248 | ) |

NET ASSETS | 15,070,904 |  | 12,444,039 |  |

CAPITAL AND RESERVES

Called up share capital | 25 | 106 |  | 111 |  |

Share premium | 26 | 749,909 |  | 742,098 |  |

Capital redemption reserve | 26 | (472,630 | ) | - |  |

Retained earnings | 26 | 14,793,519 |  | 11,701,830 |  |

SHAREHOLDERS' FUNDS | 15,070,904 |  | 12,444,039 |  |

The financial statements were approved by the Board of Directors and authorised for issue on 30 April 2026 and were signed on its behalf by:

Mrs J Coles - Director

Pour Moi Limited (Registered number: 03178849)

Company Balance Sheet

30 September 2025

| 30.9.25 |  | 30.9.24

| Notes | £ | £ |

FIXED ASSETS

Intangible assets | 14 | 295,557 |  | 184,862 |  |

Tangible assets | 15 | 1,411,767 |  | 1,227,537 |  |

Investments | 16 | - |  | - |  |

1,707,324 |  | 1,412,399 |  |

CURRENT ASSETS

Stocks | 17 | 9,783,516 |  | 10,129,677 |  |

Debtors | 18 | 4,738,731 |  | 3,326,580 |  |

Cash at bank and in hand | 6,174,770 |  | 4,431,091 |  |

20,697,017 |  | 17,887,348 |  |

CREDITORS

Amounts falling due within one year | 19 | (6,855,421 | ) | (6,744,691 | ) |

NET CURRENT ASSETS | 13,841,596 |  | 11,142,657 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 15,548,920 |  | 12,555,056 |  |

CREDITORS

Amounts falling due after more than one year | 20 | (184,289 | ) | (235,010 | ) |

PROVISIONS FOR LIABILITIES | 24 | (160,050 | ) | (107,248 | ) |

NET ASSETS | 15,204,581 |  | 12,212,798 |  |

CAPITAL AND RESERVES

Called up share capital | 25 | 106 |  | 111 |  |

Share premium | 26 | 749,908 |  | 742,097 |  |

Capital redemption reserve | 26 | (472,630 | ) | - |  |

Retained earnings | 26 | 14,927,197 |  | 11,470,590 |  |

SHAREHOLDERS' FUNDS | 15,204,581 |  | 12,212,798 |  |

Company's profit for the financial year | 3,456,607 |  | 2,340,629 |  |

The financial statements were approved by the Board of Directors and authorised for issue on 30 April 2026 and were signed on its behalf by:

Mrs J Coles - Director

Pour Moi Limited (Registered number: 03178849)

Consolidated Statement of Changes in Equity

for the Year Ended 30 September 2025

| Called up |  | Capital |

| share |  | Retained |  | Share |  | redemption |  | Total

| capital |  | earnings |  | premium |  | reserve |  | equity

£ | £ | £ | £ | £ |

Balance at 1 October 2023 | 110 |  | 10,503,286 |  | 734,287 |  | - |  | 11,237,683 |  |

Changes in equity

Profit for the year | - |  | 2,215,270 |  | - |  | - |  | 2,215,270 |  |

Other comprehensive income | - |  | (16,726 | ) | - |  | - |  | (16,726 | ) |

Total comprehensive income | - |  | 2,198,544 |  | - |  | - |  | 2,198,544 |  |

Dividends | - |  | (1,000,000 | ) | - |  | - |  | (1,000,000 | ) |

Issue of share capital | 1 |  | - |  | 7,811 |  | - |  | 7,812 |  |

Balance at 30 September 2024 | 111 |  | 11,701,830 |  | 742,098 |  | - |  | 12,444,039 |  |

Changes in equity

Profit for the year | - |  | 3,076,449 |  | - |  | - |  | 3,076,449 |  |

Other comprehensive income | - |  | 15,240 |  | - |  | - |  | 15,240 |  |

Total comprehensive income | - |  | 3,091,689 |  | - |  | - |  | 3,091,689 |  |

Increase in share capital | - |  | - |  | 7,811 |  | - |  | 7,811 |  |

Reduction in share capital | (5 | ) | - |  | - |  | (472,630 | ) | (472,635 | ) |

Balance at 30 September 2025 | 106 |  | 14,793,519 |  | 749,909 |  | (472,630 | ) | 15,070,904 |  |

Pour Moi Limited (Registered number: 03178849)

Company Statement of Changes in Equity

for the Year Ended 30 September 2025

| Called up |  | Capital |

| share |  | Retained |  | Share |  | redemption |  | Total

| capital |  | earnings |  | premium |  | reserve |  | equity

£ | £ | £ | £ | £ |

Balance at 1 October 2023 | 110 |  | 10,129,961 |  | 734,287 |  | - |  | 10,864,358 |  |

