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REGISTERED NUMBER: 00940171 (England and Wales)

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31ST DECEMBER 2025 |

| FOR |

| COMPTON MANOR ESTATES LIMITED |

COMPTON MANOR ESTATES LIMITED (REGISTERED NUMBER: 00940171)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

COMPTON MANOR ESTATES LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31ST DECEMBER 2025

| DIRECTORS: | M D J Cha

| A J Day

| Y C B Cha

| J M Grant

| Dr A Cha

| Dr E Y Wong

| SECRETARY: | M F A Leung

| REGISTERED OFFICE: | Third Floor

| 20 Old Bailey

| London

| EC4M 7AN

| REGISTERED NUMBER: | 00940171 (England and Wales)

| AUDITORS: | Shaw Gibbs (Audit) Limited

| Chartered Certified Accountants

| Statutory Auditor

| 25 St Thomas Street

| Winchester

| Hampshire

| SO23 9HJ

COMPTON MANOR ESTATES LIMITED (REGISTERED NUMBER: 00940171)

BALANCE SHEET

31ST DECEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 1,476,276 |  | 1,274,109 |  |

Investments | 5 | 152 |  | 152 |  |

1,476,428 |  | 1,274,261 |  |

CURRENT ASSETS

Stocks | 637,972 |  | 591,222 |  |

Debtors | 6 | 2,335,169 |  | 2,374,562 |  |

Cash at bank and in hand | 1,319,424 |  | 1,314,287 |  |

4,292,565 |  | 4,280,071 |  |

CREDITORS

Amounts falling due within one year | 7 | 1,906,969 |  | 1,105,412 |  |

NET CURRENT ASSETS | 2,385,596 |  | 3,174,659 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 3,862,024 |  | 4,448,920 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (17,917 | ) | (667,651 | ) |

PROVISIONS FOR LIABILITIES | (278,442 | ) | (260,631 | ) |

NET ASSETS | 3,565,665 |  | 3,520,638 |  |

CAPITAL AND RESERVES

Called up share capital | 2,100,000 |  | 2,100,000 |  |

Retained earnings | 1,465,665 |  | 1,420,638 |  |

3,565,665 |  | 3,520,638 |  |

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 17th August 2026 and were signed on its behalf by:

A J Day - Director

COMPTON MANOR ESTATES LIMITED (REGISTERED NUMBER: 00940171)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2025

1. | STATUTORY INFORMATION

| Compton Manor Estates 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 as modified by the revaluation of certain assets.

| 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 is recognised in the period to which it relates and is deferred when received in advance for the following accounting year. Arable turnover is recognised once the crop is harvested and sold.

| 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 | - | 30% reducing balance, 10% on cost, 5% on cost, 4% on cost, 2.5% on cost, 10% straight line, 10% - 30% reducing balance, Straight line over 15 years and Straight line over 5 years

| Tangible fixed assets are stated at cost (or deemed cost) less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

| Stocks

| On the arable enterprise amounts spent in preparing land for growing crops to be harvested in the following accounting year - including seeds, fertilisers, sprays, machinery & labour are called tillages. These are treated as stock and valued at cost.

| All other items are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items.

| Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition.

| 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.

COMPTON MANOR ESTATES LIMITED (REGISTERED NUMBER: 00940171)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST DECEMBER 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.

| 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.

| Basic financial assets

| Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

| Basic financial liabilities

| Basic financial liabilities, including creditors and bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 9 (2024 - 9 ) .

COMPTON MANOR ESTATES LIMITED (REGISTERED NUMBER: 00940171)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST DECEMBER 2025

4. | TANGIBLE FIXED ASSETS

| Improvements |  | Fixtures |

| to |  | Plant and |  | and |

| property |  | machinery |  | fittings |  | Totals

£ | £ | £ | £ |

| COST

| At 1st January 2025 | 1,043,376 |  | 2,242,089 |  | 144,129 |  | 3,429,594 |  |

| Additions | 4,873 |  | 518,431 |  | - |  | 523,304 |  |

| Disposals | - |  | (284,977 | ) | - |  | (284,977 | ) |

| At 31st December 2025 | 1,048,249 |  | 2,475,543 |  | 144,129 |  | 3,667,921 |  |

