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REGISTERED NUMBER: 15027440 (England and Wales)

| Snowdome Incorporated Limited |

| Group Strategic Report, |

| Report of the Directors and |

| Consolidated Financial Statements |

| for the Year Ended 30 September 2025 |

Snowdome Incorporated Limited (Registered number: 15027440)

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 | 3 |

Report of the Independent Auditors | 4 |

Consolidated Income Statement | 7 |

Consolidated Other Comprehensive Income | 8 |

Consolidated Balance Sheet | 9 |

Company Balance Sheet | 10 |

Consolidated Statement of Changes in Equity | 11 |

Company Statement of Changes in Equity | 12 |

Consolidated Cash Flow Statement | 13 |

Notes to the Consolidated Cash Flow Statement | 14 |

Notes to the Consolidated Financial Statements | 15 |

Snowdome Incorporated Limited

Company Information

for the Year Ended 30 September 2025

| DIRECTORS: | Miss I A C Chadbourne

| T C Carter

| J S Smith

| REGISTERED OFFICE: | Leisure Island

| River Drive

| Tamworth

| Staffordshire

| B79 7ND

| REGISTERED NUMBER: | 15027440 (England and Wales)

| AUDITORS: | TC Group

| Statutory Auditor

| Sterling House

| 97 Lichfield Street

| Tamworth

| Staffordshire

| B79 7QF

Snowdome Incorporated Limited (Registered number: 15027440)

Group Strategic Report

for the Year Ended 30 September 2025

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

The principal activity of the Group during the year continued to be the operation of an indoor real snow, sport and leisure facility.

The principal activity of the Company during the year was that of a holding company.

REVIEW OF BUSINESS

The years trade presented very well, in respect of our snow sports activities which are primarily fuelled by winter sports enthusiasts who continue to be able to book winter holidays with complete confidence, and also in respect of our more impulse purchase 'fun activities' which makes us believe our customers continue to look on us favourable for a great family day out.

Overall, the board are able to report the group has traded through the year successfully and continues to meet requirements for steady growth, continued re-investment and long-term sustainability.

PRINCIPAL RISKS AND UNCERTAINTIES

The Group trades in diverse sectors of the economy e.g. winter sports associated with winter vacation and impulse indoor leisure trades such as ice skating that are popular at short notice and easy to commit to (i.e. low ticket price) and the members health & fitness business that has annual usage paid through steady monthly direct debits.

The continuation of the Board's planned investment in the Group's activities will only serve to build on the current strength of the business and help mitigate against the threat of both the current and the future wider economic conditions, which they consider to be the principal risk facing the Group.

The Board look forward therefore to continued steady trading results going forwards.

FINANCIAL KEY PERFORMANCE INDICATORS

During the year, the Group's turnover was £13,086,597 (2024 - £12,715,006). Operating profit meanwhile was £2,514,328 (2024 - £2,608,069). The directors consider these to be the Group's key performance indicators.

At the year end, the Group had net assets of £1,597,650 (2024 - £1,429,161) and has sufficient headroom in its agreed facilities to support the Group's future trading needs and growth plans. The Board therefore believe the Group's financial position to be entirely satisfactory.

FINANCIAL INSTRUMENTS

The Group makes use of financial instruments principally through the operation of bank accounts, bank loans and hire purchase contracts. The directors' objectives are to retain sufficient liquid funds to enable the Group to meet its day to day obligations as they fall due.

ON BEHALF OF THE BOARD:

J S Smith - Director

17 April 2026

Snowdome Incorporated Limited (Registered number: 15027440)

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

Details of dividends declared are disclosed in the notes to the financial statements.

EVENTS SINCE THE END OF THE YEAR

Information relating to events since the end of the year is given in the notes to the financial statements.

DIRECTORS

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

Miss I A C Chadbourne

T C Carter

J S Smith

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). 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.

AUDITORS

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

ON BEHALF OF THE BOARD:

J S Smith - Director

17 April 2026

Report of the Independent Auditors to the Members of

Snowdome Incorporated Limited

Opinion

We have audited the financial statements of Snowdome Incorporated 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.

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

Snowdome Incorporated 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 three, 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. Irregularities, including fraud, are instances of non-compliance with laws and regulations.

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

Extent to which the audit was considered capable of detecting irregularities, including fraud

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 its management.

Report of the Independent Auditors to the Members of

Snowdome Incorporated Limited

Our approach was as follows:

- we identified areas of laws and regulations that could reasonably be expected to have a material effect on the

financial statements from our general commercial and sector experience, and through discussion with the

directors and other management (as required by auditing standards), and discussed with the directors and other

management the policies and procedures regarding compliance with laws and regulations;

- we considered the legal and regulatory frameworks directly applicable to the financial statements reporting

framework (FRS 102 and the Companies Act 2006) and the relevant tax compliance regulations in the UK;

- we considered the nature of the industry, the control environment and business performance, including the key

drivers for management’s remuneration;

- we communicated identified laws and regulations throughout our team and remained alert to any indications of

non-compliance throughout the audit, also all areas where fraud might occur in the financial statements and how;

- we considered the procedures and controls that the company has established to address risks identified, or that

otherwise prevent, deter and detect fraud; and how senior management monitors these programmes and controls;

- we considered how the directors and management respond to risks of fraud and whether they have knowledge of

any actual, suspected or alleged fraud;

- we performed detailed analytical procedures to identify and unusual or unexpected relationships that may indicate

risks of material misstatement due to fraud;

Based on this understanding we designed our audit procedures to identify non-compliance with such laws and regulations. Where the risk was considered to be higher, we performed audit procedures to address each identified fraud risk. These procedures included: testing manual journals; reviewing the financial statement disclosures and testing to supporting documentation; performing analytical procedures; and enquiring of management, and were designed to provide reasonable assurance that the financial statements were free from fraud or error.

