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REGISTERED NUMBER: 07807837 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31ST DECEMBER 2025 |

| FOR |

| RAWDING PARTNERS LIMITED |

RAWDING PARTNERS LIMITED (REGISTERED NUMBER: 07807837)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

RAWDING PARTNERS LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31ST DECEMBER 2025

| DIRECTORS: | W M Rawding

| Miss C Rawding

| REGISTERED OFFICE: | 25 St Thomas Street

| Winchester

| Hampshire

| SO23 9HJ

| REGISTERED NUMBER: | 07807837 (England and Wales)

| ACCOUNTANTS: | Martin and Company

| Two Brewers House

| 50 North Street

| Thame

| Oxfordshire

| OX9 3BH

RAWDING PARTNERS LIMITED (REGISTERED NUMBER: 07807837)

BALANCE SHEET

31ST DECEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | 2,277 |  |

Tangible assets | 5 | 523,653 |  | 516,533 |  |

523,653 |  | 518,810 |  |

CURRENT ASSETS

Stocks | 998,897 |  | 889,418 |  |

Debtors | 6 | 42,300 |  | 59,961 |  |

Cash at bank and in hand | 177 |  | 1,374 |  |

1,041,374 |  | 950,753 |  |

CREDITORS

Amounts falling due within one year | 7 | 266,986 |  | 244,322 |  |

NET CURRENT ASSETS | 774,388 |  | 706,431 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,298,041 |  | 1,225,241 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (612,507 | ) | (626,721 | ) |

PROVISIONS FOR LIABILITIES | (61,256 | ) | (59,499 | ) |

NET ASSETS | 624,278 |  | 539,021 |  |

CAPITAL AND RESERVES

Called up share capital | 1,000 |  | 1,000 |  |

Retained earnings | 623,278 |  | 538,021 |  |

SHAREHOLDERS' FUNDS | 624,278 |  | 539,021 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2025.

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

RAWDING PARTNERS LIMITED (REGISTERED NUMBER: 07807837)

BALANCE SHEET - continued

31ST DECEMBER 2025

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 13th July 2026 and were signed on its behalf by:

W M Rawding - Director

RAWDING PARTNERS LIMITED (REGISTERED NUMBER: 07807837)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2025

1. | STATUTORY INFORMATION

| Rawding Partners 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.

| 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 arising on the incorporation of the entity represents the excess of the cost of acquisition over the company's interest in the net fair value of the identifiable assets, liabilities and contingent liabilities recognised at the date of incorporation. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and impairment losses. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

| Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

| Goodwill - amortisation straight line over 10 years from 1 January 2016

| 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.

| Improvements to property | - | nil

| Plant and machinery | - | 10% on reducing balance

| Tractors and combines | - | 10% on cost

| Motor vehicles | - | 20% on reducing balance

| Stocks

| Stocks are valued at the lower of actual cost, deemed cost or net realisable value.

| 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.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 7 (2024 - 4 ) .

RAWDING PARTNERS LIMITED (REGISTERED NUMBER: 07807837)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST DECEMBER 2025

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1st January 2025

| and 31st December 2025 | 22,766 |  |

| AMORTISATION

| At 1st January 2025 | 20,489 |  |

| Charge for year | 2,277 |  |

| At 31st December 2025 | 22,766 |  |

| NET BOOK VALUE

| At 31st December 2025 | - |  |

| At 31st December 2024 | 2,277 |  |

5. | TANGIBLE FIXED ASSETS

| Improvements |  | Tractors

| to |  | Plant and |  | and

| property |  | machinery |  | combines

£ | £ | £ |

| COST

| At 1st January 2025 | 278,629 |  | 263,303 |  | 88,330 |  |

| Additions | - |  | 41,201 |  | - |  |

| Disposals | - |  | (7,090 | ) | - |  |

| At 31st December 2025 | 278,629 |  | 297,414 |  | 88,330 |  |

| DEPRECIATION

| At 1st January 2025 | - |  | 118,739 |  | 45,982 |  |

| Charge for year | - |  | 18,062 |  | 7,058 |  |

| Eliminated on disposal | - |  | (1,921 | ) | - |  |

| At 31st December 2025 | - |  | 134,880 |  | 53,040 |  |

| NET BOOK VALUE

| At 31st December 2025 | 278,629 |  | 162,534 |  | 35,290 |  |

| At 31st December 2024 | 278,629 |  | 144,564 |  | 42,348 |  |

RAWDING PARTNERS LIMITED (REGISTERED NUMBER: 07807837)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST DECEMBER 2025

5. | TANGIBLE FIXED ASSETS - continued

| Motor |  | Computer |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1st January 2025 | 120,103 |  | 1,715 |  | 752,080 |  |

| Additions | - |  | - |  | 41,201 |  |

| Disposals | - |  | - |  | (7,090 | ) |

| At 31st December 2025 | 120,103 |  | 1,715 |  | 786,191 |  |

| DEPRECIATION

| At 1st January 2025 | 69,317 |  | 1,509 |  | 235,547 |  |

| Charge for year | 3,724 |  | 68 |  | 28,912 |  |

| Eliminated on disposal | - |  | - |  | (1,921 | ) |

| At 31st December 2025 | 73,041 |  | 1,577 |  | 262,538 |  |

| NET BOOK VALUE

| At 31st December 2025 | 47,062 |  | 138 |  | 523,653 |  |

| At 31st December 2024 | 50,786 |  | 206 |  | 516,533 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 26,280 |  | 38,927 |  |

| Other debtors | 16,020 |  | 21,034 |  |

42,300 |  | 59,961 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 95,389 |  | 97,317 |  |

| Hire purchase contracts | 17,548 |  | 17,488 |  |

| Trade creditors | 86,781 |  | 99,105 |  |

| Taxation and social security | 48,740 |  | 15,905 |  |

| Other creditors | 18,528 |  | 14,507 |  |

266,986 |  | 244,322 |  |

RAWDING PARTNERS LIMITED (REGISTERED NUMBER: 07807837)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST DECEMBER 2025

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | 34,719 |  | 54,227 |  |

| Hire purchase contracts | - |  | 17,548 |  |

| Other creditors | 577,788 |  | 554,946 |  |

612,507 |  | 626,721 |  |

9. | RELATED PARTY DISCLOSURES

| During the year the company made the following related party transactions:

| At the balance sheet date the amount due to the director was £577,788 (2024: £554,946). No interest is charged on this balance.