Changes in equity

Issue of share capital | 1 |  | - |  | 7,810 |  | - |  | 7,811 |  |

Dividends | - |  | (1,000,000 | ) | - |  | - |  | (1,000,000 | ) |

Total comprehensive income | - |  | 2,340,629 |  | - |  | - |  | 2,340,629 |  |

Balance at 30 September 2024 | 111 |  | 11,470,590 |  | 742,097 |  | - |  | 12,212,798 |  |

Changes in equity

Increase in share capital | - |  | - |  | 7,811 |  | - |  | 7,811 |  |

Reduction in share capital | (5 | ) | - |  | - |  | (472,630 | ) | (472,635 | ) |

Total comprehensive income | - |  | 3,456,607 |  | - |  | - |  | 3,456,607 |  |

Balance at 30 September 2025 | 106 |  | 14,927,197 |  | 749,908 |  | (472,630 | ) | 15,204,581 |  |

Pour Moi Limited (Registered number: 03178849)

Consolidated Cash Flow Statement

for the Year Ended 30 September 2025

| 30.9.25 |  | 30.9.24

| Notes | £ | £ |

Cash flows from operating activities

Cash generated from operations | 1 | 3,868,312 |  | 5,816,250 |  |

Tax paid | (1,066,349 | ) | (421,586 | ) |

Net cash from operating activities | 2,801,963 |  | 5,394,664 |  |

Cash flows from investing activities

Purchase of intangible fixed assets | (227,687 | ) | (97,160 | ) |

Purchase of tangible fixed assets | (309,874 | ) | (174,671 | ) |

Foreign currency exchange effect | 49 |  | - |  |

Interest received | 103,357 |  | 44,612 |  |

Net cash from investing activities | (434,155 | ) | (227,219 | ) |

Cash flows from financing activities

Loan repayments in year | (29,876 | ) | (1,083,704 | ) |

Repayment of directors' loans | - |  | (65,000 | ) |

Share issue | 7,806 |  | 7,811 |  |

Share buyback | (472,630 | ) | - |  |

Interest paid | (198,759 | ) | (227,605 | ) |

Foreign currency retranslation reserve | 15,240 |  | (16,726 | ) |

Equity dividends paid | - |  | (1,000,000 | ) |

Net cash from financing activities | (678,219 | ) | (2,385,224 | ) |

Increase in cash and cash equivalents | 1,689,589 |  | 2,782,221 |  |

Cash and cash equivalents at beginning of year | 2 | 4,574,185 |  | 1,791,964 |  |

Cash and cash equivalents at end of year | 2 | 6,263,774 |  | 4,574,185 |  |

Pour Moi Limited (Registered number: 03178849)

Notes to the Consolidated Cash Flow Statement

for the Year Ended 30 September 2025

1. | RECONCILIATION OF PROFIT FOR THE FINANCIAL YEAR TO CASH GENERATED FROM OPERATIONS

| 30.9.25 |  | 30.9.24

£ | £ |

| Profit for the financial year | 3,076,449 |  | 2,215,270 |  |

| Depreciation and amortisation | 242,941 |  | 140,343 |  |

| Finance costs | 198,759 |  | 227,605 |  |

| Finance income | (103,357 | ) | (44,612 | ) |

| Taxation | 1,178,667 |  | 628,423 |  |

4,593,459 |  | 3,167,029 |  |

| Decrease in stocks | 346,161 |  | 1,594,706 |  |

| Increase in trade and other debtors | (1,120,619 | ) | (423,595 | ) |

| Increase in trade and other creditors | 49,311 |  | 1,478,110 |  |

| Cash generated from operations | 3,868,312 |  | 5,816,250 |  |

2. | CASH AND CASH EQUIVALENTS

| The amounts disclosed on the Cash Flow Statement in respect of cash and cash equivalents are in respect of these Balance Sheet amounts:

| Year ended 30 September 2025

| 30.9.25 |  | 1.10.24

£ | £ |

| Cash and cash equivalents | 6,263,774 |  | 4,574,185 |  |

| Year ended 30 September 2024

| 30.9.24 |  | 1.10.23

£ | £ |

| Cash and cash equivalents | 4,574,185 |  | 1,791,964 |  |

3. | ANALYSIS OF CHANGES IN NET FUNDS

| At 1.10.24 | Cash flow | At 30.9.25

£ | £ | £ |

| Net cash |

| Cash at bank and in hand | 4,574,185 |  | 1,689,589 |  | 6,263,774 |  |

4,574,185 |  | 1,689,589 |  | 6,263,774 |  |

| Debt

| Debts falling due within 1 year | (1,045,915 | ) | (20,845 | ) | (1,066,760 | ) |

| Debts falling due after 1 year | (235,010 | ) | 50,721 |  | (184,289 | ) |

(1,280,925 | ) | 29,876 |  | (1,251,049 | ) |

| Total | 3,293,260 |  | 1,719,465 |  | 5,012,725 |  |

Pour Moi Limited (Registered number: 03178849)

