Contents of the Financial Statements

for the Period Ended 31 December 2024

Directors' report period ended 31 December 2024

The directors present their report with the financial statements of the company for the period ended 31 December 2024

Directors

The director shown below has held office during the whole of the period from
1 January 2024 to 31 December 2024

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
29 May 2025

And signed on behalf of the board by:
Name: Brendan Dermot Coakley
Status: Director

Balance sheet

As at 31 December 2024

The notes form part of these financial statements

Balance sheet statements

For the year ending 31 December 2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The directors have chosen not to file a copy of the company's profit and loss account.

The notes form part of these financial statements

Notes to the Financial Statements

for the Period Ended 31 December 2024

• 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Financial Reporting Standard 101

  Other accounting policies

  Accounting policies Basis of preparation - Gillespie Distribution NI Limited (the "company") is a private company limited by shares and incorporated, domiciled and registered in the UK. The registered number of the company is NI027105 and the registered address is 231 City Business Park, Dunmurry, Belfast, BT17 9HY, Northern Ireland. These financial statements were prepared in accordance with Financial Reporting Standard 101 Reduced Disclosure Framework . The presentation currency of these financial statements is Sterling. In preparing these financial statements, the company applies the recognition, measurement and disclosure requirements of UK-adopted international accounting standards - , but makes amendments where necessary in order to comply with Companies Act 2006 and has set out below where advantage of the FRS 101 disclosure exemptions has been taken. The company's ultimate holding undertaking, Dole plc includes the company in its consolidated financial statements. The consolidated financial statements of Dole plc are prepared in accordance with International Financial Reporting Standards. These are available to the public and may be obtained from the company's registered office at Charles McCann Building, Rampart Road, Dundalk, County Louth, Ireland. In these financial statements, the company has applied the exemptions available under FRS 101 in respect of the following disclosures: cash flow statement and related notes, key management personnel compensation, transactions with wholly owed subsidiaries; and the effects of new but not yet effective IFRSs. The accounting policies set out below have, unless otherwise stated, been applied consistently to all periods presented in these financial statements. Management have assessed that there are no estimates or judgements that have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities recognised in the financial statements. Measurement convention The financial statements are prepared on the historical cost basis. Going concern The company's business activities, together with the factors likely to affect its future development, performance and position are set out in the director s report. The director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the annual financial statements. Non-derivative financial instruments Trade and other debtors Trade and other debtors are recognised initially at fair value. Subsequent to initial recognition, they are measured at amortised cost using the effective interest method.

Notes to the Financial Statements

for the Period Ended 31 December 2024

• 2. Employees

  	2024	2023
  Average number of employees during the period	0	0