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REGISTERED NUMBER: 03807647 (England and Wales)

| Milborne Wick Farms Limited |

| Unaudited Financial Statements |

| for the Year Ended 31st December 2025 |

| Milborne Wick Farms Limited (Registered number: 03807647) |

Contents of the Financial Statements

for the Year Ended 31st December 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| Milborne Wick Farms Limited |

Company Information

for the Year Ended 31st December 2025

| DIRECTORS: | R W V Mackintosh

| A O V Mackintosh

| SECRETARY: | Mrs L Mackintosh

| REGISTERED OFFICE: | 48 Arwenack Street

| Falmouth

| Cornwall

| TR11 3JH

| REGISTERED NUMBER: | 03807647 (England and Wales)

| ACCOUNTANTS: | Hodgsons

| Chartered Accountants

| 48 Arwenack Street

| Falmouth

| Cornwall

| TR11 3JH

| Milborne Wick Farms Limited (Registered number: 03807647) |

Statement of Financial Position

31st December 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 20,180 |  | 26,906 |  |

CURRENT ASSETS

Stocks | 82,948 |  | 87,266 |  |

Debtors | 5 | 1,918 |  | 5,182 |  |

84,866 |  | 92,448 |  |

CREDITORS

Amounts falling due within one year | 6 | (44,314 | ) | (72,055 | ) |

NET CURRENT ASSETS | 40,552 |  | 20,393 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 60,732 |  | 47,299 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (7,593 | ) | (9,815 | ) |

PROVISIONS FOR LIABILITIES | (3,834 | ) | (5,112 | ) |

NET ASSETS | 49,305 |  | 32,372 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 49,205 |  | 32,272 |  |

SHAREHOLDERS' FUNDS | 49,305 |  | 32,372 |  |

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.

| Milborne Wick Farms Limited (Registered number: 03807647) |

Statement of Financial Position - 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 14th May 2026 and were signed on its behalf by:

R W V Mackintosh - Director

| Milborne Wick Farms Limited (Registered number: 03807647) |

Notes to the Financial Statements

for the Year Ended 31st December 2025

1. | STATUTORY INFORMATION

| Milborne Wick Farms 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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 the amount derived from ordinary activities, and stated after trade discounts, other sales taxes and net of vat.

| Tangible fixed assets

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

| Long leasehold | - | 4% on cost

| Plant and machinery | - | 25% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Stocks

| Stock is valued at the lower of cost and net realisable value after making allowance for obsolete and slow moving items. Livestock is valued at seventy five percent of market value in cases where the cost of production can not be accurately ascertained.

| 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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

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

| Milborne Wick Farms Limited (Registered number: 03807647) |

Notes to the Financial Statements - continued

for the Year Ended 31st December 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Long |  | Plant and |  | Motor |

| leasehold |  | machinery |  | vehicles |  | Totals

£ | £ | £ | £ |

| COST

| At 1st January 2025

| and 31st December 2025 | 8,568 |  | 21,897 |  | 55,030 |  | 85,495 |  |

| DEPRECIATION

| At 1st January 2025 | 8,568 |  | 13,534 |  | 36,487 |  | 58,589 |  |

| Charge for year | - |  | 2,090 |  | 4,636 |  | 6,726 |  |

| At 31st December 2025 | 8,568 |  | 15,624 |  | 41,123 |  | 65,315 |  |

| NET BOOK VALUE

| At 31st December 2025 | - |  | 6,273 |  | 13,907 |  | 20,180 |  |

| At 31st December 2024 | - |  | 8,363 |  | 18,543 |  | 26,906 |  |

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

2025 | 2024 |

£ | £ |

| Other debtors | 1,918 |  | 5,182 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 9,730 |  | 25,209 |  |

| Trade creditors | 3,698 |  | 3,761 |  |

| Tax | 5,250 |  | 4,879 |  |

| Social security and other taxes | 106 |  | 132 |  |

| Other creditors | 2,000 |  | 2,000 |  |

| Directors' current accounts | 21,715 |  | 34,384 |  |

| Accrued expenses | 1,815 |  | 1,690 |  |

44,314 |  | 72,055 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans - 2-5 years | 7,593 |  | 9,815 |  |