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REGISTERED NUMBER: 13816140 (England and Wales)

Quercus Rubra Limited

Financial Statements for the Year Ended 31st December 2025

Quercus Rubra Limited (Registered number: 13816140)

Contents of the Financial Statements

for the Year Ended 31st December 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Quercus Rubra Limited

Company Information

for the Year Ended 31st December 2025

| DIRECTORS: | R S Brooker

| O Brooker

| REGISTERED OFFICE: | 2 Oriel Court

| Omega Park

| Alton

| Hampshire

| GU34 2YT

| REGISTERED NUMBER: | 13816140 (England and Wales)

| ACCOUNTANTS: | Sheen Stickland

| Chartered Accountants

| 2 Oriel Court

| Omega Park

| Alton

| Hampshire

| GU34 2YT

Quercus Rubra Limited (Registered number: 13816140)

Balance Sheet

31st December 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Investments | 4 | 1,130,305 |  | 1,013,323 |  |

CURRENT ASSETS

Cash at bank | 600,682 |  | 594,885 |  |

CREDITORS

Amounts falling due within one year | 5 | (1,635 | ) | (1,500 | ) |

NET CURRENT ASSETS | 599,047 |  | 593,385 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,729,352 |  | 1,606,708 |  |

PROVISIONS FOR LIABILITIES | 6 | (39,521 | ) | (17,946 | ) |

NET ASSETS | 1,689,831 |  | 1,588,762 |  |

CAPITAL AND RESERVES

Called up share capital | 1,500,200 |  | 1,500,200 |  |

Fair value reserve | 7 | 169,627 |  | 76,982 |  |

Retained earnings | 20,004 |  | 11,580 |  |

SHAREHOLDERS' FUNDS | 1,689,831 |  | 1,588,762 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2025 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.

Quercus Rubra Limited (Registered number: 13816140)

Balance Sheet - continued

31st December 2025

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 12th May 2026 and were signed on its behalf by:

R S Brooker - Director

Quercus Rubra Limited (Registered number: 13816140)

Notes to the Financial Statements

for the Year Ended 31st December 2025

1. | STATUTORY INFORMATION

| Quercus Rubra 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 as modified by the revaluation of certain assets.

| The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest pound.

| Income

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

| Financial instruments

| Financial assets and financial liabilities are recognised when the company becomes party to the contractual provisions of the financial instrument.

| Cash and cash equivalents

| These comprise cash at bank.

| Debtors

| Debtors do not carry any interest and are stated at their nominal value. Appropriate allowances for estimated irrecoverable amounts are recognised in the Income Statement when there is objective evidence that the asset is impaired.

| Creditors

| Creditors are not interest bearing and are stated at their nominal value.

| 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.

Quercus Rubra Limited (Registered number: 13816140)

Notes to the Financial Statements - continued

for the Year Ended 31st December 2025

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Investments

| Fixed asset investments are shown at market value.

| Gains on revaluation, less any reversal of earlier gains, are transferred to a revaluation reserve.

| Realised gains or losses when the investments are sold are transferred from the revaluation reserve

| to the profit and loss account.

3. | EMPLOYEES AND DIRECTORS

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

4. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST OR VALUATION

| At 1st January 2025 | 1,013,323 |  |

| Additions | 50,049 |  |

| Disposals | (47,444 | ) |

| Revaluations | 114,377 |  |

| At 31st December 2025 | 1,130,305 |  |

| NET BOOK VALUE

| At 31st December 2025 | 1,130,305 |  |

| At 31st December 2024 | 1,013,323 |  |

Quercus Rubra Limited (Registered number: 13816140)

Notes to the Financial Statements - continued

for the Year Ended 31st December 2025

4. | FIXED ASSET INVESTMENTS - continued

| Cost or valuation at 31st December 2025 is represented by:

| Other

| investments

£ |

| Valuation in 2024 | 1,013,323 |  |

| Valuation in 2025 | 116,982 |  |

1,130,305 |  |

| If investments had not been revalued they would have been included at the following historical cost:

2025 | 2024 |

£ | £ |

| Cost | 920,888 |  | 918,283 |  |

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

2025 | 2024 |

£ | £ |

| Other creditors | 1,635 |  | 1,500 |  |

6. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 39,521 |  | 17,946 |  |

| Deferred |

| tax |

£ |

| Balance at 1st January 2025 | 17,946 |  |

| Charge to Income Statement during year | 21,575 |  |

| Balance at 31st December 2025 | 39,521 |  |

Quercus Rubra Limited (Registered number: 13816140)

Notes to the Financial Statements - continued

for the Year Ended 31st December 2025

7. | RESERVES

| Fair

| value

| reserve

£ |

| At 1st January 2025 | 76,982 |  |

| Transfer | 92,645 |  |

| At 31st December 2025 | 169,627 |  |