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. For example, the further removed non-compliance with laws and regulations (irregularities) is from the events and transactions reflected in the financial statements, the less likely the inherently limited procedures required by auditing standards would identify it. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation. We are not responsible for preventing non-compliance and cannot be expected to detect non-compliance with all laws and regulations.

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.

Stephen Butler BA FCA (Senior Statutory Auditor)

for and on behalf of TC Group

Statutory Auditor

Sterling House

97 Lichfield Street

Tamworth

Staffordshire

B79 7QF

17 April 2026

Snowdome Incorporated Limited (Registered number: 15027440)

Consolidated Income Statement

for the Year Ended 30 September 2025

| Period

| 25.7.23

| Year Ended |  | to

| 30.9.25 |  | 30.9.24

| Notes | £ | £ |

TURNOVER | 13,086,597 |  | 12,715,006 |  |

Cost of sales | 991,972 |  | 953,780 |  |

GROSS PROFIT | 12,094,625 |  | 11,761,226 |  |

Administrative expenses | 10,262,045 |  | 9,866,502 |  |

1,832,580 |  | 1,894,724 |  |

Other operating income | 681,752 |  | 713,345 |  |

OPERATING PROFIT | 4 | 2,514,332 |  | 2,608,069 |  |

Interest receivable and similar income | 10,666 |  | 45,119 |  |

2,524,998 |  | 2,653,188 |  |

Interest payable and similar expenses | 5 | 452,863 |  | 534,653 |  |

PROFIT BEFORE TAXATION | 2,072,135 |  | 2,118,535 |  |

Tax on profit | 6 | 756,078 |  | 708,026 |  |

PROFIT FOR THE FINANCIAL YEAR | 1,316,057 |  | 1,410,509 |  |

Profit attributable to:

Owners of the parent | 1,316,057 |  | 1,410,509 |  |

Snowdome Incorporated Limited (Registered number: 15027440)

Consolidated Other Comprehensive Income

for the Year Ended 30 September 2025

| Period

| 25.7.23

| Year Ended |  | to

| 30.9.25 |  | 30.9.24

| Notes | £ | £ |

PROFIT FOR THE YEAR | 1,316,057 |  | 1,410,509 |  |

OTHER COMPREHENSIVE INCOME | - |  | - |  |

TOTAL COMPREHENSIVE INCOME FOR THE YEAR | 1,316,057 |  | 1,410,509 |  |

Total comprehensive income attributable to:

Owners of the parent | 1,316,057 |  | 1,410,509 |  |

Snowdome Incorporated Limited (Registered number: 15027440)

Consolidated Balance Sheet

30 September 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 9 | 4,826,734 |  | 5,430,076 |  |

Tangible assets | 10 | 10,743,721 |  | 10,567,061 |  |

Investments | 11 | - |  | - |  |

15,570,455 |  | 15,997,137 |  |

CURRENT ASSETS

Stocks | 12 | 35,332 |  | 36,106 |  |

Debtors | 13 | 622,658 |  | 447,471 |  |

Cash at bank and in hand | 902,675 |  | 1,183,113 |  |

1,560,665 |  | 1,666,690 |  |

CREDITORS

Amounts falling due within one year | 14 | 3,711,012 |  | 3,373,955 |  |

NET CURRENT LIABILITIES | (2,150,347 | ) | (1,707,265 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 13,420,108 |  | 14,289,872 |  |

CREDITORS

Amounts falling due after more than one year | 15 | (11,659,339 | ) | (12,747,856 | ) |

PROVISIONS FOR LIABILITIES | 19 | (163,119 | ) | (112,855 | ) |

NET ASSETS | 1,597,650 |  | 1,429,161 |  |

CAPITAL AND RESERVES

Called up share capital | 20 | 1,000 |  | 1,000 |  |

Share premium | 21 | 860,030 |  | 860,030 |  |

Retained earnings | 21 | 736,620 |  | 568,131 |  |

SHAREHOLDERS' FUNDS | 1,597,650 |  | 1,429,161 |  |

The financial statements were approved by the Board of Directors and authorised for issue on 17 April 2026 and were signed on its behalf by:

J S Smith - Director

Snowdome Incorporated Limited (Registered number: 15027440)