Notes to the Consolidated Financial Statements

for the Year Ended 30 September 2025

1. | STATUTORY INFORMATION

| Pour Moi 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 General 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, except that as disclosed in the accounting policies certain items are shown at fair value.

| Basis of consolidation

| The Group’s financial statements consolidate those of the parent company and all of its subsidiaries as of 30 September 2025. All subsidiaries have a reporting date of 30 September.

| All transactions and balances between Group companies are eliminated on consolidation, including unrealised gains and losses on transactions between Group companies. Where unrealised losses on intra-group asset sales are reversed on consolidation, the underlying asset is also tested for impairment from a Group perspective. Amounts reported in the financial statements of subsidiaries have been adjusted where necessary to ensure consistency with the accounting policies adopted by the Group.

| The Group attributes total comprehensive income or loss of subsidiaries between the owners of the parent and the non-controlling interests, if any, based on their respective ownership interests.

| Related party exemption

| The group 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.

| Transactions between group entities which have been eliminated on consolidation are not disclosed within the financial statements.

| Turnover

| Turnover is recognised at the fair value of the consideration received or receivable for goods provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

| Turnover from the sale of goods is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually on despatch date.

| Negative goodwill

| Negative goodwill represents the excess of the fair value of the net assets acquired in a business combination over the consideration paid. Negative goodwill is initially recognised in the balance sheet and is subsequently amortised through the profit and loss account in the same periods in which non-monetary assets acquired are amortised or otherwise recognised in the profit and loss account.

Pour Moi Limited (Registered number: 03178849)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 30 September 2025

3. | ACCOUNTING POLICIES - continued

| 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 four years.

| Tangible fixed assets

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

| Freehold property | - | 2% on cost

| Short leasehold improvements | - | 10% on cost

| Bicycles | - | at varying rates on cost

| Plant and machinery | - | 20% on cost

| Fixtures and fittings | - | 25% on cost and 10% on cost

| Motor vehicles | - | 25% on cost

| Computer equipment | - | 25% on cost

| Impairment of fixed assets

| At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

| Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

| If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

| Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

| Stocks

| Stocks are stated at the lower of cost and net realisable value, after making due allowance for obsolete and

| slow moving items.

| At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

| Financial instruments

| The company and the group have elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Pour Moi Limited (Registered number: 03178849)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 30 September 2025

3. | ACCOUNTING POLICIES - continued

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally 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.

| Basic financial assets

| Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

| Impairment of financial assets

| Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date. Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in profit or loss. If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

| Derecognition of financial assets

| Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

| Classification of financial liabilities

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

| Basic financial liabilities

| Basic financial liabilities, including creditors, bank loans and loans from fellow group companies, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

| Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

| Derecognition of financial liabilities

| Financial liabilities are derecognised when the company's contractual obligations expire or are discharged or cancelled.

Pour Moi Limited (Registered number: 03178849)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 30 September 2025

3. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Consolidated 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.

| 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.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| 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 group operates a defined contribution pension scheme. Contributions payable to the group's pension scheme are charged to profit or loss in the period to which they relate.

| Going concern

| At the time of approving the financial statements, the directors have a reasonable expectation that the company and group have adequate resources to continue in operational existence for the foreseeable future. The company and group have the ability to trade in the future with support from the directors and other connected companies. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

4. | CRITICAL ACCOUNTING JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY

| In the application of the group's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be 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 in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

| Key sources of estimation uncertainty

| The estimates and assumptions which have significant risk of causing a material adjustment to the carrying amount of assets and liabilities are as follows:

| Stocks

| A provision in the amount of £1,308,541 (2024: £854,200) for old and obsolete stock has been estimated by the directors to ensure that stock is correctly stated at the lower of cost and net realisable value.

Pour Moi Limited (Registered number: 03178849)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 30 September 2025

| Depreciation and amortisation

| Depreciation and amortisation policies are reviewed annually by the board. All assets are depreciated and amortised based on their expected useful economic life and the anticipated residual value. Residual values are updated to reflect market conditions as appropriate.

