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REGISTERED NUMBER: 13256273 (England and Wales)

| AUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 NOVEMBER 2025 |

| FOR |

| ROCKBORNE LIMITED |

ROCKBORNE LIMITED (REGISTERED NUMBER: 13256273)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

ROCKBORNE LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 30 NOVEMBER 2025

| DIRECTORS: | S J Clarke

| D Farmer

| S Lawrence

| W Ali

| G Hall

| REGISTERED OFFICE: | 3rd Floor, Melbury House

| 51 Wimbledon Hill Road

| Wimbledon

| London

| SW19 7QW

| REGISTERED NUMBER: | 13256273 (England and Wales)

| AUDITORS: | Hartley Fowler LLP

| Statutory Auditors

| Chartered Accountants

| 4th Floor Tuition House

| 27-37 St George's Road

| Wimbledon

| London

| SW19 4EU

ROCKBORNE LIMITED (REGISTERED NUMBER: 13256273)

BALANCE SHEET

30 NOVEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 40,497 |  | 153,443 |  |

40,497 |  | 153,443 |  |

CURRENT ASSETS

Debtors | 6 | 891,340 |  | 717,104 |  |

Cash at bank | 28,296 |  | 223,682 |  |

919,636 |  | 940,786 |  |

CREDITORS

Amounts falling due within one year | 7 | 8,917,227 |  | 8,918,443 |  |

NET CURRENT LIABILITIES | (7,997,591 | ) | (7,977,657 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (7,957,094 | ) | (7,824,214 | ) |

CAPITAL AND RESERVES

Called up share capital | 8,020 |  | 8,020 |  |

Retained earnings | (7,965,114 | ) | (7,832,234 | ) |

SHAREHOLDERS' FUNDS | (7,957,094 | ) | (7,824,214 | ) |

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 2 June 2026 and were signed on its behalf by:

S J Clarke - Director

ROCKBORNE LIMITED (REGISTERED NUMBER: 13256273)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

1. | STATUTORY INFORMATION

| Rockborne 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.

| Going concern

| The directors have, at the time of approving the financial statements, a reasonable expectation that the company has adequate resources, which includes the financial support of the group, to continue in operational existence for the foreseeable future. Thus they have adopted the going concern basis of accounting in preparing the 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.

| Turnover

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

| Revenue from services is recognised when the service is provided and the right to consideration earned. To the extent that a service is provided to third parties but no billing made, the amount is recognised as revenue and recorded as accrued income. Billings made in advance of services being provided are recognised as deferred income.

| 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.

| Computer software is being amortised evenly over its estimated useful life of three years.

| 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 etc | - | 33% on cost and 25% on cost

| Financial instruments

| Debtors and creditors with no stated interest rate and receivables or payables within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit or loss account in other

| administrative expenses.

| Impairment

| Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

ROCKBORNE LIMITED (REGISTERED NUMBER: 13256273)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 NOVEMBER 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| 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.

| 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 43 (2024 - 52 ) .

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| At 1 December 2024

| and 30 November 2025 | 11,800 |  |

| AMORTISATION

| At 1 December 2024

| and 30 November 2025 | 11,800 |  |

| NET BOOK VALUE

| At 30 November 2025 | - |  |

| At 30 November 2024 | - |  |

ROCKBORNE LIMITED (REGISTERED NUMBER: 13256273)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 NOVEMBER 2025

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 December 2024

| and 30 November 2025 | 529,649 |  |

| DEPRECIATION

| At 1 December 2024 | 376,206 |  |

| Charge for year | 112,946 |  |

| At 30 November 2025 | 489,152 |  |

| NET BOOK VALUE

| At 30 November 2025 | 40,497 |  |

| At 30 November 2024 | 153,443 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 691,155 |  | 622,559 |  |

| Other debtors | 200,185 |  | 94,545 |  |

891,340 |  | 717,104 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 1,087 |  | 16,059 |  |

| Amounts owed to group undertakings | 8,258,229 |  | 8,127,507 |  |

| Taxation and social security | 253,982 |  | 213,471 |  |

| Other creditors | 403,929 |  | 561,406 |  |

8,917,227 |  | 8,918,443 |  |

8. | SECURED DEBTS

| During 2024, the company has given the bank a debenture including fixed charge over all present freehold and leasehold property; first fixed charge over book and other debts, chattels, goodwill and uncalled capital, both present and future; and first floating charge over all assets and undertaking both present and future dated.

| Unlimited Multilateral Guarantee dated 17 June 2022 given by Harnham Group Limited, Rockborne Limited, Harnham Search and Selection Limited and Harnham Europe Limited.

| Other loans of £1.75m given to Harnham Group Limited are secured by a unlimited multilateral guarantee as a fixed and floating charges over all of the assets of the company.

9. | DEFERRED TAX

£ |

| Balance at 1 December 2024 | (8,390 | ) |

| Provided during year | (19,445 | ) |

| Balance at 30 November 2025 | (27,835 | ) |

ROCKBORNE LIMITED (REGISTERED NUMBER: 13256273)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 NOVEMBER 2025

10. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Jonathan Askew (Senior Statutory Auditor)

| for and on behalf of Hartley Fowler LLP

11. | RELATED PARTY DISCLOSURES

| The administration of the company is performed by the related company Harnham Search and Selection Limited which subsequently recharges for these services through the intercompany loan. The balance is not secured, does not bear interest and has no repayment terms.

12. | ULTIMATE PARENT COMPANY

| The immediate and ultimate parent company is Harnham Group Limited. The registered office is 3rd Floor Melbury House, 51 Wimbledon Hill Road, London, SW19 7QW.