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REGISTERED NUMBER: NI038236 (Northern Ireland)

| LOWE SOT Limited |

| Unaudited Financial Statements |

| for the Year Ended 30 April 2025 |

| LOWE SOT Limited (Registered number: NI038236) |

Contents of the Financial Statements

for the Year Ended 30 April 2025

Page |

| Company Information | 1 |

| Report of the Accountants | 2 |

| Balance Sheet | 3 |

| Notes to the Financial Statements | 5 |

| LOWE SOT Limited |

Company Information

for the Year Ended 30 April 2025

| DIRECTOR: | W G Lowe

| SECRETARY: | Mrs J Lowe

| REGISTERED OFFICE: | 44 Maryville Park

| Banbridge

| Co. Down

| BT32 3QZ

| REGISTERED NUMBER: | NI038236 (Northern Ireland)

| ACCOUNTANTS: | S.M. Vint & Company

| Chartered Certified Accountants

| 8 Newry Road

| Banbridge

| Co. Down

| BT32 3HN

| LOWE SOT Limited |

Report of the Accountants to the Director of

LOWE SOT Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 30 April 2025 set out on pages four to nine and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

S.M. Vint & Company

Chartered Certified Accountants

8 Newry Road

Banbridge

Co. Down

BT32 3HN

18 November 2025

| LOWE SOT Limited (Registered number: NI038236) |

Balance Sheet

30 April 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 10,554 |  | 21,295 |  |

CURRENT ASSETS

Stocks | 70,000 |  | 70,000 |  |

Debtors | 5 | 39,886 |  | 36,214 |  |

Cash at bank | 347,856 |  | 310,200 |  |

457,742 |  | 416,414 |  |

CREDITORS

Amounts falling due within one year | 6 | 358,348 |  | 281,478 |  |

NET CURRENT ASSETS | 99,394 |  | 134,936 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 109,948 |  | 156,231 |  |

PROVISIONS FOR LIABILITIES | 2,005 |  | 4,046 |  |

NET ASSETS | 107,943 |  | 152,185 |  |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Retained earnings | 107,941 |  | 152,183 |  |

SHAREHOLDERS' FUNDS | 107,943 |  | 152,185 |  |

| LOWE SOT Limited (Registered number: NI038236) |

Balance Sheet - continued

30 April 2025

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 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.

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 18 November 2025 and were signed by:

W G Lowe - Director

| LOWE SOT Limited (Registered number: NI038236) |

Notes to the Financial Statements

for the Year Ended 30 April 2025

1. | STATUTORY INFORMATION

| LOWE SOT 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. | 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.

| 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 cost

| Stocks

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

| Taxation

| Taxation for the year 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 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.

| LOWE SOT Limited (Registered number: NI038236) |

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

3. | EMPLOYEES AND DIRECTORS

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

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

£ |

| COST

| At 1 May 2024

| and 30 April 2025 | 90,896 |  |

| DEPRECIATION

| At 1 May 2024 | 69,601 |  |

| Charge for year | 10,741 |  |

| At 30 April 2025 | 80,342 |  |

| NET BOOK VALUE

| At 30 April 2025 | 10,554 |  |

| At 30 April 2024 | 21,295 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 38,386 |  | 34,501 |  |

| Other debtors | 1,500 |  | 1,713 |  |

39,886 |  | 36,214 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 27,388 |  | 15,035 |  |

| Taxation and social security | 16,023 |  | 18,221 |  |

| Other creditors | 314,937 |  | 248,222 |  |

358,348 |  | 281,478 |  |