The directors present their annual report and financial statements for the year ended 30 September 2025.

The principal activity of the company continued to be that of farming and land management for a fee. During the current year, there was no farming trade.

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

The directors are responsible for preparing the annual report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law, the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

• select suitable accounting policies and then apply them consistently;

• make judgements and accounting estimates that are reasonable and prudent; and

• state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

For the financial year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The St Victoire Estate Limited is a private company limited by shares incorporated in England and Wales. The registered office is 6th Floor, 9 Appold Street, London, EC2A 2AP.

These financial statements have been prepared in accordance with Section 1A of FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Atruet the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

At the year end, the company is in a net current liability position. Included within other creditors is £102,473 (2024: £102,473) owed to connected companies. The directors have confirmed they will not demand repayment until the company is in a position to repay.

Revenue comprises sales of services provided to customers net of value added tax and other sales taxes. Revenue is recognised when performance obligations are satisfied. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

Intangible assets represent Non-SDA Entitlements. Non-SDA Entitlements are valued at cost less accumulated amortisation. Amortisation is calculated to write off the cost of the Non-SDA Entitlements in equal annual instalments over their estimated useful life of 10 years.

Tangible fixed assets other than freehold land are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:

Stock is stated at the lower of cost and estimated selling price less costs to complete and sell.

The average monthly number of persons (including directors) employed by the company during the year was:

The ordinary shares have attached to them full voting, dividend and capital distribution rights (including on winding up), and do not confer any rights of redemption.

The redeemable shares carry no voting or dividend rights, and on a return of capital shall be entitled only to repayment of their nominal value. The shares may be redeemed at the option of the shareholder at any time after 1 November 2013.

Included in other debtors is an amount of £15,679 (2024: £9,289) relating to amounts due to the company from directors.

Included in other creditors is a loan of £72,473 (2024: £72,473) from Green Light Limited, the ultimate controlling party of the company. This loan is interest free and repayable on demand.

Included in other creditors is a loan of £30,000 (2024: £30,000) due to a company under common control. This loan is interest free and repayable on demand.

The ultimate controlling party is Green Light Limited, a company registered in Seychelles, which owns 100% of the ordinary share capital of The St Victoire Estate Limited.