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REGISTERED NUMBER: 08834948 (England and Wales)

Amazone Developments Ltd

Financial Statements For The Year Ended 31 December 2025

| Amazone Developments Ltd (Registered number: 08834948) |

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 |

| Amazone Developments Ltd |

Company Information

For The Year Ended 31 December 2025

| DIRECTORS: | M L Smith

| C F K Gall

| REGISTERED OFFICE: | Orchard Farm

| Hurst Lane

| Auckley

| DONCASTER

| South Yorkshire

| DN9 3NW

| REGISTERED NUMBER: | 08834948 (England and Wales)

| AUDITORS: | Kingswood Allotts Limited, Statutory Auditor

| Chartered Accountants

| Sidings Court

| Lakeside

| Doncaster

| DN4 5NU

| BANKERS: | National Westminster Bank plc

| 23-25 Market Place

| Bawtry

| Doncaster

| DN10 6JL

| Amazone Developments Ltd (Registered number: 08834948) |

Balance Sheet

31 December 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investment property | 4 | 4,000,000 |  | 4,000,000 |  |

CURRENT ASSETS

Debtors | 5 | 17,849 |  | 17,849 |  |

Cash at bank | 3,192 |  | 42,784 |  |

21,041 |  | 60,633 |  |

CREDITORS

Amounts falling due within one year | 6 | 251,197 |  | 261,799 |  |

NET CURRENT LIABILITIES | (230,156 | ) | (201,166 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 3,769,844 |  | 3,798,834 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (3,210,110 | ) | (3,397,026 | ) |

PROVISIONS FOR LIABILITIES | 9 | (101,285 | ) | (94,339 | ) |

NET ASSETS | 458,449 |  | 307,469 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 20,000 |  | 20,000 |  |

Retained earnings | 438,449 |  | 287,469 |  |

SHAREHOLDERS' FUNDS | 458,449 |  | 307,469 |  |

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 1 July 2026 and were signed on its behalf by:

M L Smith - Director

| Amazone Developments Ltd (Registered number: 08834948) |

Notes to the Financial Statements

For The Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Amazone Developments 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

| The financial statements have been prepared under the historical cost convention and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland and the Companies Act 2006.

| The preparation of financial statements in compliance with Section 1A of FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the company's accounting policies.

| The presentational and functional currency of these financial statements is GBP. Values are rounded to the nearest pound.

| The following principal accounting policies have been applied:

| Going concern

| Amazone Developments Ltd owns the showroom/office property at Orchard Farm, which is operated from by Amazone Ltd. The purchase of the land and build of the property was funded through an intercompany loan between Amazone Ltd and Amazone Developments Ltd. The term of the loan agreement runs to March 2037. The Directors of Amazone Ltd have confirmed the loan will not be recalled for a period at least 12 months from approval of these financial statements, though in any event, the carrying value of the land and property is sufficient to exceed the balance of the intercompany loan.

| The company had no external finance at the year end, but had a £3,424,525 (2024 £3,604,067) balance due to Amazone Ltd.

| The directors have prepared financial projections for the period of twelve months from the date of issue of these financial statements. Contingency plans for various scenarios have been considered.

| The directors have concluded there is a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future and meet liabilities as they fall due. Thus they continue to adopt the going concern basis in preparing the financial statements.

| Critical accounting judgements and key sources of estimation uncertainty

| The directors assess at the end of each reporting period the fair value of the building owned by the company including objective evidence of impairment. Potential indicators of impairment could include market decline of the tenant company (in the agricultural sector), or property valuation trends in the local area. If objective evidence of impairment is found, an impairment loss is recognised in the statement of income and retained earnings. The directors conclude there were no indicators of impairment as at 31 December 2025.

| Turnover

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

| Rental income is recognised in the statement of income and retained earnings in the period to which it relates.

| 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.

| Amazone Developments Ltd (Registered number: 08834948) |

Notes to the Financial Statements - continued

For The Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like other accounts receivable and payable and loans to related parties.

| Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration, expected to be paid or received. However if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate or in case of an out-right short-term loan not at market rate, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.

| Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the statement of income and retained earnings.

| 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 (2024 - NIL).

4. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 January 2025

| and 31 December 2025 | 4,000,000 |  |

| NET BOOK VALUE

| At 31 December 2025 | 4,000,000 |  |

| At 31 December 2024 | 4,000,000 |  |

| Investment Property, apart from as noted was valued on a fair value basis at 10/06/2025 by Stevens Property. The directors are satisfied that the valuation is accurate at 31 December 2025.

| Fair value at 31 December 2025 is represented by:

£ |

| Valuation in 2025 | (501,926 | ) |

| Cost | 4,501,926 |  |

4,000,000 |  |

| Amazone Developments Ltd (Registered number: 08834948) |

Notes to the Financial Statements - continued

For The Year Ended 31 December 2025

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

2025 | 2024 |

£ | £ |

| Other debtors | 17,849 |  | 17,849 |  |

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

2025 | 2024 |

£ | £ |

| Other loans | 214,416 |  | 207,041 |  |

| Taxation | 22,881 |  | 40,998 |  |

| Social security and other taxes | 11,000 |  | 11,000 |  |

| Accruals and deferred income | 2,900 |  | 2,760 |  |

251,197 |  | 261,799 |  |

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

2025 | 2024 |

£ | £ |

| Other loans - 1-2 years | 252,545 |  | 214,416 |  |

| Other loans - 2-5 years | 905,445 |  | 815,418 |  |

| Other loans more than 5 years payable by installments | 2,052,120 |  | 2,367,192 |  |

3,210,110 |  | 3,397,026 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Other loans more than 5 years payable by installments | 2,052,120 |  | 2,367,192 |  |

8. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Other loans | 3,424,526 |  | 3,604,067 |  |

| The loan is secured on the investment property. Interest is charged at an interest rate of 3.5% per annum.

9. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax

| Accelerated capital allowances | 101,285 |  | 94,339 |  |

| Deferred |

| tax |

£ |

| Balance at 1 January 2025 | 94,339 |  |

| Provided during year | 6,946 |  |

| Balance at 31 December 2025 | 101,285 |  |

| Deferred taxation has been provided at 25%.

| Amazone Developments Ltd (Registered number: 08834948) |

Notes to the Financial Statements - continued

For The Year Ended 31 December 2025

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 20,000 | Ordinary | £1 | 20,000 |  | 20,000 |  |

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

| The Report of the Auditors was unqualified.

| Mark Garrison BCom FCA DChA (Senior Statutory Auditor)

| for and on behalf of Kingswood Allotts Limited, Statutory Auditor

12. | PARENT UNDERTAKING

| The smallest group for which consolidated financial statements are drawn up is headed by CJ Invest GmbH whose registered office is Am Amazonenwerk 9-13, D-49205 Hasbergen.