Company Balance Sheet

30 September 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 9 | - |  | - |  |

Tangible assets | 10 | 86,270 |  | - |  |

Investments | 11 | 10,179,088 |  | 10,179,088 |  |

10,265,358 |  | 10,179,088 |  |

CURRENT ASSETS

Debtors | 13 | 8,611,338 |  | 5,476,834 |  |

Cash at bank | 45,375 |  | 151,945 |  |

8,656,713 |  | 5,628,779 |  |

CREDITORS

Amounts falling due within one year | 14 | 7,213,094 |  | 3,088,503 |  |

NET CURRENT ASSETS | 1,443,619 |  | 2,540,276 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 11,708,977 |  | 12,719,364 |  |

CREDITORS

Amounts falling due after more than one year | 15 | (11,659,339 | ) | (12,718,363 | ) |

PROVISIONS FOR LIABILITIES | 19 | (21,568 | ) | - |  |

NET ASSETS | 28,070 |  | 1,001 |  |

CAPITAL AND RESERVES

Called up share capital | 20 | 1,000 |  | 1,000 |  |

Retained earnings | 27,070 |  | 1 |  |

SHAREHOLDERS' FUNDS | 28,070 |  | 1,001 |  |

Company's profit for the financial year | 1,174,637 |  | 842,379 |  |

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

The financial statements were approved by the Board of Directors and authorised for issue on 17 April 2026 and were signed on its behalf by:

J S Smith - Director

Snowdome Incorporated Limited (Registered number: 15027440)

Consolidated Statement of Changes in Equity

for the Year Ended 30 September 2025

| Called up |

| share |  | Retained |  | Share |  | Total

| capital |  | earnings |  | premium |  | equity

£ | £ | £ | £ |

Changes in equity

Issue of share capital | 1,000 |  | - |  | 860,030 |  | 861,030 |  |

Dividends | - |  | (842,378 | ) | - |  | (842,378 | ) |

Total comprehensive income | - |  | 1,410,509 |  | - |  | 1,410,509 |  |

Balance at 30 September 2024 | 1,000 |  | 568,131 |  | 860,030 |  | 1,429,161 |  |

Changes in equity

Dividends | - |  | (1,147,568 | ) | - |  | (1,147,568 | ) |

Total comprehensive income | - |  | 1,316,057 |  | - |  | 1,316,057 |  |

Balance at 30 September 2025 | 1,000 |  | 736,620 |  | 860,030 |  | 1,597,650 |  |

Snowdome Incorporated Limited (Registered number: 15027440)

Company Statement of Changes in Equity

for the Year Ended 30 September 2025

| Called up |

| share |  | Retained |  | Total

| capital |  | earnings |  | equity

£ | £ | £ |

Changes in equity

Issue of share capital | 1,000 |  | - |  | 1,000 |  |

Dividends | - |  | (842,378 | ) | (842,378 | ) |

Total comprehensive income | - |  | 842,379 |  | 842,379 |  |

Balance at 30 September 2024 | 1,000 |  | 1 |  | 1,001 |  |

Changes in equity

Dividends | - |  | (1,147,568 | ) | (1,147,568 | ) |

Total comprehensive income | - |  | 1,174,637 |  | 1,174,637 |  |

Balance at 30 September 2025 | 1,000 |  | 27,070 |  | 28,070 |  |

Snowdome Incorporated Limited (Registered number: 15027440)

Consolidated Cash Flow Statement

for the Year Ended 30 September 2025

| Period

| 25.7.23

| Year Ended |  | to

| 30.9.25 |  | 30.9.24

| Notes | £ | £ |

Cash flows from operating activities

Cash generated from operations | 1 | 4,032,076 |  | (842,600 | ) |

Interest paid | (452,411 | ) | (532,253 | ) |

Interest element of hire purchase payments paid | (452 | ) | (2,400 | ) |

Tax paid | (870,452 | ) | (403,296 | ) |

Net cash from operating activities | 2,708,761 |  | (1,780,549 | ) |

Cash flows from investing activities

Purchase of tangible fixed assets | (921,680 | ) | (657,054 | ) |

Purchase of fixed asset investments | - |  | (10,179,088 | ) |

Sale of tangible fixed assets | 118,500 |  | 15,693 |  |

Cash acquired at acquisition | - |  | 859,940 |  |

Interest received | 10,666 |  | 45,119 |  |

Net cash from investing activities | (792,514 | ) | (9,915,390 | ) |

Cash flows from financing activities

New loans in year | - |  | 6,442,400 |  |

Loan repayments in year | (515,507 | ) | (457,742 | ) |

Other loan - deferred consideration | - |  | 10,000,000 |  |

Other loan repayments | (500,000 | ) | (2,250,000 | ) |

Capital repayments in year | (33,610 | ) | (14,228 | ) |

Share issue | - |  | 1,000 |  |

Equity dividends paid | (1,147,568 | ) | (842,378 | ) |

Net cash from financing activities | (2,196,685 | ) | 12,879,052 |  |

(Decrease)/increase in cash and cash equivalents | (280,438 | ) | 1,183,113 |  |

Cash and cash equivalents at beginning of year | 2 | 1,183,113 |  | - |  |

Cash and cash equivalents at end of year | 2 | 902,675 |  | 1,183,113 |  |

Snowdome Incorporated Limited (Registered number: 15027440)

