BrightAccountsProduction v1.0.0 v1.0.0 2024-12-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts Raising of other animals. 26 May 2026 0 0 13733926 2025-11-30 13733926 2024-11-30 13733926 2023-11-30 13733926 2024-12-01 2025-11-30 13733926 2023-12-01 2024-11-30 13733926 uk-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 13733926 uk-curr:PoundSterling 2024-12-01 2025-11-30 13733926 uk-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 13733926 uk-bus:FullAccounts 2024-12-01 2025-11-30 13733926 uk-core:Non-currentFinancialInstruments 2025-11-30 13733926 uk-core:Non-currentFinancialInstruments 2024-11-30 13733926 uk-core:CurrentFinancialInstruments 2025-11-30 13733926 uk-core:CurrentFinancialInstruments 2024-11-30 13733926 uk-core:ShareCapital 2025-11-30 13733926 uk-core:ShareCapital 2024-11-30 13733926 uk-core:RetainedEarningsAccumulatedLosses 2025-11-30 13733926 uk-core:RetainedEarningsAccumulatedLosses 2024-11-30 13733926 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-11-30 13733926 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-11-30 13733926 uk-bus:FRS102 2024-12-01 2025-11-30 13733926 uk-core:LandBuildings 2024-12-01 2025-11-30 13733926 uk-core:PlantMachinery 2024-12-01 2025-11-30 13733926 uk-core:FurnitureFittingsToolsEquipment 2024-12-01 2025-11-30 13733926 uk-core:MotorVehicles 2024-12-01 2025-11-30 13733926 uk-core:OtherPropertyPlantEquipment 2024-12-01 2025-11-30 13733926 uk-core:AdditionsToInvestments 2025-11-30 13733926 uk-core:CostValuation 2025-11-30 13733926 uk-core:WithinOneYear 2025-11-30 13733926 uk-core:WithinOneYear 2024-11-30 13733926 uk-core:EmployeeBenefits 2024-11-30 13733926 uk-core:EmployeeBenefits 2024-12-01 2025-11-30 13733926 uk-core:AcceleratedTaxDepreciationDeferredTax 2025-11-30 13733926 uk-core:TaxLossesCarry-forwardsDeferredTax 2025-11-30 13733926 uk-core:OtherDeferredTax 2025-11-30 13733926 uk-core:RevaluationPropertyPlantEquipmentDeferredTax 2025-11-30 13733926 uk-core:EmployeeBenefits 2025-11-30 13733926 2024-12-01 2025-11-30 13733926 uk-bus:Director1 2024-12-01 2025-11-30 13733926 uk-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 xbrli:pure iso4217:GBP xbrli:shares

Company Registration Number: 13733926

Roy L Falcons Ltd

Unaudited Financial Statements

for the financial year ended 30 November 2025

Roy L Falcons Ltd

Company Registration Number: 13733926

BALANCE SHEET

as at 30 November 2025

|  |  | 2025 |  | 2024
|  | Notes | £ |  | £
Fixed Assets

Tangible assets |  | 5 | 2,742,903 |  | 572,016
Investments |  | 6 | 237,854 |  | -
|  |  | ───────── |  | ─────────
Fixed Assets |  |  | 2,980,757 |  | 572,016
|  |  | ───────── |  | ─────────
Current Assets

Stocks |  | 7 | 1,882,784 |  | 1,082,784
Debtors |  | 8 |  |  |
- amounts falling due after more than one year |  |  | 201,442 |  | -
- amounts falling due within one year |  |  | 928,919 |  | 637,840
Cash and cash equivalents |  |  | 374,137 |  | 154,500
|  |  | ───────── |  | ─────────
|  |  | 3,387,282 |  | 1,875,124
|  |  | ───────── |  | ─────────
Creditors: amounts falling due within one year |  | 9 | (7,511,854) |  | (3,006,137)
|  |  | ───────── |  | ─────────
Net Current Liabilities |  |  | (4,124,572) |  | (1,131,013)
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | (1,143,815) |  | (558,997)
Provisions for liabilities |  | 10 | 217,325 |  | (25,658)
|  |  | ───────── |  | ─────────
Net Liabilities |  |  | (926,490) |  | (584,655)
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 1 |  | 1
Retained earnings |  |  | (926,491) |  | (584,656)
|  |  | ───────── |  | ─────────
Equity attributable to owners of the company |  |  | (926,490) |  | (584,655)
|  |  | ═════════ |  | ═════════
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

The company has taken advantage of the exemption under section 444 not to file the Income Statement and Directors' Report.

For the financial year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Board and authorised for issue on 26 May 2026 and signed on its behalf by

