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REGISTERED NUMBER: 06124749 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026

FOR

BARKOS LIMITED

| BARKOS LIMITED (REGISTERED NUMBER: 06124749) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

Page |

| Company information | 1 |

| Balance sheet | 2 |

| Notes to the financial statements | 3 |

| BARKOS LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 28 FEBRUARY 2026

| Directors: | Mr M Poggi

| Ms S Lappi

| Secretary: | Vistra Cosec Limited

| Registered office: | Suite 1, Ground floor

| 50 Broadway

| London

| SW1H 0BL

| Registered number: | 06124749 (England and Wales)

| BARKOS LIMITED (REGISTERED NUMBER: 06124749) |

BALANCE SHEET

28 FEBRUARY 2026

2026 | 2025 |

| Notes | € | €

FIXED ASSETS

Investment property | 4 | 1,200,000 |  | 800,000 |  |

CURRENT ASSETS

Debtors | 5 | - |  | 2,315 |  |

Cash at bank | 5,378 |  | 800 |  |

5,378 |  | 3,115 |  |

CREDITORS

Amounts falling due within one year | 6 | (1,900,706 | ) | (1,843,305 | ) |

NET CURRENT LIABILITIES | (1,895,328 | ) | (1,840,190 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (695,328 | ) | (1,040,190 | ) |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Retained earnings | (695,329 | ) | (1,040,191 | ) |

(695,328 | ) | (1,040,190 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 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 6 August 2026 and were signed on its behalf by:

Mr M Poggi - Director

| BARKOS LIMITED (REGISTERED NUMBER: 06124749) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

1. | STATUTORY INFORMATION

| Barkos 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 Company’s functional and presentational currency is Euros and the financial statements have been rounded to the nearest Euros (€).

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 as modified by the revaluation of certain assets.

| 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.

| Investment property

| Investment properties, which are properties held to earn rentals and / or for capital appreciation, are initially recognised at cost and subsequently measured at fair value.

| Financial instruments

| Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Classification of financial liabilities

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into.

| Basic financial liabilities

| Basic financial liabilities, including creditors, and loans from fellow group companies are initially recognised at transaction price.

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are initially recognised at transaction price.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into Euros at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into Euros at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| Going concern

| The directors intend to dissolve the Company in the near future and therefore do not consider it appropriate to adopt the going concern basis of accounting in the preparation of the financial statement for the year ended 28 February 2026.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2025 - NIL).

| BARKOS LIMITED (REGISTERED NUMBER: 06124749) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 28 FEBRUARY 2026

4. | INVESTMENT PROPERTY

Total |

| €

| Fair value

| At 1 March 2025 | 800,000 |  |

| Revaluations | 400,000 |  |

| At 28 February 2026 | 1,200,000 |  |

| Net book value

| At 28 February 2026 | 1,200,000 |  |

| At 28 February 2025 | 800,000 |  |

| The investment property was valued at 28 February 2026 by the directors on the Sales Comparison Method, using the trend and market value of the Italian real estate market in Western areas of Italy as assessed by official statistical institution.

| Fair value at 28 February 2026 is represented by:

| €

| Valuation in 2019 | 68,421 |  |

| Valuation in 2023 | (430,000 | ) |

| Valuation in 2026 | 400,000 |  |

| Cost | 1,161,579 |  |

1,200,000 |  |

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

2026 | 2025 |

| € | €

| Other debtors | - |  | 2,315 |  |

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

2026 | 2025 |

| € | €

| Trade creditors | - |  | 2,638 |  |

| Amounts owed to group undertakings | 1,888,903 |  | 1,829,275 |  |

| Other creditors | 11,803 |  | 11,392 |  |

1,900,706 |  | 1,843,305 |  |

7. | ULTIMATE CONTROLLING PARTY

| Ditta Fratelli Poggi SRL, a company incorporated in Italy, is the company's immediate parent company.

| The directors consider the company's ultimate parent and controlling party to be Ditta Fratelli Poggi SRL a company also incorporated in Italy.