Notes to the Consolidated Cash Flow Statement

for the Year Ended 30 September 2025

1. | RECONCILIATION OF PROFIT BEFORE TAXATION TO CASH GENERATED FROM OPERATIONS

| Period

| 25.7.23

| Year Ended |  | to

| 30.9.25 |  | 30.9.24

£ | £ |

| Profit before taxation | 2,072,135 |  | 2,118,535 |  |

| Depreciation charges | 1,323,855 |  | 1,469,072 |  |

| Profit on disposal of fixed assets | (93,993 | ) | (15,693 | ) |

| Finance costs | 452,863 |  | 534,653 |  |

| Finance income | (10,666 | ) | (45,119 | ) |

3,744,194 |  | 4,061,448 |  |

| Decrease/(increase) in stocks | 774 |  | (1,091 | ) |

| (Increase)/decrease in trade and other debtors | (175,187 | ) | 111,518 |  |

| Increase/(decrease) in trade and other creditors | 462,295 |  | (5,014,475 | ) |

| Cash generated from operations | 4,032,076 |  | (842,600 | ) |

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 | 902,675 |  | 1,183,113 |  |

| Period ended 30 September 2024

| 30.9.24 |  | 25.7.23

£ | £ |

| Cash and cash equivalents | 1,183,113 |  | - |  |

3. | ANALYSIS OF CHANGES IN NET DEBT

| At 1.10.24 | Cash flow | At 30.9.25

£ | £ | £ |

| Net cash |

| Cash at bank and in hand | 1,183,113 |  | (280,438 | ) | 902,675 |  |

1,183,113 |  | (280,438 | ) | 902,675 |  |

| Debt

| Finance leases | (33,610 | ) | 33,610 |  | - |  |

| Debts falling due within 1 year | (1,016,294 | ) | (43,517 | ) | (1,059,811 | ) |

| Debts falling due after 1 year | (12,718,363 | ) | 1,059,024 |  | (11,659,339 | ) |

(13,768,267 | ) | 1,049,117 |  | (12,719,150 | ) |

| Total | (12,585,154 | ) | 768,679 |  | (11,816,475 | ) |

Snowdome Incorporated Limited (Registered number: 15027440)

Notes to the Consolidated Financial Statements

for the Year Ended 30 September 2025

1. | STATUTORY INFORMATION

| Snowdome Incorporated 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.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared on a going concern basis which assumes that the company will continue to operate for the foreseeable future. Forecasts and cash flow projections indicate the company has sufficient reserves to continue to trade for a period of no less than 12 months from the date of signing these accounts. The directors believe that careful cashflow considerations is sufficient upon which to adopt the going concern basis.

| Basis of consolidation

| The consolidated financial statements present the results of the Group and its own subsidiaries ("the Group") as if they form a single entity. Intercompany transactions and balances between group companies are therefore eliminated in full.

| The consolidated financial statements incorporate the results of business combinations using the purchase method. In the Balance sheet, the aquiree's identifiable assets, liabilities and contingent liabilities are initially recognised at their fair values at the acquisition date. The results of acquisition operations are included in the Profit and loss account from the date on which control is obtained. They are deconsolidated from the date control ceases.

| Significant judgements and estimates

| The group makes estimates and assumptions concerning the future. Management are also required to exercise judgment in the process of applying the company’s accounting policies. Estimates and judgments are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

| The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are addressed below:

| In preparing these financial statements, the directors have made the following judgments:

| - Determine whether leases entered into by the group either as a lessor or a lessee are operating or lease or finance leases. These decisions depend on an assessment of whether the risks and rewards of ownership have been transferred from the lessor to the lessee on a lease by lease basis based on an evaluation of the terms and conditions of the arrangements, and accordingly whether the lease requires an asset and liability to be recognised in the statement of financial position.

| - A provision is recognised when the group has a present legal or constructive obligation as a result of a past event for which it is probable that an outflow of resources will be required to settle the obligation and the amount can be reliably estimated. If the effect is material, provisions are determined by discounting the expected future cash flow at a rate that reflects the time value of money and the risks specific to the liability.

| - Whether a present obligation is probable or not requires judgment. The nature and type of risks for these provisions differ and management’s judgment is applied regarding the nature and extent of obligations in deciding if an outflow of resources is probable or not.

| - Depreciation and residual values. The annual depreciation charge for tangible assets is sensitive to changes in the estimated useful economic lives and residual values of assets. The useful economic lives and the residual values are reassessed annually. They are emended when necessary to reflect current estimates, based on technological advancement, future investments, economic utilisation and the physical condition of the assets.