5. | TURNOVER

| The turnover and profit before taxation are attributable to the one principal activity of the group.

| An analysis of turnover by class of business is given below:

| 30.9.25 |  | 30.9.24

£ | £ |

| Sale of goods | 37,584,567 |  | 34,866,652 |  |

37,584,567 |  | 34,866,652 |  |

| An analysis of turnover by geographical market is given below:

| 30.9.25 |  | 30.9.24

£ | £ |

| United Kingdom | 35,053,596 |  | 32,676,506 |  |

| United States of America | 1,571,318 |  | 1,394,504 |  |

| Rest of World | 959,653 |  | 795,642 |  |

37,584,567 |  | 34,866,652 |  |

6. | EMPLOYEES AND DIRECTORS

| 30.9.25 |  | 30.9.24

£ | £ |

| Wages and salaries | 7,400,331 |  | 6,432,496 |  |

| Social security costs | 764,712 |  | 620,611 |  |

| Other pension costs | 118,296 |  | 112,556 |  |

8,283,339 |  | 7,165,663 |  |

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

| 30.9.25 |  | 30.9.24

| Administration and Support | 73 |  | 66 |  |

| Warehouse and Sales | 101 |  | 101 |  |

174 |  | 167 |  |

7. | DIRECTORS' EMOLUMENTS

| 30.9.25 |  | 30.9.24

£ | £ |

| Directors' remuneration | 856,672 |  | 709,705 |  |

| Directors' pension contributions to money purchase schemes | 6,054 |  | 5,283 |  |

| The number of directors to whom retirement benefits were accruing was as follows:

| Money purchase schemes | 4 |  | 4 |  |

Pour Moi Limited (Registered number: 03178849)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 30 September 2025

7. | DIRECTORS' EMOLUMENTS - continued

| Information regarding the highest paid director is as follows:

| 30.9.25 |  | 30.9.24

£ | £ |

| Emoluments etc | 329,171 |  | 298,568 |  |

| Pension contributions to money purchase schemes | 1,321 |  | 1,320 |  |

8. | OPERATING PROFIT

| The operating profit is stated after charging/(crediting):

| 30.9.25 |  | 30.9.24

£ | £ |

| Hire of plant and machinery | 3,971 |  | 3,856 |  |

| Other operating leases | 580,354 |  | 535,713 |  |

| Depreciation - owned assets | 125,948 |  | 114,377 |  |

| Goodwill amortisation | - |  | (52,218 | ) |

| Computer software amortisation | 116,992 |  | 78,184 |  |

| Foreign exchange differences | 256,505 |  | 191,857 |  |

9. | AUDITORS' REMUNERATION

| 30.9.25 |  | 30.9.24

£ | £ |

| Fees payable to the company's auditors for the audit of the company's financial statements | 23,000 |  | 13,500 |  |

| Auditors' remuneration for non audit work | 1,500 |  | 6,500 |  |

10. | INTEREST PAYABLE AND SIMILAR EXPENSES |

| 30.9.25 |  | 30.9.24

£ | £ |

| Bank interest | 166,214 |  | 208,128 |  |

| Other interest | 18,525 |  | 15,191 |  |

| Interest payable | 14,020 |  | 4,286 |  |

198,759 |  | 227,605 |  |

Pour Moi Limited (Registered number: 03178849)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 30 September 2025

11. | TAXATION

| Analysis of the tax charge

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

| 30.9.25 |  | 30.9.24

£ | £ |

| Current tax:

| UK corporation tax | 1,121,059 |  | 731,757 |  |

| (Over) Under provision in prior year | 4,806 |  | 16,140 |  |

| Overseas state tax | - |  | 1,468 |  |

| Total current tax | 1,125,865 |  | 749,365 |  |

| Deferred tax:

| Deferred tax | 52,802 |  | 10,210 |  |

| (Over)/under provision of deferred taxation | - |  | (131,152 | ) |

| Total deferred tax | 52,802 |  | (120,942 | ) |

| Tax on profit | 1,178,667 |  | 628,423 |  |

| Tax effects relating to effects of other comprehensive income |

| 30.9.25 |

| Gross |  | Tax |  | Net |

£ | £ | £ |

| Foreign currency translation reserve | 15,240 |  | - |  | 15,240 |  |

| 30.9.24 |

| Gross |  | Tax |  | Net |

£ | £ | £ |

| Foreign currency translation (losses) | (16,726 | ) | - |  | (16,726 | ) |

12. | INDIVIDUAL INCOME STATEMENT

| As permitted by Section 408 of the Companies Act 2006, the Income Statement of the parent company is not presented as part of these financial statements.

