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REGISTERED NUMBER: 15892880 (England and Wales)

Unaudited Financial Statements

for the Period 12 August 2024 to 31 August 2025

for

Rosemaund Farm Distillery Limited

Rosemaund Farm Distillery Limited (Registered number: 15892880)

Contents of the Financial Statements

for the Period 12 August 2024 to 31 August 2025

Page |

Company Information | 1 |

Abridged Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Rosemaund Farm Distillery Limited

Company Information

for the Period 12 August 2024 to 31 August 2025

| DIRECTORS: | J M Dashwood Chase

| Mrs L Chase

| H W Chase

| SECRETARY: | J M Dashwood Chase

| REGISTERED OFFICE: | Rosemaund Distillery

| Preston Wynne

| Herefordshire

| HR1 3PG

| REGISTERED NUMBER: | 15892880 (England and Wales)

| ACCOUNTANTS: | Brockhurst Davies Limited

| 11 The Office Village

| North Road

| Loughborough

| Leicestershire

| LE11 1QJ

Rosemaund Farm Distillery Limited (Registered number: 15892880)

Abridged Balance Sheet

31 August 2025

| Notes | £ | £

| FIXED ASSETS

| Intangible assets | 4 | 2 |  |

| Tangible assets | 5 | 735,929 |  |

735,931 |  |

| CURRENT ASSETS

| Stocks | 170,089 |  |  |

| Debtors | 67,563 |  |  |

| Cash at bank | 178,386 |  |  |

416,038 |  |

| CREDITORS

| Amounts falling due within one year | 708,606 |  |

| NET CURRENT LIABILITIES | (292,568 | ) |

| TOTAL ASSETS LESS CURRENT LIABILITIES | 443,363 |  |

| CREDITORS

| Amounts falling due after more than one year | 800,763 |  |

| NET LIABILITIES | (357,400 | ) |

| CAPITAL AND RESERVES

| Called up share capital | 100 |  |

| Retained earnings | (357,500 | ) |

(357,400 | ) |

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.

Rosemaund Farm Distillery Limited (Registered number: 15892880)

Abridged Balance Sheet - continued

31 August 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the period ended 31 August 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 31 July 2026 and were signed on its behalf by:

J M Dashwood Chase - Director

Rosemaund Farm Distillery Limited (Registered number: 15892880)

Notes to the Financial Statements

for the Period 12 August 2024 to 31 August 2025

1. | STATUTORY INFORMATION

| Rosemaund Farm Distillery 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.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2025, is being amortised evenly over its 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.

| Patents and licences are being amortised evenly over their estimated useful life of ten 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 | - | 20% 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 period 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 period 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.

| 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.

Rosemaund Farm Distillery Limited (Registered number: 15892880)

Notes to the Financial Statements - continued

for the Period 12 August 2024 to 31 August 2025

2. | ACCOUNTING POLICIES - continued

| Going concern

| The balance sheet of the financial statements shows the company's financial position at the year end. The directors have confirmed that they will continue to provide financial support to the company for the next twelve months from the date the financial statements are approved and for the foreseeable future.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 1 .

4. | INTANGIBLE FIXED ASSETS

Totals |

| £

| COST

| Additions | 2 |  |

| At 31 August 2025 | 2 |  |

| NET BOOK VALUE

| At 31 August 2025 | 2 |  |

5. | TANGIBLE FIXED ASSETS

Totals |

| £

| COST

| Additions | 956,391 |  |

| Disposals | (36,479 | ) |

| At 31 August 2025 | 919,912 |  |

| DEPRECIATION

| Charge for period | 183,983 |  |

| At 31 August 2025 | 183,983 |  |

| NET BOOK VALUE

| At 31 August 2025 | 735,929 |  |