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REGISTERED NUMBER: 06228336 (England and Wales)

Audited Financial Statements

for the Period 1 April 2024 to 30 September 2025

for

Cripsey Brook Limited

| Cripsey Brook Limited (Registered number: 06228336) |

Contents of the Financial Statements

for the Period 1 April 2024 to 30 September 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Cripsey Brook Limited |

Company Information

for the Period 1 April 2024 to 30 September 2025

| DIRECTORS: | G P Goddard

| M C Goddard

| REGISTERED OFFICE:

| Lake House

| Market Hill

| Royston

| Hertfordshire

| SG8 9JN

| REGISTERED NUMBER: | 06228336 (England and Wales)

| AUDITORS: | Hardcastle Burton LLP

| Lake House

| Market Hill

| Royston

| Hertfordshire

| SG8 9JN

| Cripsey Brook Limited (Registered number: 06228336) |

Balance Sheet

30 September 2025

| 30.9.25 | 31.3.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 1,137,128 |  | 1,137,234 |  |

CURRENT ASSETS

Stocks | 91,147 |  | 35,979 |  |

Debtors | 5 | 107,663 |  | 81,250 |  |

Cash at bank | 62,687 |  | 50,544 |  |

261,497 |  | 167,773 |  |

CREDITORS

Amounts falling due within one year | 6 | 66,968 |  | 16,587 |  |

NET CURRENT ASSETS | 194,529 |  | 151,186 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,331,657 |  | 1,288,420 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 2,000 |  | 2,000 |  |

Share premium | 2,379,755 |  | 2,379,755 |  |

Retained earnings | (1,050,098 | ) | (1,093,335 | ) |

SHAREHOLDERS' FUNDS | 1,331,657 |  | 1,288,420 |  |

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 26 June 2026 and were signed on its behalf by:

G P Goddard - Director

| Cripsey Brook Limited (Registered number: 06228336) |

Notes to the Financial Statements

for the Period 1 April 2024 to 30 September 2025

1. | STATUTORY INFORMATION

| Cripsey Brook 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.

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 statement are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.

| The financial statements have been prepared on a going concern basis. The balance sheet shows negative retained earnings of £1,050,098 (2024: £1,093,335). However there are net current assets of £194,529 (2024: £151,186) and net assets of £1,331,657 (2024: £1,288,420). The directors have considered at least the 12 months following the date of approving the accounts and believe that the company has sufficient working capital to continue trading for the foreseeable future.

| 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.

| Tangible fixed assets

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

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

| No provision for depreciation is made in respect of freehold property as this comprises of the company's land and the directors consider that the residual value on any sale will not be less than cost.

| Stocks

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

| Cripsey Brook Limited (Registered number: 06228336) |

Notes to the Financial Statements - continued

for the Period 1 April 2024 to 30 September 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' of FRS 102 to all of its financial instruments.

| Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

| Basic financial assets

| Basic financial assets, which include debtors, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

| Basic financial liabilities

| Basic financial liabilities, including creditors and loans that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

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

| Derivative financial instruments

| Derivative financial instruments are initially accounted for and measured at fair value on the date a derivative contract is entered into and subsequently measured at fair value. The gain or loss on re-measurement is taken to the profit or loss account.

| Taxation

| Taxation for the period 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 period 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.

| Cripsey Brook Limited (Registered number: 06228336) |

Notes to the Financial Statements - continued

for the Period 1 April 2024 to 30 September 2025

2. | ACCOUNTING POLICIES - continued

| Recognition of income pooled grain sales

| The company markets its grain through a pooled grain merchant. Under the pooling arrangement, legal title to the grain passes to the merchant upon delivery, and sales proceeds are determined once the merchant has sold the pooled grain on the open market.

| Revenue is recognised when the company obtains the right to consideration, which occurs as the grain merchant sells the grain on the company's behalf. At the reporting date, accrued income is recognised for the proportion of pooled grain that has been sold by the merchant but for which cash has not yet been received.

| Accrued income at the period end is measured at the estimated sales value of the grain sold by the merchant up to the reporting date. The valuation is based on current market prices at the period end, adjusted for any known quality, grade or pool specific factors that would reasonably affect the expected settlement value.

| The final settlement from the grain merchant is typically received on or around 1 August following the period end, once all grain in the pool has been sold and the pool return has been finalised.

| Management has assessed the recoverability of the accrued income at the date the financial statements are approved. Based on historical settlement patterns, the merchant's credit standing, and the status of post period end sales, it is considered more likely than not that the accrued income will be received in full. Accordingly, no provision for non payment has been recognised.

| Comparatives

| The year end has been changed to align with the parent company. The current period figures are for the 18 month period ended 30 September 2025. The comparative figures are for the year ended 31 March 2024.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was NIL (2024 - NIL).

4. | TANGIBLE FIXED ASSETS

| Freehold |  | Plant and |

| property |  | machinery |  | Totals

£ | £ | £ |

| COST

| At 1 April 2024

| and 30 September 2025 | 1,136,880 |  | 354 |  | 1,137,234 |  |

| DEPRECIATION

| Charge for period | - |  | 106 |  | 106 |  |

| At 30 September 2025 | - |  | 106 |  | 106 |  |

| NET BOOK VALUE

| At 30 September 2025 | 1,136,880 |  | 248 |  | 1,137,128 |  |

| At 31 March 2024 | 1,136,880 |  | 354 |  | 1,137,234 |  |

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

| 30.9.25 |  | 31.3.24

£ | £ |

| Trade debtors | - |  | 14,590 |  |

| Amounts owed by group undertakings | 82,924 |  | 62,552 |  |

| VAT | - |  | 4,108 |  |

| Prepayments and accrued income | 24,739 |  | - |  |

107,663 |  | 81,250 |  |

| Cripsey Brook Limited (Registered number: 06228336) |

Notes to the Financial Statements - continued

for the Period 1 April 2024 to 30 September 2025

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

| 30.9.25 |  | 31.3.24

£ | £ |

| Trade creditors | - |  | 1,974 |  |

| Tax | 13,074 |  | 9,297 |  |

| Accruals and deferred income | 53,894 |  | 5,317 |  |

| Accrued expenses | - |  | (1 | ) |

66,968 |  | 16,587 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30.9.25 |  | 31.3.24

| value: | £ | £ |

| 2,000 | Ordinary | £1 | 2,000 |  | 2,000 |  |

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

| The Report of the Auditors was unqualified.

| Denise Lindsell FCA (Senior Statutory Auditor)

| for and on behalf of Hardcastle Burton LLP

9. | ULTIMATE PARENT COMPANY

| The immediate parent company at the balance sheet date was CQK Limited, a company incorporated in England and Wales.

| On 19 December 2024 the ultimate parent company became CQK Holdings Ltd, a company incorporated in England and Wales.

| The largest and smallest group of undertakings for which group accounts have been drawn up is that headed by CQK Holdings Limited and copies are available from the Registrar of Companies (www.companieshouse.gov.uk)

| Mr G P Goddard, shareholder of CQK Holdings Limited, is the ultimate controlling party.