________________________________ |  |  |  |  |
Mr Roy Nichols Lupton |  |  |  |  |
Director |  |  |  |  |

Roy L Falcons Ltd

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 30 November 2025

1. | General Information
| Roy L Falcons Ltd is a company limited by shares incorporated and registered in the United Kingdom. The registered number of the company is 13733926. The registered office of the company is 21 Holborn Viaduct, London, EC1A 2DY, United Kingdom. Raising of other animals. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial year ended 30 November 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the historical cost basis. The financial statements are prepared in Sterling, which is the functional currency of the entity, and to the nearest ?1.
| Turnover
| Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
| Tangible assets and depreciation
| Tangible assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:
|  | Land and buildings freehold | - | N/A
|  | Plant and machinery | - | 20% Straight line
|  | Fixtures, fittings and equipment | - | 20% Straight line
|  | Motor vehicles | - | 20% Reducing balance
|  | Computer equipment | - | 20% Reducing balance
| The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
| Investments
| Investments held as fixed assets are stated at cost less provision for any permanent diminution in value. Income from other investments together with any related tax credit is recognised in the Income Statement in the financial year in which it is receivable.
| Stocks
| Stocks are valued at the lower of cost and net realisable value. Stocks are determined on a first-in first-out basis. Cost comprises expenditure incurred in the normal course of business in bringing stocks to their present location and condition. Full provision is made for obsolete and slow moving items. Net realisable value comprises actual or estimated selling price (net of trade discounts) less all further costs to completion or to be incurred in marketing and selling.
| Provisions
| Provisions are recognised when the company has a present legal or constructive obligation arising as a result of a past event, it is probable that an outflow of economic benefits will be required to settle the obligation and a reliable estimate can be made. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the same value of money and the risks specific to the obligation. The increase in the provision due to passage of time is recognised as interest expense.
| Employee benefits
| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.

3. | Going concern
| The company is reliant on the support of it’s shareholder to finance the company through it’s growth and whilst developing the farm. The shareholder has confirmed that he will not seek repayment of his loan account until such time as the company has sufficient funds to do so. The shareholder has also confirmed that he will continue to fund the company whilst it expands to reach sustainability.

4. | Employees
| The average monthly number of employees, including directors, during the financial year was 9, (2024 - 6).

5. | Tangible assets
|  | Land and | Plant and | Fixtures, | Motor | Computer | Total
|  | buildings | machinery | fittings and | vehicles | equipment |
|  | freehold |  | equipment |  |  |
|  | £ | £ | £ | £ | £ | £
| Cost
| At 1 December 2024 | - | 260,406 | 403,320 | 66,392 | - | 730,118
| Additions | 1,545,188 | 50,003 | 909,044 | - | 2,288 | 2,506,523
|  | ───────── | ───────── | ───────── | ───────── | ───────── | ─────────
| At 30 November 2025 | 1,545,188 | 310,409 | 1,312,364 | 66,392 | 2,288 | 3,236,641
|  | ───────── | ───────── | ───────── | ───────── | ───────── | ─────────
| Depreciation
| At 1 December 2024 | - | 53,897 | 90,927 | 13,278 | - | 158,102
| Charge for the financial year | - | 62,082 | 262,473 | 10,623 | 458 | 335,636
|  | ───────── | ───────── | ───────── | ───────── | ───────── | ─────────
| At 30 November 2025 | - | 115,979 | 353,400 | 23,901 | 458 | 493,738
|  | ───────── | ───────── | ───────── | ───────── | ───────── | ─────────
| Net book value
| At 30 November 2025 | 1,545,188 | 194,430 | 958,964 | 42,491 | 1,830 | 2,742,903
|  | ═════════ | ═════════ | ═════════ | ═════════ | ═════════ | ═════════
| At 30 November 2024 | - | 206,509 | 312,393 | 53,114 | - | 572,016
|  | ═════════ | ═════════ | ═════════ | ═════════ | ═════════ | ═════════

6. | Investments
|  | Group and | Total
|  | participating |
|  | interests/ |
|  | joint ventures |
| Investments | £ | £
| Cost
| Additions | 237,854 | 237,854
|  | ───────── | ─────────
| At 30 November 2025 | 237,854 | 237,854
|  | ───────── | ─────────
| Net book value
| At 30 November 2025 | 237,854 | 237,854
|  | ═════════ | ═════════

7. | Stocks | 2025 | 2024
|  | £ | £
| Finished goods and goods for resale | 1,882,784 | 1,082,784
|  | ═════════ | ═════════
| The replacement cost of stock did not differ significantly from the figures shown.

8. | Debtors | 2025 | 2024
|  | £ | £
| Trade debtors | - | 470,000
| Other debtors | 294,412 | 1,000
| Directors' current accounts (Note 12) | 270 | -
| Taxation | 72,430 | 158,220
| Prepayments and accrued income | 763,249 | 8,620
|  | ───────── | ─────────
|  | 1,130,361 | 637,840
|  | ═════════ | ═════════

| Amounts falling due after more than one year and included in debtors are:
|  | 2025 | 2024
|  | £ | £
| Other debtors | 201,442 | -
|  | ═════════ | ═════════

9. | Creditors | 2025 | 2024
| Amounts falling due within one year | £ | £
| Trade creditors | 2,276 | 80,501
| Other creditors | 7,503,603 | 2,923,511
| Accruals | 5,975 | 2,125
|  | ───────── | ─────────
|  | 7,511,854 | 3,006,137
|  | ═════════ | ═════════

10. | Provisions for liabilities
| The amounts provided for deferred taxation are analysed below:
|  | Capital | Losses | Total | Total
|  | allowances |  |  |
|  |  |  | 2025 | 2024
|  | £ | £ | £ | £
| At financial year start | 111,099 | (85,441) | 25,658 | -
| Charged to profit and loss | 116,467 | (359,450) | (242,983) | 25,658
|  | ───────── | ───────── | ───────── | ─────────
| At financial year end | 227,566 | (444,891) | (217,325) | 25,658
|  | ═════════ | ═════════ | ═════════ | ═════════

11. | Related party transactions
| Included in creditors is an amount of £7,501,410 (2024: £2,922,006) owed to Sheikh Zayed Bin Mohammed Bin Butti Al Hamed, the shareholder. This loan is unsecured, interest free and repayable on demand.

12. | Directors' advances, credits and guarantees
| Included in debtors is an amount of £270 (2024: £Nil) owed by Mr R Lupton in respect of his directors' loan account. This loan is interest free, unsecured and repayable on demand.