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| Unaudited Financial Statements |

| for the Year Ended 31 December 2025 |

| for |

| Letterland International Limited |

| Letterland International Limited (Registered number: 01540779) |

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Letterland International Limited |

Company Information

for the Year Ended 31 December 2025

| DIRECTORS: | Mrs E H Wendon

| J M Wendon

| J P Wendon

| T M Wendon

| Mrs A C Wendon

| SECRETARY: | Mrs E H Wendon

| REGISTERED OFFICE: | 8/10 South Street

| Epsom

| Surrey

| KT18 7PF

| REGISTERED NUMBER: | 01540779 (England and Wales)

| ACCOUNTANTS: | Williams & Co Epsom LLP

| Chartered Accountants

| 8-10 South Street

| Epsom

| Surrey

| KT18 7PF

| Letterland International Limited (Registered number: 01540779) |

Balance Sheet

31 December 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 12,000 |  | 12,000 |  |

Property, plant and equipment | 5 | 29,545 |  | 28,472 |  |

41,545 |  | 40,472 |  |

CURRENT ASSETS

Inventories | 6 | 598,239 |  | 614,606 |  |

Debtors | 7 | 2,788,737 |  | 3,192,223 |  |

Cash at bank | 1,744,546 |  | 1,859,167 |  |

5,131,522 |  | 5,665,996 |  |

CREDITORS

Amounts falling due within one year | 8 | 979,611 |  | 1,351,089 |  |

NET CURRENT ASSETS | 4,151,911 |  | 4,314,907 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 4,193,456 |  | 4,355,379 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 5,000 |  | 5,000 |  |

Retained earnings | 4,188,456 |  | 4,350,379 |  |

SHAREHOLDERS' FUNDS | 4,193,456 |  | 4,355,379 |  |

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

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

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 3 July 2026 and were signed on its behalf by:

J P Wendon - Director

| Letterland International Limited (Registered number: 01540779) |

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Letterland International 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 represents net invoiced sales of goods dispatched in the period, excluding VAT. Where software licences are sold the revenue is allocated equally over the period of the licence.

| 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.

| Intellectual property are being amortised evenly over their estimated useful life of nil years.

| Tangible fixed assets

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

| Fixtures and fittings | - | 20% on cost

| Computer equipment | - | 25% on cost

| Stocks

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

| 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.

| Letterland International Limited (Registered number: 01540779) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| 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 12 (2024 - 11 ) .

4. | INTANGIBLE FIXED ASSETS

| Intellectual

| property

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 12,000 |  |

| NET BOOK VALUE

| At 31 December 2025 | 12,000 |  |

| At 31 December 2024 | 12,000 |  |

5. | PROPERTY, PLANT AND EQUIPMENT

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 January 2025 | 11,167 |  | 126,915 |  | 138,082 |  |

| Additions | 429 |  | 13,861 |  | 14,290 |  |

| At 31 December 2025 | 11,596 |  | 140,776 |  | 152,372 |  |

| DEPRECIATION

| At 1 January 2025 | 9,098 |  | 100,512 |  | 109,610 |  |

| Charge for year | 810 |  | 12,407 |  | 13,217 |  |

| At 31 December 2025 | 9,908 |  | 112,919 |  | 122,827 |  |

| NET BOOK VALUE

| At 31 December 2025 | 1,688 |  | 27,857 |  | 29,545 |  |

| At 31 December 2024 | 2,069 |  | 26,403 |  | 28,472 |  |

6. | INVENTORIES

2025 | 2024 |

£ | £ |

| Stocks | 598,239 |  | 614,606 |  |

| Letterland International Limited (Registered number: 01540779) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

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

2025 | 2024 |

£ | £ |

| Trade debtors | 2,596,862 |  | 2,940,320 |  |

| Other debtors | - |  | 342 |  |

| VAT | 23,251 |  | 38,288 |  |

| Accrued income | 38,607 |  | 43,695 |  |

| Prepayments | 130,017 |  | 169,578 |  |

2,788,737 |  | 3,192,223 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 203,008 |  | 283,780 |  |

| Tax | 36,893 |  | 150,603 |  |

| Social security and other taxes | 19,417 |  | 16,546 |  |

| Other creditors | 2,942 |  | 2,182 |  |

| Deferred income | 600,312 |  | 625,676 |  |

| Accrued expenses | 117,039 |  | 272,302 |  |

979,611 |  | 1,351,089 |  |

9. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 | 2024 |

£ | £ |

| Within one year | 45,324 |  | 44,004 |  |

10. | CALLED UP SHARE CAPITAL

| Allotted and issued:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 5,000 | Share capital 1 | £1 | 5,000 |  | 5,000 |  |