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REGISTERED NUMBER: 07097449 (England and Wales)

| R&C BERRY LIMITED |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 JANUARY 2026 |

| R&C BERRY LIMITED (REGISTERED NUMBER: 07097449) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

Page |

| Company Information | 1 |

| Abridged Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| R&C BERRY LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 JANUARY 2026

| DIRECTORS: | Mrs C J Berry

| Mr R K Berry

| REGISTERED OFFICE: | 7 Sandy Court

| Ashleigh Way

| Langage Business Park

| Plymouth

| Devon

| PL7 5JX

| REGISTERED NUMBER: | 07097449 (England and Wales)

| ACCOUNTANTS: | Wilson Partners Limited

| Chartered Accountants

| 7 Sandy Court

| Ashleigh Way

| Langage Business Park

| Plymouth

| Devon

| PL7 5JX

| R&C BERRY LIMITED (REGISTERED NUMBER: 07097449) |

ABRIDGED BALANCE SHEET

31 JANUARY 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 774,360 |  | 615,692 |  |

CURRENT ASSETS

Stocks | 141,550 |  | - |  |

Debtors | 474,916 |  | 235,000 |  |

Cash at bank | 46,954 |  | 303,218 |  |

663,420 |  | 538,218 |  |

CREDITORS

Amounts falling due within one year | 285,762 |  | 62,104 |  |

NET CURRENT ASSETS | 377,658 |  | 476,114 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,152,018 |  | 1,091,806 |  |

CAPITAL AND RESERVES

Called up share capital | 8 |  | 8 |  |

Retained earnings | 1,152,010 |  | 1,091,798 |  |

SHAREHOLDERS' FUNDS | 1,152,018 |  | 1,091,806 |  |

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

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

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

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 6 July 2026 and were signed on its behalf by:

Mrs C J Berry - Director

| R&C BERRY LIMITED (REGISTERED NUMBER: 07097449) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

1. | STATUTORY INFORMATION

| R&C Berry 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with the provisions of Section 1A ''Small Entities'' of Financial Reporting Standard 102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'' 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 companies within the group.

| Tangible fixed assets

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

| Freehold property | - | Straight line over 10 - 20 years

| Plant and machinery | - | 20% on cost

| Motor vehicles | - | 25% on reducing balance

| Tangible fixed assets are stated at costs less accumulated depreciation and accumulated impairment losses.

| Impairment of Assets

| At each reporting date fixed assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If the estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount, and an impairment loss if recognised immediately in profit or loss.

| If an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but not in excess of the amount that would have been determined had no impairment loss been recognised for the assets in prior years. A reversal of an impairment loss is recognised immediately in profit or loss.

| Debtors

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

| Creditors

| Short term creditors are measured at the transaction price.

| R&C BERRY LIMITED (REGISTERED NUMBER: 07097449) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JANUARY 2026

3. | ACCOUNTING POLICIES - continued

| Taxation

| Current tax is recognised for the amount of income tax payable in respect of the taxable profit for the current or past reporting periods using the tax rates and laws that have been enacted or substantively enacted by the reporting date.

| Deferred tax is recognised in respect of all timing differences at the reporting date, except as otherwise indicated.

| Deferred tax assets are only recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. If and when all conditions for retaining tax allowances for the cost of a fixed asset have been met, the deferred tax is reversed.

| Deferred tax is calculated using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

| The tax expense (income) is presented either in profit or loss, other comprehensive income or equity depending on the transaction that resulted in the tax expense (income).

4. | EMPLOYEES AND DIRECTORS

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

5. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 February 2025 | 623,106 |  |

| Additions | 176,195 |  |

| At 31 January 2026 | 799,301 |  |

| DEPRECIATION

| At 1 February 2025 | 7,414 |  |

| Charge for year | 17,527 |  |

| At 31 January 2026 | 24,941 |  |

| NET BOOK VALUE

| At 31 January 2026 | 774,360 |  |

| At 31 January 2025 | 615,692 |  |

6. | ULTIMATE CONTROLLING PARTY

| The parent company is Berry Investments Holdings Limited. The ultimate controlling parties of Berry Investments Holdings Limited are C J & R K Berry.