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REGISTERED NUMBER: SC583476 (Scotland)

Unaudited Financial Statements for the Year Ended 31st December 2025

for

Dalgarnock Pigs Limited

| Dalgarnock Pigs Limited (Registered number: SC583476) |

Contents of the Financial Statements

for the Year Ended 31st December 2025

| Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |  | to |  | 6

| Report of the Accountants | 7 |

| Dalgarnock Pigs Limited |

Company Information

for the Year Ended 31st December 2025

| DIRECTORS: | A E Stannett

| Mrs S J Stannett

| REGISTERED OFFICE: | Farries, Kirk & McVean

| Dumfries Enterprise Park

| Heathhall

| Dumfries

| DG1 3SJ

| REGISTERED NUMBER: | SC583476 (Scotland)

| ACCOUNTANTS: | Farries Kirk & McVean

| Dumfries Enterprise Park

| Heathhall

| Dumfries

| DUMFRIESSHIRE

| DG1 3SJ

| Dalgarnock Pigs Limited (Registered number: SC583476) |

Balance Sheet

31st December 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 57,550 |  | 62,760 |  |

CURRENT ASSETS

Stocks | 116,841 |  | 146,089 |  |

Debtors | 5 | 212,421 |  | 27,428 |  |

Cash at bank | 62 |  | 62 |  |

329,324 |  | 173,579 |  |

CREDITORS

Amounts falling due within one year | 6 | 247,287 |  | 304,823 |  |

NET CURRENT ASSETS/(LIABILITIES) | 82,037 |  | (131,244 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 139,587 |  | (68,484 | ) |

CREDITORS

Amounts falling due after more than one year | 7 | (19,965 | ) | (25,521 | ) |

PROVISIONS FOR LIABILITIES | (10,935 | ) | - |  |

NET ASSETS/(LIABILITIES) | 108,687 |  | (94,005 | ) |

CAPITAL AND RESERVES

Called up share capital | 1,100 |  | 1,100 |  |

Retained earnings | 107,587 |  | (95,105 | ) |

SHAREHOLDERS' FUNDS | 108,687 |  | (94,005 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26th March 2026 and were signed on its behalf by:

A E Stannett - Director

| Dalgarnock Pigs Limited (Registered number: SC583476) |

Notes to the Financial Statements

for the Year Ended 31st December 2025

1. | STATUTORY INFORMATION

| Dalgarnock Pigs Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

| The trading address of the company is Stepends Farm, Penpont, DG3 4BQ.

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 represents the sale of pigs, net of value added tax.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Plant and machinery etc | - | 20% on reducing balance and 15% on reducing balance

| Amounts written off each asset over the estimated useful life represent cost less residual value.

| The assets' residual values and useful lives are reviewed, and adjusted, if appropriate, at the end of each reporting period.

| 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 Statement of Income and Retained Earnings, 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.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| Pension costs and other post-retirement benefits

| The company makes contributions into a recognised UK defined contribution pension scheme. Contributions payable to this scheme are charged to the income statement in the period to which they relate.

| Dalgarnock Pigs Limited (Registered number: SC583476) |

Notes to the Financial Statements - continued

for the Year Ended 31st December 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| Cash and cash equivalents

| Cash and cash equivalents comprise cash on hand and call deposits, and other short term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

| Trade debtors

| Trade debtors are amounts due from customers for the sale of goods and services performed in the ordinary course of business.

| Trade debtors are recognised initially at the transaction price and represent the full value of the goods and services charged to customers, including any amounts charged on for third parties.

| Trade creditors

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

| Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date they are presented as non current liabilities.

| Borrowings

| Interest bearing borrowings are initially recorded at fair value, net of transaction costs. Interest bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transactions costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

| Provisions and contingencies

| Provisions are recognised when the company has a present legal or constructive obligation as a result of past events; it is probable that an outflow of resources will be required to settle the obligation; and the amount of the obligation can be estimated reliably.

3. | EMPLOYEES AND DIRECTORS

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

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1st January 2025 | 148,041 |  |

| Additions | 5,745 |  |

| At 31st December 2025 | 153,786 |  |

| DEPRECIATION

| At 1st January 2025 | 85,281 |  |

| Charge for year | 10,955 |  |

| At 31st December 2025 | 96,236 |  |

| NET BOOK VALUE

| At 31st December 2025 | 57,550 |  |

| At 31st December 2024 | 62,760 |  |

| Dalgarnock Pigs Limited (Registered number: SC583476) |

Notes to the Financial Statements - continued

for the Year Ended 31st December 2025

4. | TANGIBLE FIXED ASSETS - continued

| Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:

| Plant and

| machinery

| etc

£ |

| COST

| At 1st January 2025 | 49,000 |  |

| Transfer to ownership | (49,000 | ) |

| At 31st December 2025 | - |  |

| DEPRECIATION

| At 1st January 2025 | 9,800 |  |

| Transfer to ownership | (9,800 | ) |

| At 31st December 2025 | - |  |

| NET BOOK VALUE

| At 31st December 2025 | - |  |

| At 31st December 2024 | 39,200 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 20,726 |  | 26,358 |  |

| Other debtors | 191,695 |  | 1,070 |  |

212,421 |  | 27,428 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 48,341 |  | 125,963 |  |

| Trade creditors | 44,264 |  | 34,731 |  |

| Taxation and social security | 7,310 |  | - |  |

| Other creditors | 147,372 |  | 144,129 |  |

247,287 |  | 304,823 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans | 19,965 |  | 25,521 |  |

8. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank overdrafts | 42,841 |  | 120,463 |  |

| The bank overdraft is secured by means of a Bond and Floating Charge over the whole assets of the company.

| Dalgarnock Pigs Limited (Registered number: SC583476) |

Notes to the Financial Statements - continued

for the Year Ended 31st December 2025

9. | RELATED PARTY DISCLOSURES

| The company operates a directors' current account. As at 31st December 2025 the company owed the sum of £142,079 (2024 - £142,079). This sum is interest free and repayable on demand.

| Dalgarnock Pigs Limited |

Report of the Accountants to the Directors of

Dalgarnock Pigs 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.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31st December 2025 set out on pages three to eight 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.

Farries Kirk & McVean

Dumfries Enterprise Park

Heathhall

Dumfries

DUMFRIESSHIRE

DG1 3SJ

26th March 2026