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REGISTERED NUMBER: SC642547 (Scotland)

Unaudited Financial Statements for the Year Ended 28th February 2026

for

Wild Shore Foxlake Ltd

Wild Shore Foxlake Ltd (Registered number: SC642547)

Contents of the Financial Statements

for the Year Ended 28th February 2026

Page |

Company Information | 1 |

Report of the Accountants | 2 |

Balance Sheet | 3 |

Notes to the Financial Statements | 4 |

Wild Shore Foxlake Ltd

Company Information

for the Year Ended 28th February 2026

| DIRECTORS: | Mr A M Gillies

| Mr N J Anderson

| Mr J D Barbour

| Mr Z Hegarty

| REGISTERED OFFICE: | 39 High Street

| East Linton

| East Lothian

| EH40 3AA

| REGISTERED NUMBER: | SC642547 (Scotland)

| ACCOUNTANTS: | McLaughlin Crolla LLP

| 77/2 Hanover Street

| Edinburgh

| EH2 1EE

Wild Shore Foxlake Ltd

Report of the Accountants to the Directors of

Wild Shore Foxlake Ltd

The following reproduces the text of the report prepared for the directors 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 Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 28th February 2026 set out on pages four to eight and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

McLaughlin Crolla LLP

77/2 Hanover Street

Edinburgh

EH2 1EE

24th June 2026

Wild Shore Foxlake Ltd (Registered number: SC642547)

Balance Sheet

28th February 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 8,898 |  | - |  |

Tangible assets | 5 | 21,212 |  | - |  |

30,110 |  | - |  |

CURRENT ASSETS

Stocks | 2,289 |  | - |  |

Debtors | 6 | 124,529 |  | 1 |  |

Cash at bank and in hand | 24,610 |  | - |  |

151,428 |  | 1 |  |

CREDITORS

Amounts falling due within one year | 7 | 144,636 |  | - |  |

NET CURRENT ASSETS | 6,792 |  | 1 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 36,902 |  | 1 |  |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Retained earnings | 36,901 |  | - |  |

SHAREHOLDERS' FUNDS | 36,902 |  | 1 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 28th February 2026 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24th June 2026 and were signed on its behalf by:

Mr N J Anderson - Director

Wild Shore Foxlake Ltd (Registered number: SC642547)

Notes to the Financial Statements

for the Year Ended 28th February 2026

1. | STATUTORY INFORMATION

| Wild Shore Foxlake Ltd is a private company, limited by shares , registered in Scotland. 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 2025, 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.

| Short leasehold | - | at varying rates on cost

| Plant and machinery | - | 33% on cost

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Financial instruments

| The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities such as trade and other debtors and creditors, loans from banks and other third parties.

| 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.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 22 (2025 - NIL ) .

Wild Shore Foxlake Ltd (Registered number: SC642547)

Notes to the Financial Statements - continued

for the Year Ended 28th February 2026

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| Cost

| Additions | 9,887 |  |

| At 28th February 2026 | 9,887 |  |

| Amortisation

| Charge for year | 989 |  |

| At 28th February 2026 | 989 |  |

| Net book value

| At 28th February 2026 | 8,898 |  |

5. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| Cost

| Additions | 81,727 |  | 12,255 |  | 93,982 |  |

| At 28th February 2026 | 81,727 |  | 12,255 |  | 93,982 |  |

| Depreciation

| Charge for year | 68,685 |  | 4,085 |  | 72,770 |  |

| At 28th February 2026 | 68,685 |  | 4,085 |  | 72,770 |  |

| Net book value

| At 28th February 2026 | 13,042 |  | 8,170 |  | 21,212 |  |

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

2026 | 2025 |

£ | £ |

| Trade debtors | 3,833 |  | - |  |

| Amounts owed by group undertakings | 115,967 |  | 1 |  |

| Other debtors | 4,729 |  | - |  |

124,529 |  | 1 |  |

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

2026 | 2025 |

£ | £ |

| Trade creditors | 1,807 |  | - |  |

| Social security and other taxes | 1,581 |  | - |  |

| VAT | 9,828 |  | - |  |

| Other creditors | 59,707 |  | - |  |

| Accruals and deferred income | 71,713 |  | - |  |

144,636 |  | - |  |

Wild Shore Foxlake Ltd (Registered number: SC642547)

Notes to the Financial Statements - continued

for the Year Ended 28th February 2026

8. | ULTIMATE CONTROLLING PARTY

| The company is a wholly owned subsidiary undertaking of Wild Shore Holdings Ltd, registered in Scotland. The registered office of Wild Shore Holdings Ltd is 5 Atholl Crescent, Edinburgh, EH3 8EJ