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REGISTERED NUMBER: 05975657 (England and Wales)

| Shoreline Marine Limited |

| Unaudited Financial Statements |

| for the Year Ended 31 October 2025 |

| Shoreline Marine Limited (Registered number: 05975657) |

Contents of the Financial Statements

for the year ended 31 October 2025

| Page |

| Company Information | 1 |

| Balance Sheet | 2 |  | to |  | 3

| Notes to the Financial Statements | 4 |  | to |  | 7

| Shoreline Marine Limited |

Company Information

for the year ended 31 October 2025

| DIRECTOR: | Mr J R Mobley

| SECRETARY: | Mr J R Mobley

| REGISTERED OFFICE: | 6 Colton Industrial Units

| Florida Close

| Stoke-On-Trent

| ST6 2DT

| REGISTERED NUMBER: | 05975657 (England and Wales)

| ACCOUNTANTS: | Clifford Roberts

| Chartered Accountants

| Pacioli House

| 9 Brookfield

| Duncan Close

| Northampton

| Northamptonshire

| NN3 6WL

| Shoreline Marine Limited (Registered number: 05975657) |

Balance Sheet

31 October 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 1,329 |  | 3,016 |  |

CURRENT ASSETS

Stocks | 81,772 |  | 84,978 |  |

Debtors | 5 | 11,857 |  | 10,302 |  |

Cash at bank | 107 |  | 157 |  |

93,736 |  | 95,437 |  |

CREDITORS

Amounts falling due within one year | 6 | 67,373 |  | 55,489 |  |

NET CURRENT ASSETS | 26,363 |  | 39,948 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 27,692 |  | 42,964 |  |

CREDITORS

Amounts falling due after more than one year | 7 | 120,553 |  | 121,833 |  |

NET LIABILITIES | (92,861 | ) | (78,869 | ) |

CAPITAL AND RESERVES

Called up share capital | 10 | 100 |  | 100 |  |

Retained earnings | (92,961 | ) | (78,969 | ) |

SHAREHOLDERS' FUNDS | (92,861 | ) | (78,869 | ) |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

| Shoreline Marine Limited (Registered number: 05975657) |

Balance Sheet - continued

31 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 director and authorised for issue on 20 July 2026 and were signed by:

Mr J R Mobley - Director

| Shoreline Marine Limited (Registered number: 05975657) |

Notes to the Financial Statements

for the year ended 31 October 2025

1. | STATUTORY INFORMATION

| Shoreline Marine 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.

| The financial statements are prepared to 31st October each year, and the presentation currency of the financial statements is Pound Sterling (£).

| Going Concern

| At the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus, the director continues to adopt the going concern basis of accounting in preparing the financial statements.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Income recognised on shipment of the product being sold, irrespective of when the money is recieved or invoice physically raised.

| Tangible fixed assets

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

| Plant and machinery | - | 25% on cost

| Fixtures and fittings | - | 25% on cost

| Computer equipment | - | 25% on cost

| Stocks

| Stocks 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 Income Statement, 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.

| Shoreline Marine Limited (Registered number: 05975657) |

Notes to the Financial Statements - continued

for the year ended 31 October 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Trade and other debtors

| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases, the receivables are stated at cost less impairment losses for bad and doubtful debts.

| Trade and other creditors

| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method unless the effect of discounting would be immaterial, in which case they are stated at cost.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Computer |

| machinery |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 November 2024

| and 31 October 2025 | 24,666 |  | 617 |  | 2,172 |  | 27,455 |  |

| DEPRECIATION

| At 1 November 2024 | 21,724 |  | 543 |  | 2,172 |  | 24,439 |  |

| Charge for year | 1,613 |  | 74 |  | - |  | 1,687 |  |

| At 31 October 2025 | 23,337 |  | 617 |  | 2,172 |  | 26,126 |  |

| NET BOOK VALUE

| At 31 October 2025 | 1,329 |  | - |  | - |  | 1,329 |  |

| At 31 October 2024 | 2,942 |  | 74 |  | - |  | 3,016 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 6,393 |  | 4,958 |  |

| Other debtors | 5,464 |  | 5,344 |  |

11,857 |  | 10,302 |  |

| Shoreline Marine Limited (Registered number: 05975657) |

Notes to the Financial Statements - continued

for the year ended 31 October 2025

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 29,405 |  | 25,098 |  |

| Trade creditors | 8,652 |  | 7,442 |  |

| Taxation and social security | 928 |  | 3,101 |  |

| Other creditors | 28,388 |  | 19,848 |  |

67,373 |  | 55,489 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans | 8,084 |  | 10,122 |  |

| Other creditors | 112,469 |  | 111,711 |  |

120,553 |  | 121,833 |  |

8. | LEASING AGREEMENTS

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

2025 | 2024 |

£ | £ |

| Within one year | 8,667 |  | 13,000 |  |

| Between one and five years | - |  | 8,667 |  |

8,667 |  | 21,667 |  |

9. | FINANCIAL RISK MANAGEMENT

| The company has some exposure to credit, liquidity, cash flow interest rate risks. These are limited by the company's financial management policies and practices described below.

| Liquidity Risk

| The directors have ultimate responsibility for liquidity risk management in maintaining adequate reserves and banking facilities. This is supplemented by the directors and shareholders making personal funds available where required.

| Interest Rate Risk

| The company is exposed to interest rate risk due ot the type of borrowing the company uses, but where possible the directors will look for fixed deals to try and hedge this risk as far as possible.

| Market Risk

| There is a market risk associated with the fluctuation in demand for the products provided. Most of this is mitigated by monitoring the markets, and adapting accordingly, which the company has done and so now specialises in certain niche product ranges.

| The company holds no derivative financial instruments at the year end.

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

| Shoreline Marine Limited (Registered number: 05975657) |

Notes to the Financial Statements - continued

for the year ended 31 October 2025

11. | RELATED PARTY DISCLOSURES

| At the year end the company owed persons with significant control £124,469 (2024 - £111,711). There is no interest accruing and no set terms for the repayment of this amount.