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REGISTERED NUMBER: 04008733 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

The Cornish Cheese Company Limited

| The Cornish Cheese Company Limited (Registered number: 04008733) |

Contents of the Financial Statements

for the Year Ended 31 January 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Chartered Accountants' Report | 8 |

| The Cornish Cheese Company Limited |

Company Information

for the Year Ended 31 January 2026

| DIRECTORS: | S P Stansfield

| B Stansfield

| SECRETARY: | Mrs C Stansfield

| REGISTERED OFFICE: | Knowle Farm

| Upton Cross

| Liskeard

| Cornwall

| PL14 5BG

| REGISTERED NUMBER: | 04008733 (England and Wales)

| ACCOUNTANTS: | UHY Peninsula

| 9 Western Road

| Launceston

| Cornwall

| PL15 7AR

| The Cornish Cheese Company Limited (Registered number: 04008733) |

Balance Sheet

31 January 2026

| 31.1.26 | 31.1.25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 694,966 |  | 674,672 |  |

CURRENT ASSETS

Stocks | 153,191 |  | 160,491 |  |

Debtors | 5 | 239,959 |  | 180,841 |  |

Cash at bank | 78,215 |  | 44,795 |  |

471,365 |  | 386,127 |  |

CREDITORS

Amounts falling due within one year | 6 | 421,578 |  | 431,974 |  |

NET CURRENT ASSETS/(LIABILITIES) | 49,787 |  | (45,847 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 744,753 |  | 628,825 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (580,628 | ) | (631,344 | ) |

PROVISIONS FOR LIABILITIES | (165,873 | ) | (161,774 | ) |

ACCRUALS AND DEFERRED INCOME | (116,128 | ) | (124,497 | ) |

NET LIABILITIES | (117,876 | ) | (288,790 | ) |

CAPITAL AND RESERVES

Called up share capital | 51 |  | 51 |  |

Retained earnings | (117,927 | ) | (288,841 | ) |

(117,876 | ) | (288,790 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 Cornish Cheese Company Limited (Registered number: 04008733) |

Balance Sheet - continued

31 January 2026

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 May 2026 and were signed on its behalf by:

S P Stansfield - Director

| The Cornish Cheese Company Limited (Registered number: 04008733) |

Notes to the Financial Statements

for the Year Ended 31 January 2026

1. | STATUTORY INFORMATION

| The Cornish Cheese Company 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.

| 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

| Land and buildings | - | 5% on cost

| Plant and machinery etc | - | 15% on reducing balance

| 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.

| 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.

| The Cornish Cheese Company Limited (Registered number: 04008733) |

Notes to the Financial Statements - continued

for the Year Ended 31 January 2026

2. | ACCOUNTING POLICIES - continued

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 20 (2025 - 21 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1 February 2025 | 627,756 |  | 846,636 |  | 1,474,392 |  |

| Additions | 70,524 |  | 44,163 |  | 114,687 |  |

| At 31 January 2026 | 698,280 |  | 890,799 |  | 1,589,079 |  |

| DEPRECIATION

| At 1 February 2025 | 433,935 |  | 365,785 |  | 799,720 |  |

| Charge for year | 25,261 |  | 69,132 |  | 94,393 |  |

| At 31 January 2026 | 459,196 |  | 434,917 |  | 894,113 |  |

| NET BOOK VALUE

| At 31 January 2026 | 239,084 |  | 455,882 |  | 694,966 |  |

| At 31 January 2025 | 193,821 |  | 480,851 |  | 674,672 |  |

| The Cornish Cheese Company Limited (Registered number: 04008733) |

Notes to the Financial Statements - continued

for the Year Ended 31 January 2026

4. | TANGIBLE FIXED ASSETS - continued

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Plant and

| machinery

| etc

£ |

| COST

| At 1 February 2025 | 83,182 |  |

| Transfer to ownership | (44,285 | ) |

| At 31 January 2026 | 38,897 |  |

| DEPRECIATION

| At 1 February 2025 | 29,982 |  |

| Charge for year | 4,216 |  |

| Transfer to ownership | (19,187 | ) |

| At 31 January 2026 | 15,011 |  |

| NET BOOK VALUE

| At 31 January 2026 | 23,886 |  |

| At 31 January 2025 | 53,200 |  |

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

| 31.1.26 |  | 31.1.25

£ | £ |

| Trade debtors | 111,920 |  | 70,775 |  |

| Other debtors | 128,039 |  | 110,066 |  |

239,959 |  | 180,841 |  |

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

| 31.1.26 |  | 31.1.25

£ | £ |

| Bank loans and overdrafts | 44,735 |  | 33,110 |  |

| Hire purchase contracts | 5,779 |  | 15,299 |  |

| Trade creditors | 48,751 |  | 122,768 |  |

| Taxation and social security | 4,627 |  | 3,297 |  |

| Other creditors | 317,686 |  | 257,500 |  |

421,578 |  | 431,974 |  |

| The Cornish Cheese Company Limited (Registered number: 04008733) |

Notes to the Financial Statements - continued

for the Year Ended 31 January 2026

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

| 31.1.26 |  | 31.1.25

£ | £ |

| Hire purchase contracts | 10,114 |  | 15,894 |  |

| Other creditors | 570,514 |  | 615,450 |  |

580,628 |  | 631,344 |  |

| Within other creditors is a temporary loan from Mrs C Stansfield, made to cashflow significant capital purchases. This is repayable within 2 years, with no interest charged. Mrs C Stansfield is the spouse of director Mr S P Stansfield.

8. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.1.26 |  | 31.1.25

£ | £ |

| National Westminster Bank PLC | 169,098 |  | 192,668 |  |

| A specific equitable charge over all freehold and leasehold properties and/or the proceeds of sale thereof fixed and floating charges over undertaking and all property and assets present and future including goodwill book debts and the benefits of any licences. The shareholders have provided a personal guarantee up to the sum of £485,000.

9. | RELATED PARTY DISCLOSURES

| As at the 31 January 2026, included within other creditors, the company owed the director £171,743 (2025 ££120,494). This loan is currently interest free and is repayable on demand.

| The director is a partner in Knowle Farm Partnership and at the end of the year the company owed the partnership Nil (2025 Nil). The company also had transactions with Knowle Farm Partnership during the year totalling £9,031 (2025 £9,357).

10. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is S P Stansfield.

| S P Stansfield, by virtue of his shareholding and directorship, controls the company.

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

The Cornish Cheese Company Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of The Cornish Cheese Company Limited for the year ended 31 January 2026 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of The Cornish Cheese Company Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of The Cornish Cheese Company Limited and state those matters that we have agreed to state to the Board of Directors of The Cornish Cheese Company Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Cornish Cheese Company Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that The Cornish Cheese Company Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of The Cornish Cheese Company Limited. You consider that The Cornish Cheese Company Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of The Cornish Cheese Company Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

UHY Peninsula

9 Western Road

Launceston

Cornwall

PL15 7AR

8 May 2026