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REGISTERED NUMBER: 02892944 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Northumbrian Ice Cream Company Limited

| Northumbrian Ice Cream Company Limited (Registered number: 02892944) |

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Northumbrian Ice Cream Company Limited |

Company Information

for the Year Ended 31 December 2025

| DIRECTORS: | P J Goldfinch

| A Goldfinch

| M Reid

| C E Sheldon

| REGISTERED OFFICE: | Wansbeck Business Park

| Rotary Parkway

| Northumberland

| NE63 8QW

| REGISTERED NUMBER: | 02892944 (England and Wales)

| ACCOUNTANTS: | Thornton Accountancy Ltd

| 87 Station Road

| Ashington

| Northumberland

| NE63 8RS

| Northumbrian Ice Cream Company Limited (Registered number: 02892944) |

Balance Sheet

31 December 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 324,808 |  | 276,000 |  |

Tangible assets | 5 | 2,770,623 |  | 2,785,636 |  |

3,095,431 |  | 3,061,636 |  |

CURRENT ASSETS

Stocks | 6 | 340,699 |  | 364,259 |  |

Debtors | 7 | 212,137 |  | 213,945 |  |

Prepayments and accrued income | 84,754 |  | 94,230 |  |

Cash at bank and in hand | 1,008,705 |  | 1,133,353 |  |

1,646,295 |  | 1,805,787 |  |

CREDITORS

Amounts falling due within one year | 8 | 1,369,680 |  | 1,361,469 |  |

NET CURRENT ASSETS | 276,615 |  | 444,318 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 3,372,046 |  | 3,505,954 |  |

CREDITORS

Amounts falling due after more than one year | 9 | (2,150,735 | ) | (2,456,678 | ) |

PROVISIONS FOR LIABILITIES | (675,864 | ) | (632,726 | ) |

NET ASSETS | 545,447 |  | 416,550 |  |

| Northumbrian Ice Cream Company Limited (Registered number: 02892944) |

Balance Sheet - continued

31 December 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

CAPITAL AND RESERVES

Called up share capital | 1,000 |  | 1,000 |  |

Retained earnings | 544,447 |  | 415,550 |  |

SHAREHOLDERS' FUNDS | 545,447 |  | 416,550 |  |

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.

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 Board of Directors and authorised for issue on 12 March 2026 and were signed on its behalf by:

M Reid - Director

| Northumbrian Ice Cream Company Limited (Registered number: 02892944) |

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Northumbrian Ice Cream Company Limited 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 financial statements are prepared in pound sterling (£), which is the functional currency of the entity and are rounded to the nearest pound.

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 as modified by the revaluation of certain assets.

| Turnover

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

| Turnover from the sale of goods is recognised when goods are delivered and legal title has passed.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Patents and licences are being amortised evenly over their estimated useful life of nil years.

| 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 |  | - |  | 5% and 15% on reducing balance per annum |  |

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

| Motor vehicles |  | - |  | 33% on reducing balance per annum |  |

| Computer equipment |  | - |  | 25% and 33% on reducing balance per annum |  |

| Tangible assets held for the companies own use are stated at cost less accumulated depreciation and accumulated impairment losses.

| At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any.

| Northumbrian Ice Cream Company Limited (Registered number: 02892944) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Stocks

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

| Cost includes all costs of purchases and other costs incurred in bringing the stock to its present condition.

| 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.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| 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.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Northumbrian Ice Cream Company Limited (Registered number: 02892944) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Trade and other debtors

| Trade and other debtors that are receivable within one year and do not constitute a financing transaction are recorded at the undiscounted amount expected to be received, net of impairment. Those that are receivable after more than one year or constitute a financing transaction are recorded initially at fair value less transaction costs and subsequently amortised cost, net of impairment.

| Trade and other creditors

| Trade and other creditors are initially recognised at the transaction price and are thereafter stated at amortised costs using the effective interest method unless the effect of discounting would be immaterial, in which case they are stated at cost.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 33 (2024 - 32 ) .

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| At 1 January 2025 | 276,000 |  |

| Additions | 48,808 |  |

| At 31 December 2025 | 324,808 |  |

| NET BOOK VALUE

| At 31 December 2025 | 324,808 |  |

| At 31 December 2024 | 276,000 |  |

| Northumbrian Ice Cream Company Limited (Registered number: 02892944) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Motor |  | Computer |

| machinery |  | fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 January 2025 | 4,336,639 |  | 70,613 |  | 236,082 |  | 144,948 |  | 4,788,282 |  |

| Additions | 150,531 |  | 6,541 |  | 155,395 |  | 25,570 |  | 338,037 |  |

| Disposals | (80,719 | ) | (8,753 | ) | (96,366 | ) | (52,393 | ) | (238,231 | ) |

| At 31 December 2025 | 4,406,451 |  | 68,401 |  | 295,111 |  | 118,125 |  | 4,888,088 |  |

| DEPRECIATION

| At 1 January 2025 | 1,654,808 |  | 68,479 |  | 138,717 |  | 140,642 |  | 2,002,646 |  |

| Charge for year | 217,132 |  | 2,060 |  | 72,206 |  | 3,346 |  | 294,744 |  |

| Eliminated on disposal | (50,742 | ) | (8,576 | ) | (68,363 | ) | (52,244 | ) | (179,925 | ) |

| At 31 December 2025 | 1,821,198 |  | 61,963 |  | 142,560 |  | 91,744 |  | 2,117,465 |  |

| NET BOOK VALUE

| At 31 December 2025 | 2,585,253 |  | 6,438 |  | 152,551 |  | 26,381 |  | 2,770,623 |  |

| At 31 December 2024 | 2,681,831 |  | 2,134 |  | 97,365 |  | 4,306 |  | 2,785,636 |  |

6. | STOCKS

2025 | 2024 |

£ | £ |

| Stocks | 340,699 |  | 364,259 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 212,137 |  | 213,945 |  |

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

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 437,517 |  | 479,756 |  |

| Trade creditors | 350,513 |  | 271,499 |  |

| Taxation and social security | 82,471 |  | 69,037 |  |

| Other creditors | 499,179 |  | 541,177 |  |

1,369,680 |  | 1,361,469 |  |

| Northumbrian Ice Cream Company Limited (Registered number: 02892944) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

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

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 591,853 |  | 808,914 |  |

| Other Loans | 1,558,882 |  | 1,647,764 |  |

2,150,735 |  | 2,456,678 |  |

10. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 1,029,370 |  | 1,288,670 |  |

| Hire purchase and finance leases are secured on the assets concerned.

11. | RELATED PARTY DISCLOSURES

| During the year Northumbrian Ice Cream Company Ltd paid rent of £168,000 to a entity owned by the ultimate shareholders.

12. | DIVIDENDS

| During the year dividends were paid but are not publicly disclosed