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REGISTERED NUMBER: 09925278 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 December 2025 |

| for |

| Rayard Showjumping Ltd |

| Rayard Showjumping Ltd (Registered number: 09925278) |

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| Rayard Showjumping Ltd |

Company Information

for the Year Ended 31 December 2025

| DIRECTORS: | P R Austin

| G E Hill

| REGISTERED OFFICE: | Oakley House

| Tetbury Road

| Cirencester

| Gloucestershire

| GL7 1US

| REGISTERED NUMBER: | 09925278 (England and Wales)

| Rayard Showjumping Ltd (Registered number: 09925278) |

Statement of Financial Position

31 December 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 56,800 |  | 34,098 |  |

CURRENT ASSETS

Stocks | 30,971 |  | 26,368 |  |

Debtors | 5 | 5,747 |  | 8,325 |  |

Cash at bank | 991 |  | 78,254 |  |

37,709 |  | 112,947 |  |

CREDITORS

Amounts falling due within one year | 6 | 222,169 |  | 211,885 |  |

NET CURRENT LIABILITIES | (184,460 | ) | (98,938 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (127,660 | ) | (64,840 | ) |

CREDITORS

Amounts falling due after more than one year | 7 | - |  | 4,784 |  |

NET LIABILITIES | (127,660 | ) | (69,624 | ) |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | (127,760 | ) | (69,724 | ) |

(127,660 | ) | (69,624 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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.

| Rayard Showjumping Ltd (Registered number: 09925278) |

Statement of Financial Position - continued

31 December 2025

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 July 2026 and were signed on its behalf by:

P R Austin - Director

G E Hill - Director

| Rayard Showjumping Ltd (Registered number: 09925278) |

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Rayard Showjumping 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.

| Going concern

| The accounts have been prepared on a going concern basis as the Directors will continue to provide ongoing financial support to enable it to do so.

| 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 | - | 20% on straight line basis

| Fixtures and fittings | - | 15% on reducing balance

| Computer equipment | - | 25% on straight line basis

| Impairment of fixed assets

| A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

| For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

| For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

| Stocks

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

| Rayard Showjumping Ltd (Registered number: 09925278) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

| Rayard Showjumping Ltd (Registered number: 09925278) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Computer |

| machinery |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 January 2025 | 2,500 |  | 59,866 |  | 1,236 |  | 63,602 |  |

| Additions | 368 |  | 34,430 |  | - |  | 34,798 |  |

| Disposals | - |  | (4,031 | ) | (1,236 | ) | (5,267 | ) |

| At 31 December 2025 | 2,868 |  | 90,265 |  | - |  | 93,133 |  |

| DEPRECIATION

| At 1 January 2025 | 500 |  | 27,981 |  | 1,023 |  | 29,504 |  |

| Charge for year | 574 |  | 9,706 |  | - |  | 10,280 |  |

| Eliminated on disposal | - |  | (2,428 | ) | (1,023 | ) | (3,451 | ) |

| At 31 December 2025 | 1,074 |  | 35,259 |  | - |  | 36,333 |  |

| NET BOOK VALUE

| At 31 December 2025 | 1,794 |  | 55,006 |  | - |  | 56,800 |  |

| At 31 December 2024 | 2,000 |  | 31,885 |  | 213 |  | 34,098 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | - |  | 8,325 |  |

| Other debtors | 3,309 |  | - |  |

| VAT | 291 |  | - |  |

| Prepayments and accrued income | 2,147 |  | - |  |

5,747 |  | 8,325 |  |

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

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 4,036 |  | 4,819 |  |

| Trade creditors | 19,716 |  | 250 |  |

| Amounts owed to group undertakings | 20,000 |  | 20,000 |  |

| VAT | - |  | 1,264 |  |

| Directors' current accounts | 177,222 |  | 184,652 |  |

| Accruals and deferred income | 1,195 |  | 900 |  |

222,169 |  | 211,885 |  |

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

2025 | 2024 |

£ | £ |

| Hire purchase contracts | - |  | 4,784 |  |

| Rayard Showjumping Ltd (Registered number: 09925278) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

8. | RELATED PARTY DISCLOSURES

| The company received a loan of £20,000 from Rayard Engineering Limited, a company connected by virtue of the mutual Directorship & ownership of Mr P R Austin. The loan is interest free and repayable by 19th January 2027.