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REGISTERED NUMBER: 03293308 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30TH JUNE 2025 |

| FOR |

| LAGAN FARMS (DORSET) LIMITED |

LAGAN FARMS (DORSET) LIMITED (REGISTERED NUMBER: 03293308)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH JUNE 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

LAGAN FARMS (DORSET) LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 30TH JUNE 2025

| DIRECTOR: | Mr R W Clarke

| REGISTERED OFFICE: | Park Farm

| Shaftesbury Road

| Gillingham

| Dorset

| SP8 5JG

| REGISTERED NUMBER: | 03293308 (England and Wales)

| ACCOUNTANTS: | Martin and Company

| 25 St Thomas Street

| Winchester

| Hampshire

| SO23 9HJ

LAGAN FARMS (DORSET) LIMITED (REGISTERED NUMBER: 03293308)

BALANCE SHEET

30TH JUNE 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 2,434,559 |  | 2,477,186 |  |

Investments | 5 | 703,043 |  | 250 |  |

3,137,602 |  | 2,477,436 |  |

CURRENT ASSETS

Stocks | 52,999 |  | 34,886 |  |

Debtors | 6 | 896,693 |  | 497,650 |  |

Cash at bank | 244,407 |  | 1,190,343 |  |

1,194,099 |  | 1,722,879 |  |

CREDITORS

Amounts falling due within one year | 7 | 140,977 |  | 84,792 |  |

NET CURRENT ASSETS | 1,053,122 |  | 1,638,087 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 4,190,724 |  | 4,115,523 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 175,000 |  | 175,000 |  |

Share premium | 30,000 |  | 30,000 |  |

Retained earnings | 3,985,724 |  | 3,910,523 |  |

SHAREHOLDERS' FUNDS | 4,190,724 |  | 4,115,523 |  |

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

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

LAGAN FARMS (DORSET) LIMITED (REGISTERED NUMBER: 03293308)

BALANCE SHEET - continued

30TH JUNE 2025

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 19th March 2026 and were signed by:

Mr R W Clarke - Director

LAGAN FARMS (DORSET) LIMITED (REGISTERED NUMBER: 03293308)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH JUNE 2025

1. | STATUTORY INFORMATION

| Lagan Farms (Dorset) 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.

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.

| Tangible fixed assets

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

| Improvements to property | - | 2% on cost and Straight line over the life of the lease

| Plant and machinery | - | 15% on cost

| Fixtures and fittings | - | 25% on cost

| Motor vehicles | - | 25% on cost

| No depreciation is provided on land and buildings. It is the company's practice to maintain these assets in a continual state of sound repair and to extend and make improvements when necessary. The director considers that the lives of these assets are so long, and the residual values are so high, that their depreciation is insignificant. Any permanent diminution in the value of such properties is charged to the profit and loss account as appropriate.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Stocks

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

| Livestock, growing and harvested crops are valued at production cost. Production cost is the actual cost of getting the stock into its condition and location at the balance sheet date. Costs which are directly attributable to buying, producing and rearing / growing the livestock or crops are included.

| 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.

LAGAN FARMS (DORSET) LIMITED (REGISTERED NUMBER: 03293308)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH JUNE 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Other investments

| The other investments are shown at fair value.

3. | EMPLOYEES AND DIRECTORS

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

4. | TANGIBLE FIXED ASSETS

| Improvements |

| Freehold |  | to |  | Plant and

| property |  | property |  | machinery

£ | £ | £ |

| COST

| At 1st July 2024 | 1,371,943 |  | 1,577,034 |  | 390,545 |  |

| Additions | - |  | 1,516 |  | 3,907 |  |

| Disposals | - |  | - |  | (45,768 | ) |

| At 30th June 2025 | 1,371,943 |  | 1,578,550 |  | 348,684 |  |

| DEPRECIATION

| At 1st July 2024 | - |  | 529,561 |  | 333,584 |  |

| Charge for year | - |  | 31,584 |  | 16,234 |  |

| Eliminated on disposal | - |  | - |  | (45,768 | ) |

| At 30th June 2025 | - |  | 561,145 |  | 304,050 |  |

| NET BOOK VALUE

| At 30th June 2025 | 1,371,943 |  | 1,017,405 |  | 44,634 |  |

| At 30th June 2024 | 1,371,943 |  | 1,047,473 |  | 56,961 |  |

LAGAN FARMS (DORSET) LIMITED (REGISTERED NUMBER: 03293308)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH JUNE 2025

