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REGISTERED NUMBER: SC616980 (Scotland)

Unaudited Financial Statements for the Year Ended 28th February 2026

for

Wild Shore Blackpool Ltd

Wild Shore Blackpool Ltd (Registered number: SC616980)

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 Blackpool Ltd

Company Information

for the Year Ended 28th February 2026

| DIRECTORS: | Mr A M Gillies

| Mr J D Barbour

| Mr N J Anderson

| Mr Z Hegarty

| REGISTERED OFFICE: | 39 High Street

| East Linton

| EH40 3AA

| REGISTERED NUMBER: | SC616980 (Scotland)

| ACCOUNTANTS: | McLaughlin Crolla LLP

| 77/2 Hanover Street

| Edinburgh

| EH2 1EE

Wild Shore Blackpool Ltd

Report of the Accountants to the Directors of

Wild Shore Blackpool 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 nine 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 Blackpool Ltd (Registered number: SC616980)

Balance Sheet

28th February 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 56,517 |  | 61,516 |  |

CURRENT ASSETS

Debtors | 5 | 8,962 |  | 2,463 |  |

Cash at bank and in hand | 3,234 |  | 1,302 |  |

12,196 |  | 3,765 |  |

CREDITORS

Amounts falling due within one year | 6 | 388,849 |  | 232,116 |  |

NET CURRENT LIABILITIES | (376,653 | ) | (228,351 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (320,136 | ) | (166,835 | ) |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Retained earnings | 7 | (320,137 | ) | (166,836 | ) |

SHAREHOLDERS' FUNDS | (320,136 | ) | (166,835 | ) |

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 Blackpool Ltd (Registered number: SC616980)

Notes to the Financial Statements

for the Year Ended 28th February 2026

1. | STATUTORY INFORMATION

| Wild Shore Blackpool 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.

| 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.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

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

| Improvements to property | - | 10% on cost

| Plant and machinery | - | 25% on cost

| Financial instruments

| The company only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

| 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.

| Cash at bank and in hand

| Cash at bank and in hand are basic financial assets and include cash in hand, deposits held at call with banks, other short term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowing costs in current liabilities.

| Equity instruments

| Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company. These amounts are recognised in the statement of changes in equity.

| Going concern

| On 28 February 2026 the company had net liabilities of £320,136.

| The directors have confirmed that the parent undertaking, Wild Shore Holdings Ltd will continue to provide all necessary financial support to the company to allow it to continue trading and meet its liabilities as they fall due for a period of at least twelve months from the date of approval of the financial statements.

Wild Shore Blackpool Ltd (Registered number: SC616980)

Notes to the Financial Statements - continued

for the Year Ended 28th February 2026

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 14 (2025 - 9 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| Cost

| At 1st March 2025 | 68,351 |  |

| Additions | 2,394 |  |

| At 28th February 2026 | 70,745 |  |

| Depreciation

| At 1st March 2025 | 6,835 |  |

| Charge for year | 7,393 |  |

| At 28th February 2026 | 14,228 |  |

| Net book value

| At 28th February 2026 | 56,517 |  |

| At 28th February 2025 | 61,516 |  |

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

2026 | 2025 |

£ | £ |

| Trade debtors | 3,425 |  | 145 |  |

| VAT | 4,387 |  | 968 |  |

| Prepayments | 1,150 |  | 1,350 |  |

8,962 |  | 2,463 |  |

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

2026 | 2025 |

£ | £ |

| Trade creditors | 2,156 |  | 2,293 |  |

| Amounts owed to group undertakings | 378,667 |  | 215,041 |  |

| Social security and other taxes | 719 |  | 1,269 |  |

| Other creditors | 139 |  | 574 |  |

| Accruals and deferred income | 7,168 |  | 12,939 |  |

388,849 |  | 232,116 |  |

7. | RESERVES

| Retained

| earnings

£ |

| At 1st March 2025 | (166,836 | ) |

| Deficit for the year | (153,301 | ) |

| At 28th February 2026 | (320,137 | ) |

Wild Shore Blackpool Ltd (Registered number: SC616980)

Notes to the Financial Statements - continued

for the Year Ended 28th February 2026

8. | 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.