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REGISTERED NUMBER: 03941062 (England and Wales)

Financial Statements for the Year Ended 31st March 2026

for

Sailes Marketing Limited

| Sailes Marketing Limited (Registered number: 03941062) |

Contents of the Financial Statements

for the Year Ended 31st March 2026

Page |

| Company Information | 1 |

| Abridged Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Sailes Marketing Limited |

Company Information

for the Year Ended 31st March 2026

| DIRECTORS: | M J Sailes

| Mrs J Sailes

| SECRETARY: | Mrs J Sailes

| REGISTERED OFFICE: | 15 Aintree Road

| Keytec 7 Business Park

| Wyre Road

| Pershore

| Worcestershire

| WR10 2JN

| REGISTERED NUMBER: | 03941062 (England and Wales)

| ACCOUNTANTS: | The Richards Sandy Partnership

| Thorneloe House

| 25 Barbourne Road

| Worcester

| Worcestershire

| WR1 1RU

| Sailes Marketing Limited (Registered number: 03941062) |

Abridged Balance Sheet

31st March 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 2,035 |  | 2,438 |  |

Investment property | 6 | 275,000 |  | 250,000 |  |

277,035 |  | 252,438 |  |

CURRENT ASSETS

Stocks | 19,960 |  | 15,124 |  |

Debtors | 9,659 |  | 20,500 |  |

Cash at bank and in hand | 14,532 |  | 27,045 |  |

44,151 |  | 62,669 |  |

CREDITORS

Amounts falling due within one year | 41,228 |  | 40,583 |  |

NET CURRENT ASSETS | 2,923 |  | 22,086 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 279,958 |  | 274,524 |  |

CREDITORS

Amounts falling due after more than one year | - |  | (14,647 | ) |

PROVISIONS FOR LIABILITIES | (11,238 | ) | (6,564 | ) |

NET ASSETS | 268,720 |  | 253,313 |  |

CAPITAL AND RESERVES

Called up share capital | 5,000 |  | 5,000 |  |

Non-distributable reserve | 8 | 25,537 |  | 25,537 |  |

Retained earnings | 238,183 |  | 222,776 |  |

SHAREHOLDERS' FUNDS | 268,720 |  | 253,313 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 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.

| Sailes Marketing Limited (Registered number: 03941062) |

Abridged Balance Sheet - continued

31st March 2026

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31st March 2026 in accordance with Section 444(2A) of the Companies Act 2006.

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 6th July 2026 and were signed on its behalf by:

M J Sailes - Director

Mrs J Sailes - Director

| Sailes Marketing Limited (Registered number: 03941062) |

Notes to the Financial Statements

for the Year Ended 31st March 2026

1. | STATUTORY INFORMATION

| Sailes Marketing 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 as modified by the revaluation of certain assets.

| TURNOVER

| Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has passed to the buyer (usually on dispatch of the goods) and the amount of turnover can be measured reliably.

| Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable.

| Where a contract has only been partially completed at the balance sheet date, turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the balance sheet date.

| GOODWILL

| Goodwill, being the amount paid in connection with the acquisition of a business in 2000, is being amortised evenly over its estimated useful life of twenty 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 | - | 25% on cost

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

| Computer equipment | - | 25% on reducing balance

| 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.

| 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 has elected to apply the provisions of Section 11' Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

| Financial instruments are recognised when the company becomes party to contractual provisions of the instrument.

| Financial assets are offset, with the net amounts presented in the accounts where there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Basic Financial Assets

| Basic financial assets, which include trade and other receivables and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

| Sailes Marketing Limited (Registered number: 03941062) |

Notes to the Financial Statements - continued

for the Year Ended 31st March 2026

2. | ACCOUNTING POLICIES - continued

| Basic Financial Liabilities

| Basic financial liabilities, including trade and other payables, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of future receipts, discounted at a market rate of interest. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

| Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of the operations from suppliers. Accounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction cost.

| 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 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.

| FOREIGN CURRENCIES

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2025 - 2 ) .

4. | INTANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1st April 2025

| and 31st March 2026 | 200,000 |  |

| AMORTISATION

| At 1st April 2025

| and 31st March 2026 | 200,000 |  |

| NET BOOK VALUE

| At 31st March 2026 | - |  |

| At 31st March 2025 | - |  |

| Sailes Marketing Limited (Registered number: 03941062) |

Notes to the Financial Statements - continued

for the Year Ended 31st March 2026

5. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1st April 2025

| and 31st March 2026 | 36,605 |  |

| DEPRECIATION

| At 1st April 2025 | 34,167 |  |

| Charge for year | 403 |  |

| At 31st March 2026 | 34,570 |  |

| NET BOOK VALUE

| At 31st March 2026 | 2,035 |  |

| At 31st March 2025 | 2,438 |  |

6. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1st April 2025 | 250,000 |  |

| Revaluations | 25,000 |  |

| At 31st March 2026 | 275,000 |  |

| NET BOOK VALUE

| At 31st March 2026 | 275,000 |  |

| At 31st March 2025 | 250,000 |  |

7. | SECURED DEBTS

| The following secured debts are included within creditors:

2026 | 2025 |

£ | £ |

| Bank loans | 13,929 |  | 31,538 |  |

8. | RESERVES

| Non-distribu

| reserve

£ |

| At 1st April 2025

| and 31st March 2026 | 25,537 |  |