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REGISTERED NUMBER: 11596575 (England and Wales)

| FINDLEY'S OF COODEN LIMITED |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31ST OCTOBER 2025 |

FINDLEY'S OF COODEN LIMITED (REGISTERED NUMBER: 11596575)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST OCTOBER 2025

| Page |

Company Information | 1 |

Balance Sheet | 2 |  | to |  | 3

Notes to the Financial Statements | 4 |  | to |  | 6

FINDLEY'S OF COODEN LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31ST OCTOBER 2025

| DIRECTORS: | S G White

| D Cohen

| REGISTERED OFFICE: | 20 Eversley Road

| Bexhill-on-Sea

| East Sussex

| TN40 1HE

| REGISTERED NUMBER: | 11596575 (England and Wales)

| ACCOUNTANTS: | Gibbons Mannington & Phipps LLP

| Chartered Accountants

| 20 Eversley Road

| Bexhill-on-Sea

| East Sussex

| TN40 1HE

FINDLEY'S OF COODEN LIMITED (REGISTERED NUMBER: 11596575)

BALANCE SHEET

31ST OCTOBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 102,375 |  | 125,450 |  |

Tangible assets | 5 | 19,788 |  | 24,765 |  |

122,163 |  | 150,215 |  |

CURRENT ASSETS

Cash at bank | 27,697 |  | 26,006 |  |

CREDITORS

Amounts falling due within one year | 6 | 280,433 |  | 279,134 |  |

NET CURRENT LIABILITIES | (252,736 | ) | (253,128 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (130,573 | ) | (102,913 | ) |

CREDITORS

Amounts falling due after more than one year | 7 | 8,948 |  | 13,527 |  |

NET LIABILITIES | (139,521 | ) | (116,440 | ) |

CAPITAL AND RESERVES

Called up share capital | 8 | 100 |  | 100 |  |

Retained earnings | (139,621 | ) | (116,540 | ) |

SHAREHOLDERS' FUNDS | (139,521 | ) | (116,440 | ) |

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

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

FINDLEY'S OF COODEN LIMITED (REGISTERED NUMBER: 11596575)

BALANCE SHEET - continued

31ST OCTOBER 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16th July 2026 and were signed on its behalf by:

S G White - Director

FINDLEY'S OF COODEN LIMITED (REGISTERED NUMBER: 11596575)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST OCTOBER 2025

1. | STATUTORY INFORMATION

| Findley's of Cooden 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.

| 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, being the amount paid in connection with the acquisition of a business in 2019, and two further businesses during 2021, being amortised evenly over their estimated useful life of ten 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 the cost less estimated residual value of each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

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

| Motor vehicles | - | 15% on reducing balance

| Computer equipment | - | 25% on reducing balance

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Grant income recognition

| Grant income has been recognised under the performance model.

| Grants that do not specify any future performance-related conditions are recorded when the grant proceeds are received or receivable. Any grant that imposes specified future performance-related conditions is recognised only when the performance-related conditions are met. Grants received before the revenue recognition criteria are satisfied are recognised as a liability.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 8 (2024 - 8 ) .

FINDLEY'S OF COODEN LIMITED (REGISTERED NUMBER: 11596575)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST OCTOBER 2025

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1st November 2024

| and 31st October 2025 | 230,750 |  |

| AMORTISATION

| At 1st November 2024 | 105,300 |  |

| Amortisation for year | 23,075 |  |

| At 31st October 2025 | 128,375 |  |

| NET BOOK VALUE

| At 31st October 2025 | 102,375 |  |

| At 31st October 2024 | 125,450 |  |

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Motor |  | Computer |

| fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1st November 2024 | 17,167 |  | 18,999 |  | 7,532 |  | 43,698 |  |

| Additions | 208 |  | - |  | 481 |  | 689 |  |

| At 31st October 2025 | 17,375 |  | 18,999 |  | 8,013 |  | 44,387 |  |

| DEPRECIATION

| At 1st November 2024 | 10,409 |  | 4,750 |  | 3,774 |  | 18,933 |  |

| Charge for year | 1,044 |  | 3,563 |  | 1,059 |  | 5,666 |  |

| At 31st October 2025 | 11,453 |  | 8,313 |  | 4,833 |  | 24,599 |  |

| NET BOOK VALUE

| At 31st October 2025 | 5,922 |  | 10,686 |  | 3,180 |  | 19,788 |  |

| At 31st October 2024 | 6,758 |  | 14,249 |  | 3,758 |  | 24,765 |  |

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Motor

| vehicles

£ |

| COST

| At 1st November 2024

| and 31st October 2025 | 18,999 |  |

| DEPRECIATION

| At 1st November 2024 | 4,750 |  |

| Charge for year | 3,563 |  |

| At 31st October 2025 | 8,313 |  |

| NET BOOK VALUE

| At 31st October 2025 | 10,686 |  |

| At 31st October 2024 | 14,249 |  |

FINDLEY'S OF COODEN LIMITED (REGISTERED NUMBER: 11596575)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST OCTOBER 2025

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

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 2,026 |  | 1,812 |  |

| Trade creditors | - |  | 10 |  |

| Amounts owed to group undertakings | 257,460 |  | 201,677 |  |

| Taxation and social security | 15,314 |  | 12,839 |  |

| Other creditors | 5,633 |  | 62,796 |  |

280,433 |  | 279,134 |  |

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

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 8,948 |  | 13,527 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 100 | Ordinary | £1.00 | 100 |  | 100 |  |

9. | RELATED PARTY DISCLOSURES

| At the balance sheet date, £257,460 (2024: £201,677) was owed to companies of which the directors are also the directors and shareholders.

| The above loans are on an interest free basis.

10. | GOING CONCERN

| The Company is dependent on the continuing support of it's Directors and Financiers.