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REGISTERED NUMBER: 10063231 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 MARCH 2026 |

| FOR |

| HARBOUR LIGHTS CUMBRIA LTD |

HARBOUR LIGHTS CUMBRIA LTD (REGISTERED NUMBER: 10063231) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page |

| Company Information | 1 |

| Abridged Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| HARBOUR LIGHTS CUMBRIA LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2026

| DIRECTOR: | Mr J S Attwood

| REGISTERED OFFICE: | The Gin Mill

| Steel Green

| Millom

| Cumbria

| LA18 4LG

| REGISTERED NUMBER: | 10063231 (England and Wales)

| BANKERS: | Handelsbanken

| First Floor East

| Bridge Mills

| Stramongate

| Kendal

| LA9 4BD

HARBOUR LIGHTS CUMBRIA LTD (REGISTERED NUMBER: 10063231) |

ABRIDGED BALANCE SHEET

31 MARCH 2026

| 31.3.26 | 31.3.25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 1,563,211 |  | 1,257,238 |  |

CURRENT ASSETS

Stocks | - |  | 37,200 |  |

Debtors | 52,345 |  | 72,436 |  |

Cash at bank and in hand | 112,959 |  | 90,279 |  |

165,304 |  | 199,915 |  |

CREDITORS

Amounts falling due within one year | 230,240 |  | 247,697 |  |

NET CURRENT LIABILITIES | (64,936 | ) | (47,782 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,498,275 |  | 1,209,456 |  |

CREDITORS

Amounts falling due after more than one year | 1,151,970 |  | 839,970 |  |

NET ASSETS | 346,305 |  | 369,486 |  |

CAPITAL AND RESERVES

Called up share capital | 6 | 102 |  | 102 |  |

Retained earnings | 346,203 |  | 369,384 |  |

SHAREHOLDERS' FUNDS | 346,305 |  | 369,486 |  |

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 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.

HARBOUR LIGHTS CUMBRIA LTD (REGISTERED NUMBER: 10063231) |

ABRIDGED BALANCE SHEET - continued

31 MARCH 2026

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

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2026 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 June 2026 and were signed by:

Mr J S Attwood - Director

HARBOUR LIGHTS CUMBRIA LTD (REGISTERED NUMBER: 10063231) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1. | STATUTORY INFORMATION

| Harbour Lights Cumbria 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.

| 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.

| The financial statements have been prepared on the going concern basis.

| Turnover

| Turnover represents net invoiced sales of goods and services, excluding VAT.

| Tangible fixed assets

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

| Improvements to property | - | 2% on cost

| Plant and machinery | - | 15% on cost and 10% on cost

| Computer equipment | - | 25% on cost

| Stocks

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

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 6 (2025 - 5 ) .

HARBOUR LIGHTS CUMBRIA LTD (REGISTERED NUMBER: 10063231) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

4. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 April 2025 | 1,434,547 |  |

| Additions | 457,283 |  |

| Disposals | (96,215 | ) |

| At 31 March 2026 | 1,795,615 |  |

| DEPRECIATION

| At 1 April 2025 | 177,309 |  |

| Charge for year | 89,601 |  |

| Eliminated on disposal | (34,506 | ) |

| At 31 March 2026 | 232,404 |  |

| NET BOOK VALUE

| At 31 March 2026 | 1,563,211 |  |

| At 31 March 2025 | 1,257,238 |  |

| The net book value of tangible fixed assets includes £435,724 (2025: £295,109) in respect of assets held under hire purchase agreements. The amount of depreciation in respect of such assets amounted to £51,542 (2024: £33,869) for the financial year.

5. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.3.26 |  | 31.3.25

£ | £ |

| Hire purchase contracts | 414,148 |  | 281,734 |  |

| Other loans | 860,000 |  | 633,000 |  |

1,274,148 |  | 914,734 |  |

| Handlesbanken Plc holds two debentures over the company, one fixed charge over the land on the west side of the Gin Mill, Millom, and one fixed and floating over the company buildings, fixtures and fixed plant and machinery on the property.

6. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.3.26 |  | 31.3.25

| value: | £ | £ |

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

| 1 | A Dividend | £1 | 1 |  | 1 |  |

| 1 | B Dividend | £1 | 1 |  | 1 |  |

102 |  | 102 |  |

HARBOUR LIGHTS CUMBRIA LTD (REGISTERED NUMBER: 10063231) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

7. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

| 31.3.26 |  | 31.3.25

£ | £ |

| Mr J S Attwood

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

| Amounts advanced | 12,704 |  | - |  |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 12,704 |  | - |  |

| The loan is interest free, unsecured and repayable on demand.

8. | ULTIMATE CONTROLLING PARTY

| The controlling party is Mr J S Attwood.