| DEPRECIATION

| At 1st January 2025 | 547,086 |  | 1,482,462 |  | 125,937 |  | 2,155,485 |  |

| Charge for year | 32,311 |  | 208,523 |  | 5,335 |  | 246,169 |  |

| Eliminated on disposal | - |  | (210,009 | ) | - |  | (210,009 | ) |

| At 31st December 2025 | 579,397 |  | 1,480,976 |  | 131,272 |  | 2,191,645 |  |

| NET BOOK VALUE

| At 31st December 2025 | 468,852 |  | 994,567 |  | 12,857 |  | 1,476,276 |  |

| At 31st December 2024 | 496,290 |  | 759,627 |  | 18,192 |  | 1,274,109 |  |

5. | FIXED ASSET INVESTMENTS

| Investments (neither listed nor unlisted) were as follows:

2025 | 2024 |

£ | £ |

| Unlisted trade investments | 152 |  | 152 |  |

6. | DEBTORS

2025 | 2024 |

£ | £ |

| Amounts falling due within one year:

| Trade debtors | 194,181 |  | 162,827 |  |

| Amounts owed by group undertakings | 1,986,234 |  | 693,502 |  |

| Other debtors | 4,837 |  | 443 |  |

| Directors' loan accounts | 870 |  | - |  |

| Tax | 20,000 |  | - |  |

| Prepayments and accrued income | 129,047 |  | 130,785 |  |

2,335,169 |  | 987,557 |  |

| Amounts falling due after more than one year:

| Amounts owed by group undertakings | - |  | 1,387,005 |  |

| Aggregate amounts | 2,335,169 |  | 2,374,562 |  |

COMPTON MANOR ESTATES LIMITED (REGISTERED NUMBER: 00940171)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST DECEMBER 2025

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

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 33,875 |  | 12,375 |  |

| Trade creditors | 63,873 |  | 98,759 |  |

| Amounts owed to group undertakings | 1,125,754 |  | 373,947 |  |

| Tax | - |  | 12,250 |  |

| Social security and other taxes | 19,605 |  | 18,840 |  |

| VAT | 78,560 |  | 71,287 |  |

| Other creditors | 8,665 |  | 13,930 |  |

| Accruals and deferred income | 576,637 |  | 504,024 |  |

1,906,969 |  | 1,105,412 |  |

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

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 17,917 |  | 12,375 |  |

| Amounts owed to group undertakings | - |  | 655,276 |  |

17,917 |  | 667,651 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 51,792 |  | 24,750 |  |

| The hire purchase agreements are secured on the assets to which they relate.

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

| The Report of the Auditors was unqualified.

| Harriet Sergeant FCA (Senior Statutory Auditor)

| for and on behalf of Shaw Gibbs (Audit) Limited

11. | CAPITAL COMMITMENTS

2025 | 2024 |

£ | £ |

| Contracted but not provided for in the

| financial statements | - |  | 116,875 |  |

12. | OTHER FINANCIAL COMMITMENTS

| Total financial commitments, guarantees and contingencies which are not included in the balance sheet amount to £115,000 (2024: £115,000).

COMPTON MANOR ESTATES LIMITED (REGISTERED NUMBER: 00940171)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST DECEMBER 2025

13. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31st December 2025 and 31st December 2024:

2025 | 2024 |

£ | £ |

| Y C B Cha

| Balance outstanding at start of year | - |  | - |  |

| Amounts advanced | 870 |  | - |  |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 870 |  | - |  |

14. | RELATED PARTY DISCLOSURES

| Included in debtors is a balance of £1,986,234 (2024: £2,080,507) owed by Meadowlea Holdings Limited. Included in creditors is a balance of £791,987 (2024: £741,501) owed to Meadowlea Holdings Limited. Due to a restructure last year this company is now the parent company.

| The company paid for expenses on behalf of Shibley Ltd of £68,955 (2024: £36,991). The amount outstanding at the year end was £333,767 owed to Shibley Ltd (2024: £287,722). Due to a restructure last year this company is part of the same group.

15. | ULTIMATE CONTROLLING PARTY

| The company's parent company is Meadowlea Holdings Limited, which is incorporated in the Cayman Islands. The registered office and principal place of business is PO Box 31119, Grand Pavilion, Hibiscus Way, 802 West Bay Road, George Town, Grand Cayman, KY1-1205, Cayman Islands.