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REGISTERED NUMBER: 15630192 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 MARCH 2026 |

| FOR |

| FRESH WHARF MANCHESTER LIMITED |

FRESH WHARF MANCHESTER LIMITED (REGISTERED NUMBER: 15630192) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| FRESH WHARF MANCHESTER LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2026

| DIRECTORS: | Mr R G Hewett

| Mr J J Hewett

| Ms F P S Jokic

| Mr A M Leahy

| Ms E Hewett

| Ms K M Hewett

| Ms H Nash

| Mr S R Hewett

| SECRETARY: | Ms F P S Jokic

| REGISTERED OFFICE: | 92 Station Lane

| Hornchurch

| RM12 6LX

| BUSINESS ADDRESS: | 60 Cannon Street

| London

| EC4N 6NP

| REGISTERED NUMBER: | 15630192 (England and Wales)

| ACCOUNTANTS: | S.D. Garner + Co Limited

| Chartered Certified Accountants

| 92 Station Lane

| Hornchurch

| Essex

| RM12 6LX

| SOLICITORS: | Wedlake Bell

| 71 Queen Victoria Street

| London

| EC4V 4AY

FRESH WHARF MANCHESTER LIMITED (REGISTERED NUMBER: 15630192) |

BALANCE SHEET

31 MARCH 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investment property | 4 | 4,892,184 |  | 4,893,289 |  |

4,892,184 |  | 4,893,289 |  |

CURRENT ASSETS

Debtors | 5 | 50,434 |  | 53,414 |  |

Cash at bank | 47,449 |  | 105,380 |  |

97,883 |  | 158,794 |  |

CREDITORS

Amounts falling due within one year | 6 | 4,960,134 |  | 5,040,417 |  |

NET CURRENT LIABILITIES | (4,862,251 | ) | (4,881,623 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 29,933 |  | 11,666 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 1 |  | 1 |  |

Retained earnings | 8 | 29,932 |  | 11,665 |  |

SHAREHOLDERS' FUNDS | 29,933 |  | 11,666 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 11 August 2026 and were signed on its behalf by:

Ms H Nash - Director

FRESH WHARF MANCHESTER LIMITED (REGISTERED NUMBER: 15630192) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1. | STATUTORY INFORMATION

| Fresh Wharf Manchester 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.

| Preparation of consolidated financial statements

| The parent company is Fresh Wharf Holdings Ltd, a company registered in the UK at 92 Station Lane, Hornchurch, Essex. RM12 6LX.

| 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.

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Financial instruments

| The Company has chosen to adopt Sections 11 and 12 of FRS 102 in respect of financial instruments.

| (i) Financial assets

| Basic financial assets, including trade and other receivables, and cash and bank balances, are initially recognised at transaction price.

| Trade receivables are assets due for services that have been acquired in the ordinary course of business from suppliers. Accounts receivables are classified as current assets if receipt is expected within one year or less. If not, they are presented as non-current assets. Trade receivables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

| (ii) Financial liabilities

| Basic financial liabilities, including trade and other payables, are initially recognised at transaction price.

| Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts 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 payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

| Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

FRESH WHARF MANCHESTER LIMITED (REGISTERED NUMBER: 15630192) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

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.

3. | EMPLOYEES AND DIRECTORS

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

4. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 April 2025 | 4,893,289 |  |

| Disposals | (1,105 | ) |

| At 31 March 2026 | 4,892,184 |  |

| NET BOOK VALUE

| At 31 March 2026 | 4,892,184 |  |

| At 31 March 2025 | 4,893,289 |  |

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

2026 | 2025 |

£ | £ |

| Trade debtors | 50,433 |  | 53,413 |  |

| Amounts owed by group undertakings | 1 |  | 1 |  |

50,434 |  | 53,414 |  |

FRESH WHARF MANCHESTER LIMITED (REGISTERED NUMBER: 15630192) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

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

2026 | 2025 |

£ | £ |

| Trade creditors | - |  | 1,745 |  |

| Amounts owed to group undertakings | 4,872,184 |  | 4,951,868 |  |

| Corporation tax | 5,566 |  | 3,915 |  |

| VAT | 14,308 |  | 14,750 |  |

| Rents & other in advance | 68,076 |  | 68,139 |  |

4,960,134 |  | 5,040,417 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2026 | 2025 |

| value: | £ | £ |

| 1 | Ordinary | 1 | 1 |  | 1 |  |

8. | RESERVES

| Retained

| earnings

£ |

| At 1 April 2025 | 11,665 |  |

| Profit for the year | 18,267 |  |

| At 31 March 2026 | 29,932 |  |

9. | CONTINGENT LIABILITIES

| At the year end, there were no contingent liabilities or guarantees, other than those arising in the normal course of the Company's activities, and on these, no material losses are anticipated.

10. | CAPITAL COMMITMENTS

| At the year end, the company had not entered into any capital commitments.

11. | OTHER FINANCIAL COMMITMENTS

| At the year end, the company had no other financial commitments other than those incurred in the normal operation of its business.

12. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is Fresh Wharf Holdings Limited.

13. | OPERATING LEASES

| The investment property is held for use in operating leases.