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REGISTERED NUMBER: 14362173 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

WHARF STORE LIMITED

| WHARF STORE LIMITED (REGISTERED NUMBER: 14362173) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| WHARF STORE LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| DIRECTORS: | S M Bidgway

| P B Glenister

| REGISTERED OFFICE: | Cripps LLP

| 22 Mount Ephraim

| Tunbridge Wells

| Kent

| TN4 8AS

| REGISTERED NUMBER: | 14362173 (England and Wales)

| ACCOUNTANTS: | Crowe U.K. LLP

| 2nd Floor

| Medway Bridge House

| 1-8 Fairmeadow

| Maidstone

| Kent

| ME14 1JP

| WHARF STORE LIMITED (REGISTERED NUMBER: 14362173) |

BALANCE SHEET

30 SEPTEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 4 | 200 |  | 200 |  |

Investment property | 5 | 3,237,995 |  | 2,553,267 |  |

3,238,195 |  | 2,553,467 |  |

CURRENT ASSETS

Debtors | 6 | 25 |  | 6,431 |  |

Cash at bank | 171,818 |  | 16,008 |  |

171,843 |  | 22,439 |  |

CREDITORS

Amounts falling due within one year | 7 | 1,080,408 |  | 213,638 |  |

NET CURRENT LIABILITIES | (908,565 | ) | (191,199 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,329,630 |  | 2,362,268 |  |

CAPITAL AND RESERVES

Called up share capital | 38,000 |  | 38,000 |  |

Retained earnings | 2,291,630 |  | 2,324,268 |  |

SHAREHOLDERS' FUNDS | 2,329,630 |  | 2,362,268 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 June 2026 and were signed on its behalf by:

S M Bidgway - Director

| WHARF STORE LIMITED (REGISTERED NUMBER: 14362173) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | STATUTORY INFORMATION

| Wharf Store 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.

| Going Concern

| Accounting standards require the directors to consider the appropriateness of the going concern basis when preparing the financial statements. The directors confirm that they consider that the going concern basis remains appropriate. The directors believe that the company has sufficient resources to continue in operational existence for the foreseeable future. The directors believe this to be the case as the company has positive reserves, cash balances and support of the directors.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Financial instruments

| The company only enters into basic financial instrument transactions that result in the recognition of the financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 and tax receivable 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.

| Pension costs and other post-retirement 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.

| WHARF STORE LIMITED (REGISTERED NUMBER: 14362173) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Debtors

| Short term debtors are measured at transaction price, less any impairment.

| Creditors

| Short term creditors are measured at the transaction price.

| 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 no significant risk of change in value.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 3 ) .

4. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| Cost

| At 1 October 2024

| and 30 September 2025 | 200 |  |

| Net book value

| At 30 September 2025 | 200 |  |

| At 30 September 2024 | 200 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| Fair value

| At 1 October 2024 | 2,553,267 |  |

| Additions | 684,728 |  |

| At 30 September 2025 | 3,237,995 |  |

| Net book value

| At 30 September 2025 | 3,237,995 |  |

| At 30 September 2024 | 2,553,267 |  |

| Investment property comprises freehold land and buildings. An independent valuation has not been carried out in the current or previous year but the fair value of the investment properties has been determined by the directors. The property, which is under construction has been valued at cost which is considered to be equivalent to its market value.

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

2025 | 2024 |

£ | £ |

| Other debtors | 25 |  | 6,431 |  |

| WHARF STORE LIMITED (REGISTERED NUMBER: 14362173) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

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

2025 | 2024 |

£ | £ |

| Trade creditors | - |  | 3,900 |  |

| Amounts owed to group undertakings | 61,100 |  | 61,100 |  |

| Taxation and social security | 308 |  | (212 | ) |

| Other creditors | 1,019,000 |  | 148,850 |  |

1,080,408 |  | 213,638 |  |

8. | RELATED PARTY DISCLOSURES

| Included in other creditors is a balance due to a director amounting to £1,015,000 (2024: £145,000). The loan is interest free, has no repayment date and no repayment schedule.