Snowdome Incorporated Limited (Registered number: 15027440)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 30 September 2025

2. | ACCOUNTING POLICIES - continued

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

| Sale of goods

| Turnover from the sale of goods is recognised when all of the following conditions are satisfied:

| - the Company has passed the significant risks and rewards of ownership to the buyer;

| - the amount of turnover can be measured reliably;

| - it is probable that the Company will receive the consideration due under the transaction; and

| - the costs incurred or to be incurred in respect of the transaction can be measured reliably.

| Rendering of services

| Turnover from a contract to provide services is recognised in the period in which the services are provided. Income relating to bookings and membership received in advance of the provision of the service is deferred and recognised in the period in which the service is provided.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2023, is being amortised evenly over its estimated useful life of ten years.

| Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of the Group's share of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses.

| 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.

| Patents and licences are amortised evenly over their estimated useful life.

| 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, which ever is the shorter.

| Freehold property |  | - 2% straight line |  |

| Plant and machinery |  | - 5-33% straight line |  |

| Fixtures and fittings |  | - 20-33% straight line |  |

| The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted

| prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

| Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

| Stocks

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

Snowdome Incorporated Limited (Registered number: 15027440)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 30 September 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The Group only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares. Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Consolidated statement of comprehensive income.

| Debtors

| Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

| Cash and cash equivalents

| Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value. In the Consolidated statement of cash flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the Group's cash management.

| Creditors

| Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

| 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.

| 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.

| 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.

Snowdome Incorporated Limited (Registered number: 15027440)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 30 September 2025

2. | ACCOUNTING POLICIES - continued

| Dividends

| Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised by shareholders at the annual general meeting.

| Provisions for liabilities

| Provisions are made where an event has taken place that gives the Group a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

| Provisions are charged as an expense to profit or loss in the year that the Group becomes aware of the obligation, and are measured at the best estimate at the balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

| When payments are eventually made, they are charged to the provision carried in the Balance

| sheet.

3. | EMPLOYEES AND DIRECTORS

| Period

| 25.7.23

| Year Ended |  | to

| 30.9.25 |  | 30.9.24

£ | £ |

| Wages and salaries | 3,762,919 |  | 3,445,582 |  |

| Social security costs | 249,957 |  | 203,750 |  |

| Other pension costs | 77,646 |  | 73,810 |  |

4,090,522 |  | 3,723,142 |  |

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

| Period

| 25.7.23

| Year Ended |  | to

| 30.9.25 |  | 30.9.24

| Service | 229 |  | 229 |  |

| Administration | 6 |  | 6 |  |

| Management | 11 |  | 3 |  |

246 |  | 238 |  |

| Period

| 25.7.23

| Year Ended |  | to

| 30.9.25 |  | 30.9.24

£ | £ |

| Directors' remuneration | 40,000 |  | 24,000 |  |

| Directors' pension contributions to money purchase schemes | 30,000 |  | 30,000 |  |

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

| Money purchase schemes | 3 |  | 3 |  |

Snowdome Incorporated Limited (Registered number: 15027440)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 30 September 2025

4. | OPERATING PROFIT

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

| Period

| 25.7.23

| Year Ended |  | to

| 30.9.25 |  | 30.9.24

£ | £ |

| Hire of plant and machinery | 11,150 |  | 6,542 |  |

| Other operating leases | 25,929 |  | 20,514 |  |

| Depreciation - owned assets | 720,513 |  | 865,729 |  |

| Profit on disposal of fixed assets | (93,993 | ) | (15,693 | ) |

| Goodwill amortisation | 603,342 |  | 603,342 |  |

| Auditors' remuneration | 32,675 |  | 33,056 |  |

5. | INTEREST PAYABLE AND SIMILAR EXPENSES |

| Period

| 25.7.23

| Year Ended |  | to

| 30.9.25 |  | 30.9.24

£ | £ |

| Bank interest | 75,625 |  | 77,563 |  |

| Loan | 376,786 |  | 454,690 |  |

| Hire purchase | 452 |  | 2,400 |  |

452,863 |  | 534,653 |  |

6. | TAXATION

| Analysis of the tax charge

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

| Period

| 25.7.23

| Year Ended |  | to

| 30.9.25 |  | 30.9.24

£ | £ |

| Current tax:

| UK corporation tax | 705,814 |  | 775,387 |  |

| Corporation tax prior year adj | - |  | (62,500 | ) |

| Total current tax | 705,814 |  | 712,887 |  |

| Deferred tax | 50,264 |  | (4,861 | ) |

| Tax on profit | 756,078 |  | 708,026 |  |

Snowdome Incorporated Limited (Registered number: 15027440)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 30 September 2025

6. | TAXATION - continued

| Reconciliation of total tax charge included in profit and loss

| The tax assessed for the year is higher than the standard rate of corporation tax in the UK. The difference is explained below:

| Period

| 25.7.23

| Year Ended |  | to

| 30.9.25 |  | 30.9.24

£ | £ |

| Profit before tax | 2,072,135 |  | 2,118,535 |  |

| Profit multiplied by the standard rate of corporation tax in the UK of 25 % (2024 - 25 %) | 518,034 |  | 529,634 |  |

| Effects of:

| Expenses not deductible for tax purposes | 2,486 |  | 32,983 |  |

| Depreciation in excess of capital allowances | 241,361 |  | 211,887 |  |

| Adjustments to tax charge in respect of previous periods | - |  | (62,500 | ) |

| Other adjustments in relation to revenue expenditure | (5,803 | ) | (3,978 | ) |

| Total tax charge | 756,078 |  | 708,026 |  |

7. | 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.