13. | DIVIDENDS

| 30.9.25 |  | 30.9.24

£ | £ |

| Ordinary shares of £0.0001 each

| Interim | - |  | 1,000,000 |  |

Pour Moi Limited (Registered number: 03178849)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 30 September 2025

14. | INTANGIBLE FIXED ASSETS

| Group

| Computer |

| Goodwill |  | software |  | Totals

£ | £ | £ |

| COST

| At 1 October 2024 | (68,463 | ) | 493,604 |  | 425,141 |  |

| Additions | - |  | 227,687 |  | 227,687 |  |

| At 30 September 2025 | (68,463 | ) | 721,291 |  | 652,828 |  |

| AMORTISATION

| At 1 October 2024 | (68,463 | ) | 308,742 |  | 240,279 |  |

| Amortisation for year | - |  | 116,992 |  | 116,992 |  |

| At 30 September 2025 | (68,463 | ) | 425,734 |  | 357,271 |  |

| NET BOOK VALUE

| At 30 September 2025 | - |  | 295,557 |  | 295,557 |  |

| At 30 September 2024 | - |  | 184,862 |  | 184,862 |  |

| Company

| Computer

| software

£ |

| COST

| At 1 October 2024 | 493,604 |  |

| Additions | 227,687 |  |

| At 30 September 2025 | 721,291 |  |

| AMORTISATION

| At 1 October 2024 | 308,742 |  |

| Amortisation for year | 116,992 |  |

| At 30 September 2025 | 425,734 |  |

| NET BOOK VALUE

| At 30 September 2025 | 295,557 |  |

| At 30 September 2024 | 184,862 |  |

Pour Moi Limited (Registered number: 03178849)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 30 September 2025

15. | TANGIBLE FIXED ASSETS

| Group

| Short |

| Freehold |  | leasehold |  | Plant and

| property |  | improvements |  | Bicycles |  | machinery

£ | £ | £ | £ |

| COST

| At 1 October 2024 | 1,046,904 |  | 140,803 |  | 3,099 |  | 151,417 |  |

| Additions | - |  | 241,048 |  | - |  | 34,084 |  |

| Exchange differences | - |  | - |  | - |  | - |  |

| Reclassification/transfer | - |  | 167,211 |  | - |  | - |  |

| At 30 September 2025 | 1,046,904 |  | 549,062 |  | 3,099 |  | 185,501 |  |

| DEPRECIATION

| At 1 October 2024 | 137,700 |  | 13,823 |  | 1,561 |  | 104,434 |  |

| Charge for year | 13,438 |  | 40,881 |  | 734 |  | 20,994 |  |

| Exchange differences | - |  | - |  | - |  | - |  |

| Reclassification/transfer | - |  | 109,208 |  | - |  | - |  |

| At 30 September 2025 | 151,138 |  | 163,912 |  | 2,295 |  | 125,428 |  |

| NET BOOK VALUE

| At 30 September 2025 | 895,766 |  | 385,150 |  | 804 |  | 60,073 |  |

| At 30 September 2024 | 909,204 |  | 126,980 |  | 1,538 |  | 46,983 |  |

| Fixtures |

| and |  | Motor |  | Computer |

| fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 October 2024 | 594,660 |  | 24,950 |  | 268,225 |  | 2,230,058 |  |

| Additions | 3,333 |  | - |  | 31,409 |  | 309,874 |  |

| Exchange differences | - |  | - |  | (74 | ) | (74 | ) |

| Reclassification/transfer | (167,211 | ) | - |  | - |  | - |  |

| At 30 September 2025 | 430,782 |  | 24,950 |  | 299,560 |  | 2,539,858 |  |

| DEPRECIATION

| At 1 October 2024 | 494,142 |  | 24,950 |  | 223,823 |  | 1,000,433 |  |

| Charge for year | 17,534 |  | - |  | 32,367 |  | 125,948 |  |

| Exchange differences | - |  | - |  | (24 | ) | (24 | ) |

| Reclassification/transfer | (109,208 | ) | - |  | - |  | - |  |

| At 30 September 2025 | 402,468 |  | 24,950 |  | 256,166 |  | 1,126,357 |  |

| NET BOOK VALUE

| At 30 September 2025 | 28,314 |  | - |  | 43,394 |  | 1,413,501 |  |

| At 30 September 2024 | 100,518 |  | - |  | 44,402 |  | 1,229,625 |  |

Pour Moi Limited (Registered number: 03178849)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 30 September 2025

