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REGISTERED NUMBER: 15913845 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 23 AUGUST 2024 TO 31 AUGUST 2025

FOR

COW CORNER INVESTMENTS (NO.8) LIMITED

COW CORNER INVESTMENTS (NO.8) LIMITED (REGISTERED NUMBER: 15913845) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE PERIOD 23 AUGUST 2024 TO 31 AUGUST 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| COW CORNER INVESTMENTS (NO.8) LIMITED |

COMPANY INFORMATION

FOR THE PERIOD 23 AUGUST 2024 TO 31 AUGUST 2025

| DIRECTORS: | P E Cole

| L Grant

| REGISTERED OFFICE: | 1 Air Street

| Brighton

| BN1 3FB

| REGISTERED NUMBER: | 15913845 (England and Wales)

| ACCOUNTANTS: | Galloways Accounting Limited

| 15 West Street

| Brighton

| East Sussex

| BN1 2RL

COW CORNER INVESTMENTS (NO.8) LIMITED (REGISTERED NUMBER: 15913845) |

BALANCE SHEET

31 AUGUST 2025

| Notes | £ | £ |

| FIXED ASSETS

| Investments | 4 | 6,607,897 |  |

| CREDITORS

| Amounts falling due within one year | 5 | 536,500 |  |

| NET CURRENT LIABILITIES | (536,500 | ) |

| TOTAL ASSETS LESS CURRENT LIABILITIES | 6,071,397 |  |

| CREDITORS

| Amounts falling due after more than one year | 6 | 3,531,365 |  |

| NET ASSETS | 2,540,032 |  |

| CAPITAL AND RESERVES

| Called up share capital | 1,218 |  |

| Share premium | 2,541,314 |  |

| Retained earnings | (2,500 | ) |

| SHAREHOLDERS' FUNDS | 2,540,032 |  |

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 August 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 July 2026 and were signed on its behalf by:

P E Cole - Director

COW CORNER INVESTMENTS (NO.8) LIMITED (REGISTERED NUMBER: 15913845) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD 23 AUGUST 2024 TO 31 AUGUST 2025

1. | STATUTORY INFORMATION

| Cow Corner Investments (No.8) 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. | 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.

| Preparation of consolidated financial statements

| The financial statements contain information about Cow Corner Investments (No.8) Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

| 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.

| Significant judgements and estimates

| The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised as cost less any provision for impairment.

| In the parent company financial statements, investments in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. A subsidiary is an entity controlled by the group. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

| Financial instruments

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences residual interest in the assets of the entity after deducting all of its financial liabilities.

| Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

| Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was NIL.

COW CORNER INVESTMENTS (NO.8) LIMITED (REGISTERED NUMBER: 15913845) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 23 AUGUST 2024 TO 31 AUGUST 2025

4. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertaking

£ |

| COST

| Additions | 6,607,897 |  |

| At 31 August 2025 | 6,607,897 |  |

| NET BOOK VALUE

| At 31 August 2025 | 6,607,897 |  |

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

£ |

| Amounts owed to group undertakings | 534,000 |  |

| Other creditors | 2,500 |  |

536,500 |  |

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

£ |

| Other creditors | 3,531,365 |  |

| Amounts falling due in more than five years:

| Repayable otherwise than by instalments

| Other loans more 5yrs non-inst | 3,531,365 |  |

7. | ULTIMATE CONTROLLING PARTY

| The directors consider Cow Corner Nominees Limited, whose registered office is 1 Air Street, Brighton, BN1 3FB, to be the company's immediate parent company. The ultimate controlling parties are M J Rourke and L Campbell.