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REGISTERED NUMBER: NI623037 (Northern Ireland)

SLUGGAN FARMS LIMITED

Unaudited Financial Statements for the Year Ended 31 August 2025

SLUGGAN FARMS LIMITED (REGISTERED NUMBER: NI623037)

Contents of the Financial Statements

FOR THE YEAR ENDED 31 AUGUST 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 3 |

SLUGGAN FARMS LIMITED

Company Information

FOR THE YEAR ENDED 31 AUGUST 2025

| DIRECTOR: | Martina Murphy

| REGISTERED OFFICE: | 91 Sluggan Road

| Pomeroy

| Dungannon

| Co. Tyrone

| BT70 2UP

| REGISTERED NUMBER: | NI623037 (Northern Ireland)

| ACCOUNTANTS: | Cooper Parry Advisory Limited

| 36-38 Northland Row

| Dungannon

| Co. Tyrone

| BT71 6AP

SLUGGAN FARMS LIMITED (REGISTERED NUMBER: NI623037)

Statement of Financial Position

31 AUGUST 2025

2025 | 2024 |

| Notes | £ | £

CURRENT ASSETS

Inventories | 24,160 |  | 72,514 |  |

Receivables: amounts falling due within one year | 5 | 222,735 |  | 272,255 |  |

Cash at bank | 155,275 |  | 33,734 |  |

402,170 |  | 378,503 |  |

PAYABLES

Amounts falling due within one year | 6 | (209,618 | ) | (132,243 | ) |

NET CURRENT ASSETS | 192,552 |  | 246,260 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 192,552 |  | 246,260 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 10 |  | 10 |  |

Retained earnings | 192,542 |  | 246,250 |  |

SHAREHOLDERS' FUNDS | 192,552 |  | 246,260 |  |

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

The members have not required the Company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

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 director and authorised for issue on 4 November 2025 and were signed by:

Martina Murphy - Director

SLUGGAN FARMS LIMITED (REGISTERED NUMBER: NI623037)

Notes to the Financial Statements

FOR THE YEAR ENDED 31 AUGUST 2025

1. | STATUTORY INFORMATION

| Sluggan Farms Limited is a private company, limited by shares , registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements are prepared under the historical cost convention modified when necessary to include the revaluation of certain fixed assets.

| The accounting policies detailed below have been applied consistently throughout the year.

| Revenue

| Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Inventories

| Inventories are valued at the lower of cost and net realisable value. Cost comprises expenditure incurred in the normal course of business in bringing inventories to their present location and condition. Full provision is made for obsolete and slow moving items. Net realisable value comprises actual or estimated selling price (net of trade discounts) less all further costs to completion or to be incurred in marketing and selling.

| Taxation

| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date.

| Cash and cash equivalents

| Cash and cash equivalents includes cash in hand and deposits held at call with banks.

| Cash flow statement

| The company has availed of the exemption in FRS 102 Section 1A from the requirement to prepare a Statement of Cash Flows because it is classified as a small company.

| Share capital

| Ordinary Shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares are shown in equity as a deduction, net of tax, from the proceeds.

| Finance costs

| Finance costs are charged to the Income Statement over the term of the debt.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

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

2025 | 2024 |

| £ | £

| Trade receivables | 115,534 |  | 58,468 |  |

| Amounts owed by group undertakings | 89,946 |  | 207,726 |  |

| Other receivables | 17,255 |  | 6,061 |  |

222,735 |  | 272,255 |  |

SLUGGAN FARMS LIMITED (REGISTERED NUMBER: NI623037)

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 31 AUGUST 2025

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

2025 | 2024 |

| £ | £

| Trade payables | 90,368 |  | 104,477 |  |

| Taxation and social security | 92,098 |  | - |  |

| Other payables | 27,152 |  | 27,766 |  |

209,618 |  | 132,243 |  |

| The amounts owed to the group undertakings are interest free and repayable on demand.

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

value: |  | £ | £

| 10 | Ordinary | 1 | 10 |  | 10 |  |

8. | RELATED PARTY DISCLOSURES

| The company has availed of the exemption under FRS 102 in relation to the disclosure of

| transactions with group companies.