15. | TANGIBLE FIXED ASSETS - continued

| Company

| Short |

| Freehold |  | leasehold |  | Plant and

| property |  | improvements |  | Bicycles |  | machinery

£ | £ | £ | £ |

| COST

| At 1 October 2024 | 1,046,904 |  | 140,803 |  | 3,099 |  | 151,416 |  |

| Additions | - |  | 241,048 |  | - |  | 34,084 |  |

| Reclassification/transfer | - |  | 167,211 |  | - |  | - |  |

| At 30 September 2025 | 1,046,904 |  | 549,062 |  | 3,099 |  | 185,500 |  |

| DEPRECIATION

| At 1 October 2024 | 137,700 |  | 13,823 |  | 1,561 |  | 104,434 |  |

| Charge for year | 13,438 |  | 40,881 |  | 734 |  | 20,994 |  |

| Reclassification/transfer | - |  | 109,208 |  | - |  | - |  |

| At 30 September 2025 | 151,138 |  | 163,912 |  | 2,295 |  | 125,428 |  |

| NET BOOK VALUE

| At 30 September 2025 | 895,766 |  | 385,150 |  | 804 |  | 60,072 |  |

| At 30 September 2024 | 909,204 |  | 126,980 |  | 1,538 |  | 46,982 |  |

| Fixtures |

| and |  | Motor |  | Computer |

| fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 October 2024 | 594,660 |  | 24,950 |  | 266,933 |  | 2,228,765 |  |

| Additions | 3,333 |  | - |  | 31,409 |  | 309,874 |  |

| Reclassification/transfer | (167,211 | ) | - |  | - |  | - |  |

| At 30 September 2025 | 430,782 |  | 24,950 |  | 298,342 |  | 2,538,639 |  |

| DEPRECIATION

| At 1 October 2024 | 495,363 |  | 24,950 |  | 223,397 |  | 1,001,228 |  |

| Charge for year | 17,534 |  | - |  | 32,063 |  | 125,644 |  |

| Reclassification/transfer | (109,208 | ) | - |  | - |  | - |  |

| At 30 September 2025 | 403,689 |  | 24,950 |  | 255,460 |  | 1,126,872 |  |

| NET BOOK VALUE

| At 30 September 2025 | 27,093 |  | - |  | 42,882 |  | 1,411,767 |  |

| At 30 September 2024 | 99,297 |  | - |  | 43,536 |  | 1,227,537 |  |

| Included in cost of land and buildings is freehold land of £ 375,000 (2024 - £ 375,000 ) which is not depreciated.

Pour Moi Limited (Registered number: 03178849)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 30 September 2025

16. | FIXED ASSET INVESTMENTS

| The group or the company's investments at the Balance Sheet date in the share capital of companies include the following:

| Subsidiaries

| LFI Holdings Ltd

| Registered office: 4th Floor, Moore House, Black Lion Street, Brighton, England, BN1 1ND

| Nature of business: Dormant

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

| The subsidiary is exempt from the requirements of the Companies Act 2006 relating to the audit of its individual accounts by virtue of section 479A.

| LF Intimates Ltd

| Registered office: 4th Floor, Moore House, Black Lion Street, Brighton, England, BN1 1ND

| Nature of business: Dormant

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

| The subsidiary is exempt from the requirements of the Companies Act 2006 relating to the audit of its individual accounts by virtue of section 479A.

| Pour Moi Clothing Inc.

| Registered office: C/O Massat Consulting 33 W 46th Street Suite 800 New York NY 10036

| Nature of business: Wholesale and retail of lingerie

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

17. | STOCKS

| Group |  | Company |

| 30.9.25 |  | 30.9.24 |  | 30.9.25 |  | 30.9.24 |

£ | £ | £ | £ |

| Stocks | 9,783,516 |  | 10,129,677 |  | 9,783,516 |  | 10,129,677 |  |

| The amount of stock recognised as an expense in the cost of sales during the year was £10,839,776 (2024: £10,888,217). Stocks are stated after provisions for impairments of £1,308,541 (2024: £854,200).

