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REGISTERED NUMBER: 14677641 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026

FOR

SALTY SEA DAWG LIMITED

| SALTY SEA DAWG LIMITED (REGISTERED NUMBER: 14677641) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

Page |

| Company Information | 1 |

| Chartered Accountants' Report | 2 |

| Balance Sheet | 3 |

| Notes to the Financial Statements | 5 |

| SALTY SEA DAWG LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 28 FEBRUARY 2026

| DIRECTOR: | J Stewart

| REGISTERED OFFICE: | 19 Bryony Gardens

| Gillingham

| Dorset

| SP8 4TR

| REGISTERED NUMBER: | 14677641 (England and Wales)

| ACCOUNTANTS: | J.H. Greenwood & Company

| Chartered Accountants

| Ava Lodge

| Castle Terrace

| Berwick Upon Tweed

| Northumberland

| TD15 1NP

CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR

ON THE UNAUDITED FINANCIAL STATEMENTS OF

SALTY SEA DAWG LIMITED

The following reproduces the text of the report prepared for the director 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 Director 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 Salty Sea Dawg Limited for the year ended 28 February 2026 which comprise the Income and Expenditure, 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 director of Salty Sea Dawg Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Salty Sea Dawg Limited and state those matters that we have agreed to state to the director of Salty Sea Dawg Limited 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 Salty Sea Dawg Limited and its director for our work or for this report.

It is your duty to ensure that Salty Sea Dawg 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 loss of Salty Sea Dawg Limited. You consider that Salty Sea Dawg 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 Salty Sea Dawg 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.

J.H. Greenwood & Company

Chartered Accountants

Ava Lodge

Castle Terrace

Berwick Upon Tweed

Northumberland

TD15 1NP

28 May 2026

| SALTY SEA DAWG LIMITED (REGISTERED NUMBER: 14677641) |

BALANCE SHEET

28 FEBRUARY 2026

| 28/2/26 | 28/2/25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 7,530 |  | 8,610 |  |

Tangible assets | 5 | 9,023 |  | 10,677 |  |

16,553 |  | 19,287 |  |

CURRENT ASSETS

Debtors | 6 | 1,680 |  | - |  |

Cash at bank | 1,664 |  | 588 |  |

3,344 |  | 588 |  |

CREDITORS

Amounts falling due within one year | 7 | 31,700 |  | 26,911 |  |

NET CURRENT LIABILITIES | (28,356 | ) | (26,323 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (11,803 | ) | (7,036 | ) |

RESERVES

Income and expenditure account | (11,803 | ) | (7,036 | ) |

(11,803 | ) | (7,036 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 surplus or deficit 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.

| SALTY SEA DAWG LIMITED (REGISTERED NUMBER: 14677641) |

BALANCE SHEET - continued

28 FEBRUARY 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 and Expenditure has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 May 2026 and were signed by:

J Stewart - Director

| SALTY SEA DAWG LIMITED (REGISTERED NUMBER: 14677641) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

1. | STATUTORY INFORMATION

| Salty Sea Dawg Limited is a private company, limited by guarantee , 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.

| 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.

| 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.

| Tangible fixed assets

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

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

| Fixtures and fittings | - | 15% on reducing balance

| Computer equipment | - | 25% on cost

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income and Expenditure, 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.

| SALTY SEA DAWG LIMITED (REGISTERED NUMBER: 14677641) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 28 FEBRUARY 2026

2. | ACCOUNTING POLICIES - continued

| Hire purchase and leasing commitments

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

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2025 - 1 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 March 2025

| and 28 February 2026 | 10,800 |  |

| AMORTISATION

| At 1 March 2025 | 2,190 |  |

| Charge for year | 1,080 |  |

| At 28 February 2026 | 3,270 |  |

| NET BOOK VALUE

| At 28 February 2026 | 7,530 |  |

| At 28 February 2025 | 8,610 |  |

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Computer |

| machinery |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 March 2025

| and 28 February 2026 | 7,190 |  | 6,904 |  | 300 |  | 14,394 |  |

| DEPRECIATION

| At 1 March 2025 | 1,679 |  | 1,894 |  | 144 |  | 3,717 |  |

| Charge for year | 827 |  | 752 |  | 75 |  | 1,654 |  |

| At 28 February 2026 | 2,506 |  | 2,646 |  | 219 |  | 5,371 |  |

| NET BOOK VALUE

| At 28 February 2026 | 4,684 |  | 4,258 |  | 81 |  | 9,023 |  |

| At 28 February 2025 | 5,511 |  | 5,010 |  | 156 |  | 10,677 |  |

| SALTY SEA DAWG LIMITED (REGISTERED NUMBER: 14677641) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 28 FEBRUARY 2026

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

| 28/2/26 |  | 28/2/25

£ | £ |

| Other debtors | 1,680 |  | - |  |

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

| 28/2/26 |  | 28/2/25

£ | £ |

| Other creditors | 31,700 |  | 26,911 |  |