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REGISTERED NUMBER: 11817878 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 December 2025 |

| for |

| Vandecasteele Timber Ltd |

Vandecasteele Timber Ltd (Registered number: 11817878)

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

Vandecasteele Timber Ltd

Company Information

for the Year Ended 31 December 2025

| DIRECTOR: | L U Vandecasteele

| SECRETARY: | MYUKOFFICE

| REGISTERED OFFICE: | Unit 33, Waterside

| Schooner Court

| 44-48 Wharf Road

| London

| N1 7UX

| REGISTERED NUMBER: | 11817878 (England and Wales)

| ACCOUNTANTS: | Try Lunn & Co

| Chartered Accountants

| Roland House

| Princes Dock Street

| HULL HU1 2LD

Vandecasteele Timber Ltd (Registered number: 11817878)

Balance Sheet

31 December 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 57,600 |  | - |  |

CURRENT ASSETS

Debtors | 5 | 1,294,257 |  | 887,800 |  |

Cash at bank and in hand | 684,699 |  | 239,766 |  |

1,978,956 |  | 1,127,566 |  |

CREDITORS

Amounts falling due within one year | 6 | 2,031,325 |  | 1,124,467 |  |

NET CURRENT (LIABILITIES)/ASSETS | (52,369 | ) | 3,099 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 5,231 |  | 3,099 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 100 |  | 100 |  |

Retained earnings | 8 | 5,131 |  | 2,999 |  |

SHAREHOLDERS' FUNDS | 5,231 |  | 3,099 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

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 August 2026 and were signed by:

L U Vandecasteele - Director

Vandecasteele Timber Ltd (Registered number: 11817878)

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Vandecasteele Timber Ltd 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 company is dependent on the continued financial support of the Director. The director has agreed to provide continued financial support for a period of 12 months from the date on which the financial statements were signed.

| On this basis, the director considers it appropriate to prepare the financial statements on a going concern basis.

| Turnover

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

| Turnover from the sale of goods is recognised when goods are delivered and legal title has passed.

| Tangible fixed assets

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

| Plant and machinery etc | - | 20% on cost

| 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.

| Debtors and creditors receivable / payable within one year

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss accounts within administration costs.

3. | EMPLOYEES AND DIRECTORS

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

Vandecasteele Timber Ltd (Registered number: 11817878)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| Additions | 72,000 |  |

| At 31 December 2025 | 72,000 |  |

| DEPRECIATION

| Charge for year | 14,400 |  |

| At 31 December 2025 | 14,400 |  |

| NET BOOK VALUE

| At 31 December 2025 | 57,600 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 1,057,657 |  | 886,842 |  |

| Other debtors | 236,600 |  | 958 |  |

1,294,257 |  | 887,800 |  |

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

2025 | 2024 |

£ | £ |

| Amounts owed to group undertakings | 1,803,438 |  | 953,227 |  |

| Taxation and social security | 215,392 |  | 158,890 |  |

| Other creditors | 12,495 |  | 12,350 |  |

2,031,325 |  | 1,124,467 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

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

8. | RESERVES

| Retained

| earnings

£ |

| At 1 January 2025 | 2,999 |  |

| Profit for the year | 2,132 |  |

| At 31 December 2025 | 5,131 |  |

Vandecasteele Timber Ltd (Registered number: 11817878)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

9. | RELATED PARTY DISCLOSURES

| During the year the company purchased goods amounting to £4,903,338 (2024 - £4,155,374) from Vandecasteele Houtimport, a business that is registered in Belgium which is under the control of a Mr L U Vandecasteele. Also during the year the company raised a management charge of £15,000 (2024 - £15,000) to Vandecasteele Houtimport. At the balance date an amount of £1,803,438 (2024 - £953,227) was owed to Vandecasteele Houtimport. These transactions were at arms length and the balance is interest free and repayable on demand.

| At the balance sheet date Mr S M Vandecasteele a former director of the company is owed £10,045 (2024 - £10,045) from the company.

10. | ULTIMATE CONTROLLING PARTY

| The company's ultimate controlling party is Mr L U Vandecasteele.