18. | DEBTORS

| Group |  | Company |

| 30.9.25 |  | 30.9.24 |  | 30.9.25 |  | 30.9.24 |

£ | £ | £ | £ |

| Amounts falling due within one year: |

| Trade debtors | 2,601,140 |  | 1,783,606 |  | 2,597,053 |  | 1,715,793 |  |

| Amounts owed by group undertakings | - |  | - |  | 204,305 |  | 30,314 |  |

| Other debtors | 764,164 |  | 817,093 |  | 760,451 |  | 774,819 |  |

| Amount owed by related parties | 13,305 |  | 2,734 |  | 13,305 |  | 2,734 |  |

| Prepayments | 863,617 |  | 668,174 |  | 863,617 |  | 652,920 |  |

4,242,226 |  | 3,271,607 |  | 4,438,731 |  | 3,176,580 |  |

Pour Moi Limited (Registered number: 03178849)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 30 September 2025

18. | DEBTORS - continued

| Group |  | Company |

| 30.9.25 |  | 30.9.24 |  | 30.9.25 |  | 30.9.24 |

£ | £ | £ | £ |

| Amounts falling due after more than one | year: |

| Amount owed by related parties | 300,000 |  | 150,000 |  | 300,000 |  | 150,000 |  |

| Aggregate amounts | 4,542,226 |  | 3,421,607 |  | 4,738,731 |  | 3,326,580 |  |

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

| Group |  | Company |

| 30.9.25 |  | 30.9.24 |  | 30.9.25 |  | 30.9.24 |

£ | £ | £ | £ |

| Bank loans and overdrafts (see note 21) | 1,009,191 |  | 1,045,915 |  | 1,009,191 |  | 1,045,915 |  |

| Other loans (see note 21) | 57,569 |  | - |  | 57,569 |  | - |  |

| Trade creditors | 1,939,976 |  | 2,517,116 |  | 1,940,919 |  | 2,510,311 |  |

| Corporation tax | 685,817 |  | 626,301 |  | 696,950 |  | 626,301 |  |

| Social security and other taxes | 186,358 |  | 135,686 |  | 186,358 |  | 135,686 |  |

| Pension creditor | - |  | 19,547 |  | - |  | 19,547 |  |

| VAT | 940,705 |  | 824,058 |  | 940,705 |  | 824,058 |  |

| Other creditors | 109,663 |  | 198,680 |  | 110,656 |  | 196,519 |  |

| Amount owed to related parties | 100,002 |  | 100,000 |  | 100,002 |  | 100,000 |  |

| Directors' loan accounts | 185,000 |  | 185,000 |  | 185,000 |  | 185,000 |  |

| Accrued expenses | 1,669,050 |  | 1,101,356 |  | 1,628,071 |  | 1,101,354 |  |

6,883,331 |  | 6,753,659 |  | 6,855,421 |  | 6,744,691 |  |

| Included in other creditors is £93,034 (2024: £138,940) relating to forward contracts.

| The group buys the forward exchange contracts in US Dollar from time to time to make payments to its foreign suppliers.

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

| Group |  | Company |

| 30.9.25 |  | 30.9.24 |  | 30.9.25 |  | 30.9.24 |

£ | £ | £ | £ |

| Bank loans (see note 21) | 184,289 |  | 235,010 |  | 184,289 |  | 235,010 |  |

Pour Moi Limited (Registered number: 03178849)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 30 September 2025

21. | LOANS

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

| Group |  | Company |

| 30.9.25 |  | 30.9.24 |  | 30.9.25 |  | 30.9.24 |

£ | £ | £ | £ |

| Amounts falling due within one year or on | demand: |

| Bank loans | 1,009,191 |  | 1,045,915 |  | 1,009,191 |  | 1,045,915 |  |

| Other loans | 57,569 |  | - |  | 57,569 |  | - |  |

1,066,760 |  | 1,045,915 |  | 1,066,760 |  | 1,045,915 |  |

| Amounts falling due between one and two | years: |

| Bank loans - 1-2 years | 46,000 |  | 46,000 |  | 46,000 |  | 46,000 |  |

| Amounts falling due between two and five | years: |

| Bank loans - 2-5 years | 138,289 |  | 138,000 |  | 138,289 |  | 138,000 |  |

| Amounts falling due in more than five years: |

| Repayable by instalments

| Bank loans more 5 yr by instal | - |  | 51,010 |  | - |  | 51,010 |  |

22. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Company

| Non-cancellable |

| operating leases |

| 30.9.25 |  | 30.9.24

£ | £ |

| Within one year | 513,506 |  | 478,656 |  |

| Between one and five years | 496,875 |  | 410,125 |  |

| In more than five years | 198,750 |  | 120,000 |  |

1,209,131 |  | 1,008,781 |  |

| Operating lease payments recognised as an expense during the year accumulated to £580,354 (2024: £535,713)

23. | SECURED DEBTS

| The following secured debts are included within creditors:

| Group |  | Company |

| 30.9.25 |  | 30.9.24 |  | 30.9.25 |  | 30.9.24 |

£ | £ | £ | £ |

| Bank loans | 1,193,480 |  | 1,280,925 |  | 1,193,480 |  | 1,280,925 |  |

| Bank loans also include mortgage of £230,289 (2024: £281,009) over a freehold property at the year end and all are secured by registration of charges over assets of the company. The bank loans and mortgage bear 3% and 2.75% interests over Bank of England base rate respectively. The bank loans are repayable on demand with a maximum limit of 180 days, whereas mortgage loan is for a period of 15 years.

