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REGISTERED NUMBER: NC000273 (Northern Ireland)

SLUSHEE EXPORT LLP

Members' Report and

Unaudited Financial Statements for the Year Ended 30 June 2025

SLUSHEE EXPORT LLP (REGISTERED NUMBER: NC000273)

Contents of the Financial Statements

FOR THE YEAR ENDED 30 JUNE 2025

Page |

| General Information | 1 |

| Members' Report | 2 |

| Statement of Financial Position | 3 |

| Notes to the Financial Statements | 4 |

SLUSHEE EXPORT LLP

General Information

FOR THE YEAR ENDED 30 JUNE 2025

| DESIGNATED MEMBERS: | Fulton Grant

| Michael Daniels

| Gerard Sally

| Maria Sally

| REGISTERED OFFICE: | Unit 43

| Dungannon Enterprise Centre

| 2 Coalisland Road

| Dungannon

| Co. Tyrone

| BT71 6JT

| REGISTERED NUMBER: | NC000273 (Northern Ireland)

| ACCOUNTANTS: | Cooper Parry Advisory Limited

| 36-38 Northland Row

| Dungannon

| Co. Tyrone

| BT71 6AP

SLUSHEE EXPORT LLP (REGISTERED NUMBER: NC000273)

Members' Report

FOR THE YEAR ENDED 30 JUNE 2025

The members present their report with the financial statements of the LLP for the year ended 30 June 2025.

DESIGNATED MEMBERS

The designated members during the year under review were:

Fulton Grant

Michael Daniels

Gerard Sally

Maria Sally

RESULTS FOR THE YEAR AND ALLOCATION TO MEMBERS

The profit for the year before members' remuneration and profit shares was £27,966 (2024 - £34,432 profit).

MEMBERS' INTERESTS

Members are permitted to make drawings in anticipation of profits which will be allocated to them. The members can decide on how much undistributed income will be retained within the LLP as capital.

SPECIAL PROVISIONS RELATING TO SMALL LIMITED LIABILITY PARTNERSHIPS

The above report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006 as modified by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, as amended relating to small LLP's.

ON BEHALF OF THE MEMBERS:

Gerard Sally - Designated member

27 October 2025

SLUSHEE EXPORT LLP (REGISTERED NUMBER: NC000273)

Statement of Financial Position

30 JUNE 2025

2025 | 2024 |

| Notes | £ | £

CURRENT ASSETS

Inventories | 5 | 24,413 |  | 22,027 |  |

Debtors | 6 | 122,770 |  | 117,261 |  |

Cash at bank | 76,830 |  | 18,415 |  |

224,013 |  | 157,703 |  |

CREDITORS

Amounts falling due within one year | 7 | (130,300 | ) | (68,745 | ) |

NET CURRENT ASSETS | 93,713 |  | 88,958 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 93,713 |  | 88,958 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (2,746 | ) | (13,391 | ) |

NET ASSETS ATTRIBUTABLE TO MEMBERS | 90,967 |  | 75,567 |  |

LOANS AND OTHER DEBTS DUE TO MEMBERS | 9 | 90,967 |  | 75,567 |  |

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members | 9 | 90,967 |  | 75,567 |  |

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 30 June 2025.

The members acknowledge their responsibilities for:

(a) | ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 27 October 2025 and were signed by:

Gerard Sally - Designated member

SLUSHEE EXPORT LLP (REGISTERED NUMBER: NC000273)

Notes to the Financial Statements

FOR THE YEAR ENDED 30 JUNE 2025

1. | STATUTORY INFORMATION

| Slushee Export LLP is registered in Northern Ireland. The LLP's registered number and registered office address can be found on the General Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | STATEMENT OF COMPLIANCE

| The financial statements of the LLP have been prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland", applying Section 1A of the Standard, issued by the Financial Reporting Council and in accordance with the Companies Act 2006 as applied to limited liability partnerships by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets. The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the LLP's financial statements.

| 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

| Stocks are valued at the lower of cost and net realisable value. Cost comprises expenditure incurred in the normal course of business in bringing stocks 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.

| 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.

| Cash flow statement

| The LLP has availed of the exemption in FRS 102 from the requirement to produce a cash flow statement because it is classed as a small LLP.

| Members' remuneration

| Members' remuneration is treated as a charge against profits. It includes profits that are automatically divided between members by virtue of the members' agreement. A member's share in the profit and loss for the year is accounted for as an allocation of profits.

4. | EMPLOYEE INFORMATION

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

5. | INVENTORIES

2025 | 2024 |

| £ | £

| Inventories | 24,413 |  | 22,027 |  |

SLUSHEE EXPORT LLP (REGISTERED NUMBER: NC000273)

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 30 JUNE 2025

6. | RECEIVABLES LESS THAN ONE YEAR

2025 | 2024 |

| £ | £

| Trade receivables | 122,770 |  | 117,261 |  |

7. | PAYABLES LESS THAN ONE YEAR

2025 | 2024 |

| £ | £

| Loans | 10,221 |  | 10,649 |  |

| Trade payables | 95,039 |  | 46,658 |  |

| VAT | 23,070 |  | 9,468 |  |

| Accruals and deferred income | 1,970 |  | 1,970 |  |

130,300 |  | 68,745 |  |

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

2025 | 2024 |

| £ | £

| Loans | 2,746 |  | 13,391 |  |

9. | LOANS AND OTHER DEBTS DUE TO MEMBERS |

| Loans and other debts due to members are unsecured and would rank pari passu with other unsecured creditors in the event of a winding up.

10. | RANKING IN THE EVENT OF WINDING UP

| No protection is affordable in respect of items shown in the Balance Sheet on Members' other Interests.