4. | TANGIBLE FIXED ASSETS - continued

| Fixtures |

| and |  | Motor |

| fittings |  | vehicles |  | Totals

£ | £ | £ |

| COST

| At 1st July 2024 | 16,967 |  | 6,195 |  | 3,362,684 |  |

| Additions | 340 |  | - |  | 5,763 |  |

| Disposals | - |  | - |  | (45,768 | ) |

| At 30th June 2025 | 17,307 |  | 6,195 |  | 3,322,679 |  |

| DEPRECIATION

| At 1st July 2024 | 16,158 |  | 6,195 |  | 885,498 |  |

| Charge for year | 572 |  | - |  | 48,390 |  |

| Eliminated on disposal | - |  | - |  | (45,768 | ) |

| At 30th June 2025 | 16,730 |  | 6,195 |  | 888,120 |  |

| NET BOOK VALUE

| At 30th June 2025 | 577 |  | - |  | 2,434,559 |  |

| At 30th June 2024 | 809 |  | - |  | 2,477,186 |  |

| Included in cost of land and buildings is freehold land of £ 1,371,943 (2024 - £ 1,371,943 ) which is not depreciated.

5. | FIXED ASSET INVESTMENTS

| Shares in |

| group |  | Other |

| undertakings |  | investments |  | Totals

£ | £ | £ |

| COST OR VALUATION

| At 1st July 2024 | 100 |  | 150 |  | 250 |  |

| Additions | - |  | 700,340 |  | 700,340 |  |

| Revaluations | - |  | 2,453 |  | 2,453 |  |

| At 30th June 2025 | 100 |  | 702,943 |  | 703,043 |  |

| NET BOOK VALUE

| At 30th June 2025 | 100 |  | 702,943 |  | 703,043 |  |

| At 30th June 2024 | 100 |  | 150 |  | 250 |  |

LAGAN FARMS (DORSET) LIMITED (REGISTERED NUMBER: 03293308)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH JUNE 2025

5. | FIXED ASSET INVESTMENTS - continued

| Cost or valuation at 30th June 2025 is represented by:

| Shares in |

| group |  | Other |

| undertakings |  | investments |  | Totals

£ | £ | £ |

| Valuation in 2025 | - |  | 2,453 |  | 2,453 |  |

| Cost | 100 |  | 700,490 |  | 700,590 |  |

100 |  | 702,943 |  | 703,043 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 25,056 |  | 3,853 |  |

| Other debtors | 871,637 |  | 493,797 |  |

896,693 |  | 497,650 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 10,227 |  | 28,896 |  |

| Taxation and social security | 97,301 |  | 25,369 |  |

| Other creditors | 33,449 |  | 30,527 |  |

140,977 |  | 84,792 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 175,000 | Ordinary | £1 | 175,000 |  | 175,000 |  |

LAGAN FARMS (DORSET) LIMITED (REGISTERED NUMBER: 03293308)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH JUNE 2025

9. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 30th June 2025 and 30th June 2024:

2025 | 2024 |

£ | £ |

| Mr R W Clarke

| Balance outstanding at start of year | 195,000 |  | 119,834 |  |

| Amounts advanced | 243,629 |  | 75,210 |  |

| Amounts repaid | (720 | ) | (44 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 437,909 |  | 195,000 |  |

10. | RELATED PARTY DISCLOSURES

| Mr R W Clarke, director, is a trustee of The Clarke Family Discretionary Trust, the sole shareholder of the company. At the balance sheet date the trust owed the company £23,305 (2024: £21,223).