Pour Moi Limited (Registered number: 03178849)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 30 September 2025

24. | PROVISIONS FOR LIABILITIES

| Group |  | Company |

| 30.9.25 |  | 30.9.24 |  | 30.9.25 |  | 30.9.24 |

£ | £ | £ | £ |

| Deferred tax | 160,050 |  | 107,248 |  | 160,050 |  | 107,248 |  |

| Group

| Deferred |

| tax |

£ |

| Balance at 1 October 2024 | 107,248 |  |

| Provided during year | 52,802 |  |

| Prior years' adjustment |

| Balance at 30 September 2025 | 160,050 |  |

| Company

| Deferred |

| tax |

£ |

| Balance at 1 October 2024 | 107,248 |  |

| Charge to Income Statement during year | 52,802 |  |

| Prior years' adjustment |

| Balance at 30 September 2025 | 160,050 |  |

25. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30.9.25 |  | 30.9.24

| value: | £ | £ |

| 1,063,746 | Ordinary | £0.0001 | 106 |  | 111 |  |

| 7,734 Ordinary shares of £0.0001 each were allotted as fully paid at a premium of 1.0099 per share during the year.

26. | RESERVES

| Group

| Capital |

| Retained |  | Share |  | redemption |

| earnings |  | premium |  | reserve |  | Totals

£ | £ | £ | £ |

| At 1 October 2024 | 11,701,830 |  | 742,098 |  | - |  | 12,443,928 |  |

| Profit for the year | 3,076,449 |  | 3,076,449 |  |

| Foreign exchange reserve | 15,240 |  | - |  | - |  | 15,240 |  |

| Increase in share capital | - |  | 7,811 |  | - |  | 7,811 |  |

| Reduction in share capital | - |  | - |  | (472,630 | ) | (472,630 | ) |

| At 30 September 2025 | 14,793,519 |  | 749,909 |  | (472,630 | ) | 15,070,798 |  |

Pour Moi Limited (Registered number: 03178849)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 30 September 2025

26. | RESERVES - continued

| Company

| Capital |

| Retained |  | Share |  | redemption |

| earnings |  | premium |  | reserve |  | Totals

£ | £ | £ | £ |

| At 1 October 2024 | 11,470,590 |  | 742,097 |  | - |  | 12,212,687 |  |

| Profit for the year | 3,456,607 |  | 3,456,607 |  |

| Increase in share capital | - |  | 7,811 |  | - |  | 7,811 |  |

| Reduction in share capital | - |  | - |  | (472,630 | ) | (472,630 | ) |

| At 30 September 2025 | 14,927,197 |  | 749,908 |  | (472,630 | ) | 15,204,475 |  |

27. | PENSION COMMITMENTS

| The group operates defined contribution schemes for all employees. The pension cost charge for the year represents contributions payable by the company to the scheme and amounted to £110,989 (2024: £106,276).

| At the year end the amount outstanding was £20,704 (2024|: £19,547).

28. | RELATED PARTY DISCLOSURES

| The group traded with Beaute-Intime Apparel Company Limited, a company in which Cheung Wai Sum is a director and who is a share holder in Pour Moi Limited. During the year the group purchased goods totalling £3,958,204 (2024: £3,643,871) and at the end of the year the company owed £668,845 (2024: £891,528).

| Amounts Owed by Related Parties:

| During the year the group made a loan to a related party M J Collab Ltd. The total principal amount due to the group at the year end was £300,000 (2024: 150,000). Interest accrued on the loan at the year end was £13,305 (2024: £2,734).

| Amounts Owed to Related Parties:

| The group obtained an interest bearing loan of £100,000 (2024: £100.000) from a related party Douglas Thomson. The entire amount of loan £100,000 was outstanding at the year end. Nevertheless, interest paid on this loan was £6,500 (2024: £6,500).

| Transaction with Directors

| During the year certain directors made loans to the group. The total amount due to the directors at the year end was £185,000 (2024: £185,000). Interest was paid on these loans of £12,025 (2024: £12,217).

| Included in Other Debtors is the unpaid share premium of £636,270 (2024: £636,270) owed by one of the shareholders.

29. | ULTIMATE CONTROLLING PARTY

| The controlling party is Mr M J Thomson.

| Pour Moi Limited is regarded by the directors as being the company's ultimate parent company.