8. | DIVIDENDS

| Period

| 25.7.23

| Year Ended |  | to

| 30.9.25 |  | 30.9.24

£ | £ |

| A Ordinary shares of £1 each

| Final | 75,000 |  | 25,000 |  |

| E, F & G Ordinary shares of £1 each

| Final | 1,072,568 |  | 817,378 |  |

1,147,568 |  | 842,378 |  |

Snowdome Incorporated Limited (Registered number: 15027440)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 30 September 2025

9. | INTANGIBLE FIXED ASSETS

| Group

| Patents |

| and |

| Goodwill |  | licences |  | Totals

£ | £ | £ |

| COST

| At 1 October 2024

| and 30 September 2025 | 6,033,418 |  | 25,000 |  | 6,058,418 |  |

| AMORTISATION

| At 1 October 2024 | 603,342 |  | 25,000 |  | 628,342 |  |

| Amortisation for year | 603,342 |  | - |  | 603,342 |  |

| At 30 September 2025 | 1,206,684 |  | 25,000 |  | 1,231,684 |  |

| NET BOOK VALUE

| At 30 September 2025 | 4,826,734 |  | - |  | 4,826,734 |  |

| At 30 September 2024 | 5,430,076 |  | - |  | 5,430,076 |  |

| Company

| Patents

| and

| licences

£ |

| COST

| Intragroup transfer | 25,000 |  |

| At 30 September 2025 | 25,000 |  |

| AMORTISATION

| Intragroup transfer | 25,000 |  |

| At 30 September 2025 | 25,000 |  |

| NET BOOK VALUE

| At 30 September 2025 | - |  |

Snowdome Incorporated Limited (Registered number: 15027440)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 30 September 2025

10. | TANGIBLE FIXED ASSETS

| Group

| Fixtures |

| Freehold |  | Plant and |  | and |  | Motor |

| property |  | machinery |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 October 2024 | 12,973,379 |  | 5,888,218 |  | 5,156,320 |  | 68,035 |  | 24,085,952 |  |

| Additions | - |  | 218,830 |  | 702,850 |  | - |  | 921,680 |  |

| Disposals | - |  | (196,050 | ) | - |  | (37,040 | ) | (233,090 | ) |

| At 30 September 2025 | 12,973,379 |  | 5,910,998 |  | 5,859,170 |  | 30,995 |  | 24,774,542 |  |

| DEPRECIATION

| At 1 October 2024 | 3,415,535 |  | 5,754,297 |  | 4,284,111 |  | 64,948 |  | 13,518,891 |  |

| Charge for year | 321,213 |  | 82,955 |  | 313,258 |  | 3,087 |  | 720,513 |  |

| Eliminated on disposal | - |  | (171,543 | ) | - |  | (37,040 | ) | (208,583 | ) |

| At 30 September 2025 | 3,736,748 |  | 5,665,709 |  | 4,597,369 |  | 30,995 |  | 14,030,821 |  |

| NET BOOK VALUE

| At 30 September 2025 | 9,236,631 |  | 245,289 |  | 1,261,801 |  | - |  | 10,743,721 |  |

| At 30 September 2024 | 9,557,844 |  | 133,921 |  | 872,209 |  | 3,087 |  | 10,567,061 |  |

| Included in freehold property is freehold land of £1,571,315 which is not depreciated.

| Company

| Fixtures |

| Plant and |  | and |

| machinery |  | fittings |  | Totals

£ | £ | £ |

| COST

| Intragroup transfer | 1,826,952 |  | 99,010 |  | 1,925,962 |  |

| At 30 September 2025 | 1,826,952 |  | 99,010 |  | 1,925,962 |  |

| DEPRECIATION

| Intragroup transfer | 1,747,434 |  | 92,258 |  | 1,839,692 |  |

| At 30 September 2025 | 1,747,434 |  | 92,258 |  | 1,839,692 |  |

| NET BOOK VALUE

| At 30 September 2025 | 79,518 |  | 6,752 |  | 86,270 |  |

11. | FIXED ASSET INVESTMENTS

| Company

| Shares in

| group

| undertakings

£ |

| COST

| At 1 October 2024

| and 30 September 2025 | 10,179,088 |  |

| NET BOOK VALUE

| At 30 September 2025 | 10,179,088 |  |

| At 30 September 2024 | 10,179,088 |  |

Snowdome Incorporated Limited (Registered number: 15027440)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 30 September 2025

11. | FIXED ASSET INVESTMENTS - continued

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

| Subsidiaries

| Snowdome Corporation Limited*

| Registered office: Leisure Island, River Drive, Tamworth, B79 7ND

| Nature of business: Holding Company

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

2025 | 2024 |

£ | £ |

| Aggregate capital and reserves | 7,851,157 |  | 7,851,157 |  |

| Profit for the year/period | 1,500,000 |  | 1,414,460 |  |

| Snowdome Group Limited**

| Registered office: Leisure Island, River Drive, Tamworth, B79 7ND

| Nature of business: Intermediate Holding Company

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

2025 | 2024 |

£ | £ |

| Aggregate capital and reserves | 9,263,777 |  | 27,147 |  |

| Profit for the year/period | 10,736,630 |  | 1,414,461 |  |

| Snowdome Holdings Limited***

| Registered office: Leisure Island, River Drive, Tamworth, B79 7ND

| Nature of business: Sports & leisure facility

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

2025 | 2024 |

£ | £ |

| Aggregate capital and reserves | 210,000 |  | 210,000 |  |

| Profit for the year/period | 9,544,186 |  | 572,082 |  |

| Snowdome Limited****

| Registered office: Leisure Island, River Drive, Tamworth, B79 7ND

| Nature of business: Indoor real snow sport & leisure facility

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

2025 | 2024 |

£ | £ |

| Aggregate capital and reserves | 6,080,527 |  | 14,071,183 |  |

| Profit for the year/period | 1,553,530 |  | 1,484,817 |  |

Snowdome Incorporated Limited (Registered number: 15027440)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 30 September 2025

