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REGISTERED NUMBER: 05690432 (England and Wales)

| Inghams of Filey Limited |

| Unaudited Financial Statements |

| For The Year Ended 31 December 2025 |

| Inghams of Filey Limited (Registered number: 05690432) |

Contents of the Financial Statements

For The Year Ended 31 December 2025

Page |

| Company Information | 1 |

| Chartered Accountants' Report | 2 |

| Abridged Balance Sheet | 3 |

| Notes to the Financial Statements | 5 |

| Inghams of Filey Limited |

Company Information

For The Year Ended 31 December 2025

| DIRECTORS: | C W Ingham

| Mrs D A Ingham

| REGISTERED OFFICE: | 2 West Parade Road

| Scarborough

| North Yorkshire

| YO12 5ED

| REGISTERED NUMBER: | 05690432 (England and Wales)

| ACCOUNTANTS: | Ingham & Co.

| Chartered Accountants

| George Stanley House

| 2 West Parade Road

| Scarborough

| North Yorkshire

| YO12 5ED

| BANKERS: | Barclays Bank plc

| PO Box 13

| St Nicholas Street

| Scarborough

| North Yorkshire

| YO11 2HS

| SOLICITORS: | Thorpe & Co

| 12 Belle Vue Street

| Filey

| North Yorkshire

| YO14 9HY

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

Inghams of Filey Limited

The following reproduces the text of the report prepared for the directors 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 Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Inghams of Filey Limited for the year ended 31 December 2025 which comprise the Income Statement, Abridged Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Inghams of Filey Limited, as a body, in accordance with the terms of our engagement letter dated 27 March 2025. Our work has been undertaken solely to prepare for your approval the financial statements of Inghams of Filey Limited and state those matters that we have agreed to state to the Board of Directors of Inghams of Filey Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Inghams of Filey Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Inghams of Filey Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Inghams of Filey Limited. You consider that Inghams of Filey Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Inghams of Filey Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Ingham & Co.

Chartered Accountants

George Stanley House

2 West Parade Road

Scarborough

North Yorkshire

YO12 5ED

11 March 2026

| Inghams of Filey Limited (Registered number: 05690432) |

Abridged Balance Sheet

31 December 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 4,125 |  | 20,625 |  |

Tangible assets | 5 | 251,016 |  | 260,014 |  |

255,141 |  | 280,639 |  |

CURRENT ASSETS

Stocks | 9,578 |  | 6,833 |  |

Debtors | 5,017 |  | 13,471 |  |

Cash at bank and in hand | 515,143 |  | 395,672 |  |

529,738 |  | 415,976 |  |

CREDITORS

Amounts falling due within one year | 94,803 |  | 71,471 |  |

NET CURRENT ASSETS | 434,935 |  | 344,505 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 690,076 |  | 625,144 |  |

PROVISIONS FOR LIABILITIES | 6,175 |  | 6,346 |  |

NET ASSETS | 683,901 |  | 618,798 |  |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Capital redemption reserve | 1 |  | 1 |  |

Retained earnings | 683,898 |  | 618,795 |  |

SHAREHOLDERS' FUNDS | 683,901 |  | 618,798 |  |

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.

| Inghams of Filey Limited (Registered number: 05690432) |

Abridged Balance Sheet - continued

31 December 2025

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

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 11 March 2026 and were signed on its behalf by:

C W Ingham - Director

Mrs D A Ingham - Director

| Inghams of Filey Limited (Registered number: 05690432) |

Notes to the Financial Statements

For The Year Ended 31 December 2025

1. | STATUTORY INFORMATION

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

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.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2006, is being amortised evenly over its estimated useful life of twenty years.

| 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.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Freehold property | - | 2% on cost

| Fixtures and fittings | - | 25% on reducing balance

| Computer equipment | - | 33% 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.

| Inghams of Filey Limited (Registered number: 05690432) |

Notes to the Financial Statements - continued

For The Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 23 (2024 - 28 ) .

4. | INTANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 330,000 |  |

| AMORTISATION

| At 1 January 2025 | 309,375 |  |

| Amortisation for year | 16,500 |  |

| At 31 December 2025 | 325,875 |  |

| NET BOOK VALUE

| At 31 December 2025 | 4,125 |  |

| At 31 December 2024 | 20,625 |  |

5. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 January 2025 | 505,532 |  |

| Additions | 6,670 |  |

| At 31 December 2025 | 512,202 |  |

| DEPRECIATION

| At 1 January 2025 | 245,518 |  |

| Charge for year | 15,668 |  |

| At 31 December 2025 | 261,186 |  |

| NET BOOK VALUE

| At 31 December 2025 | 251,016 |  |

| At 31 December 2024 | 260,014 |  |

| Inghams of Filey Limited (Registered number: 05690432) |

Notes to the Financial Statements - continued

For The Year Ended 31 December 2025

6. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 31 December 2025 and 31 December 2024:

2025 | 2024 |

£ | £ |

| C W Ingham and Mrs D A Ingham

| Balance outstanding at start of year | 9,940 |  | - |  |

| Amounts advanced | 21,000 |  | 10,747 |  |

| Amounts repaid | (30,940 | ) | (807 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | 9,940 |  |

| The loan to the directors was interest free and repayable on demand.