11. | FIXED ASSET INVESTMENTS - continued

| Snowdome Swim & Fitness Limited***

| Registered office: Leisure Island, River Drive, Tamworth, B79 7ND

| Nature of business: Sports & leisure facility

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

2025 | 2024 |

£ | £ |

| Aggregate capital and reserves | 157,606 |  | 658,819 |  |

| Profit for the year/period | 140,551 |  | 574,692 |  |

| S D Leisure Limited****

| Registered office: Leisure Island, River Drive, Tamworth, B79 7ND

| Nature of business: Non trading company

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

| SD Leisure Tamworth Limited****

| Registered office: Leisure Island, River Drive, Tamworth, B79 7ND

| Nature of business: Dormant company

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

2025 | 2024 |

£ | £ |

| Aggregate capital and reserves | 1,000 |  | 1,000 |  |

| * |  | held directly by Snowdome Incorporated Limited |  |

| ** |  | held directly by Snowdome Corporation Limited |  |

| *** |  | held directly by Snowdome Group Limited |  |

| **** |  | held directly by Snowdome Holdings Limited |  |

12. | STOCKS

| Group |

2025 | 2024 |

£ | £ |

| Valuation | 35,332 |  | 36,106 |  |

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

| Group |  | Company |

2025 | 2024 | 2025 | 2024 |

£ | £ | £ | £ |

| Trade debtors | 169,723 |  | 119,258 |  | - |  | - |  |

| Amounts owed by group undertakings | - |  | - |  | 8,580,972 |  | 5,476,834 |  |

| Other debtors | 24,664 |  | 68,382 |  | 3,200 |  | - |  |

| Prepayments | 428,271 |  | 259,831 |  | 27,166 |  | - |  |

622,658 |  | 447,471 |  | 8,611,338 |  | 5,476,834 |  |

Snowdome Incorporated Limited (Registered number: 15027440)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 30 September 2025

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

| Group |  | Company |

2025 | 2024 | 2025 | 2024 |

£ | £ | £ | £ |

| Bank loans and overdrafts (see note 16) | 559,811 |  | 516,294 |  | 559,811 |  | 516,294 |  |

| Other loans (see note 16) | 500,000 |  | 500,000 |  | 500,000 |  | 500,000 |  |

| Hire purchase contracts (see note 17) | - |  | 4,117 |  | - |  | - |  |

| Trade creditors | 419,259 |  | 338,201 |  | - |  | - |  |

| Amounts owed to group undertakings | - |  | - |  | 5,751,197 |  | 2,072,208 |  |

| Tax | 291,631 |  | 456,269 |  | 263,752 |  | - |  |

| Social security and other taxes | 56,323 |  | 43,964 |  | (1,922 | ) | - |  |

| VAT | 163,093 |  | 230,356 |  | - |  | - |  |

| Other creditors | 68 |  | (1,496 | ) | (1 | ) | 1 |  |

| Wages control | 61,501 |  | 57,736 |  | - |  | - |  |

| Accruals and deferred income | 1,659,326 |  | 1,228,514 |  | 140,257 |  | - |  |

3,711,012 |  | 3,373,955 |  | 7,213,094 |  | 3,088,503 |  |

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

| Group |  | Company |

2025 | 2024 | 2025 | 2024 |

£ | £ | £ | £ |

| Bank loans (see note 16) | 4,909,339 |  | 5,468,363 |  | 4,909,339 |  | 5,468,363 |  |

| Other loans (see note 16) | 6,750,000 |  | 7,250,000 |  | 6,750,000 |  | 7,250,000 |  |

| Hire purchase contracts (see note 17) | - |  | 29,493 |  | - |  | - |  |

11,659,339 |  | 12,747,856 |  | 11,659,339 |  | 12,718,363 |  |

Snowdome Incorporated Limited (Registered number: 15027440)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 30 September 2025

16. | LOANS

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

| Group |  | Company |

2025 | 2024 | 2025 | 2024 |

£ | £ | £ | £ |

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

| Bank loans | 559,811 |  | 516,294 |  | 559,811 |  | 516,294 |  |

| Other loans | 500,000 |  | 500,000 |  | 500,000 |  | 500,000 |  |

1,059,811 |  | 1,016,294 |  | 1,059,811 |  | 1,016,294 |  |

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

| Bank loans - 1-2 years | 594,635 |  | 553,512 |  | 594,635 |  | 553,512 |  |

| Other loans - 1-2 years | 500,000 |  | 500,000 |  | 500,000 |  | 500,000 |  |

1,094,635 |  | 1,053,512 |  | 1,094,635 |  | 1,053,512 |  |

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

| Bank loans - 2-5 years | 2,015,191 |  | 1,894,977 |  | 2,015,191 |  | 1,894,977 |  |

| Other loans - 2-5 years | 1,500,000 |  | 1,500,000 |  | 1,500,000 |  | 1,500,000 |  |

3,515,191 |  | 3,394,977 |  | 3,515,191 |  | 3,394,977 |  |

| Amounts falling due in more than five years: |

| Repayable by instalments

| Bank loans more than 5 years by instalment | 2,299,513 |  | 3,019,874 |  | 2,299,513 |  | 3,019,874 |  |

| Other loans more than 5 years by instalment | 4,750,000 |  | 5,250,000 |  | 4,750,000 |  | 5,250,000 |  |

7,049,513 |  | 8,269,874 |  | 7,049,513 |  | 8,269,874 |  |

17. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Group

| Hire purchase |

| contracts |

2025 | 2024 |

£ | £ |

| Gross obligations repayable:

| Within one year | - |  | 5,923 |  |

| Between one and five years | - |  | 42,437 |  |

- |  | 48,360 |  |

| Finance charges repayable:

| Within one year | - |  | 1,806 |  |

| Between one and five years | - |  | 12,944 |  |

- |  | 14,750 |  |

| Net obligations repayable:

| Within one year | - |  | 4,117 |  |

| Between one and five years | - |  | 29,493 |  |

- |  | 33,610 |  |

Snowdome Incorporated Limited (Registered number: 15027440)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 30 September 2025

17. | LEASING AGREEMENTS - continued

| Group

| Non-cancellable |

| operating leases |

2025 | 2024 |

£ | £ |

| Within one year | 91,758 |  | 48,423 |  |

| Between one and five years | 122,429 |  | 55,248 |  |

214,187 |  | 103,671 |  |

18. | SECURED DEBTS

| The following secured debts are included within creditors:

| Group |  | Company |

2025 | 2024 | 2025 | 2024 |

£ | £ | £ | £ |

| Bank loans | 5,469,150 |  | 5,984,657 |  | 5,469,150 |  | - |  |

| Hire purchase contracts | - |  | 33,610 |  | - |  | - |  |

5,469,150 |  | 6,018,267 |  | 5,469,150 |  | - |  |

| Bank loans are secured by way of a fixed and floating charge over the assets of the group. The loan is repayable by instalments with the final repayment being due in 2033. Interest is charged at 2.05% over Bank of England base rate.

| Hire purchase liabilities are secured against the assets to which they relate.

19. | PROVISIONS FOR LIABILITIES

| Group |  | Company |

2025 | 2024 | 2025 | 2024 |

£ | £ | £ | £ |

| Deferred tax

| Accelerated capital allowances | 163,119 |  | 112,855 |  | 21,568 |  | - |  |

| Group

| Deferred |

| tax |

£ |

| Balance at 1 October 2024 | 112,855 |  |

| Provided during year | 50,264 |  |

| Balance at 30 September 2025 | 163,119 |  |

| Company

| Deferred |

| tax |

£ |

| Provided during year | 21,568 |  |

| Balance at 30 September 2025 | 21,568 |  |

Snowdome Incorporated Limited (Registered number: 15027440)

Notes to the Consolidated Financial Statements - continued

for the Year Ended 30 September 2025

20. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 100 | A Ordinary | £1 | 100 |  | 100 |  |

| 900 | E, F & G Ordinary | £1 | 900 |  | 900 |  |

1,000 |  | 1,000 |  |

| A, E, F and G ordinary shares have full voting rights, rights to receive dividends and capital distribution rights including winding up. These are subject to the order of priority and hurdle as set out in the Articles of Association. A, E, F and G shares are not redeemable.

21. | RESERVES

| Group

| Retained |  | Share |

| earnings |  | premium |  | Totals

£ | £ | £ |

| At 1 October 2024 | 568,131 |  | 860,030 |  | 1,428,161 |  |

| Profit for the year | 1,316,057 |  | 1,316,057 |  |

| Dividends | (1,147,568 | ) | (1,147,568 | ) |

| At 30 September 2025 | 736,620 |  | 860,030 |  | 1,596,650 |  |

22. | CONTINGENT LIABILITIES

| The company is party to a cross guarantee relating to the new parent's bank borrowings with HSBC. At 30 September 2025, net bank borrowings relating to this guarantee are £5,469,151 (2024: £5,984,658).

| The company is a member of a group VAT registration. As at 30 September 2025, the VAT liability due by the group was £163,093 (2024: £230,357).

23. | POST BALANCE SHEET EVENTS

| Shortly after the year-end, a reorganisation plan was implemented to streamline and simplify the Group’s trading structure.

| As a precursor to this, at the year-end, certain intercompany balances were reassigned by the subsidiary companies to Snowdome Incorporated Limited, and dividends declared to facilitate the implementation of the reorganisation.

| Following the year-end, intercompany loan balances with the exiting intermediate holding companies were formally waived. These entities subsequently undertook a capital reduction and initiated the process to be struck off.