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REGISTERED NUMBER: 00676486 (England and Wales)

| COLSTERWORTH POULTRY CO.LIMITED |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 JULY 2025 |

COLSTERWORTH POULTRY CO.LIMITED (REGISTERED NUMBER: 00676486)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

| Page |

Company Information | 1 |

Statement of Financial Position | 2 |

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

COLSTERWORTH POULTRY CO.LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 JULY 2025

| DIRECTOR: | Ms K G Padley

| SECRETARY: | Mrs S Y Hutson

| REGISTERED OFFICE: | Office

| Fen Road

| Ruskington

| Sleaford

| Lincolnshire

| NG34 9TH

| REGISTERED NUMBER: | 00676486 (England and Wales)

| ACCOUNTANTS: | Duncan & Toplis Limited

| 3 Castlegate

| Grantham

| Lincolnshire

| NG31 6SF

COLSTERWORTH POULTRY CO.LIMITED (REGISTERED NUMBER: 00676486)

STATEMENT OF FINANCIAL POSITION

31 JULY 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 2,257,414 |  | 2,279,740 |  |

Investment property | 5 | 461,536 |  | 461,536 |  |

2,718,950 |  | 2,741,276 |  |

CURRENT ASSETS

Valuation | 1,761,896 |  | 1,746,169 |  |

Debtors | 6 | 1,481,851 |  | 1,395,887 |  |

Cash at bank | 158,402 |  | 206,084 |  |

3,402,149 |  | 3,348,140 |  |

CREDITORS

Amounts falling due within one year | 7 | 1,986,829 |  | 2,480,185 |  |

NET CURRENT ASSETS | 1,415,320 |  | 867,955 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 4,134,270 |  | 3,609,231 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (485,558 | ) | (628,917 | ) |

PROVISIONS FOR LIABILITIES | (88,539 | ) | (55,422 | ) |

NET ASSETS | 3,560,173 |  | 2,924,892 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 100 |  | 100 |  |

Fair value reserve | 11 | 137,882 |  | 139,390 |  |

Retained earnings | 3,422,191 |  | 2,785,402 |  |

SHAREHOLDERS' FUNDS | 3,560,173 |  | 2,924,892 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 10 December 2025 and were signed by:

Ms K G Padley - Director

COLSTERWORTH POULTRY CO.LIMITED (REGISTERED NUMBER: 00676486)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

1. | STATUTORY INFORMATION

| Colsterworth Poultry Co.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 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.

| Sales are recognised by egg collection date or date of cull.

| 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 etc | - | 25% on reducing balance and Straight line over 5 years

| Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| Stocks

| Stocks are stated at the lower of cost and fair value less costs to complete and sell after making due allowance for slow moving and obsolete items.

| Cost is defined as that expenditure which has been incurred in the normal course of business in bringing the product to its present location and condition and includes

| - Flocks - Cost of all basic raw materials and direct production costs incurred up to the point of lay. This cost, less the estimated residual value, of each flock having attained point of lay, is written off over the subsequent period of lay so as to match flock costs to the revenues generated therefrom.

| - Consumables - Purchase cost on a first in first out basis.

| 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 statement of financial position date.

COLSTERWORTH POULTRY CO.LIMITED (REGISTERED NUMBER: 00676486)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 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 statement of financial position 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.

| 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 44 (2024 - 42 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST OR VALUATION

| At 1 August 2024 | 1,887,736 |  | 5,466,713 |  | 7,354,449 |  |

| Additions | - |  | 287,925 |  | 287,925 |  |

| Disposals | - |  | (84,159 | ) | (84,159 | ) |

| At 31 July 2025 | 1,887,736 |  | 5,670,479 |  | 7,558,215 |  |

| DEPRECIATION

| At 1 August 2024 | 661,360 |  | 4,413,349 |  | 5,074,709 |  |

| Charge for year | 56,711 |  | 241,070 |  | 297,781 |  |

| Eliminated on disposal | - |  | (71,689 | ) | (71,689 | ) |

| At 31 July 2025 | 718,071 |  | 4,582,730 |  | 5,300,801 |  |

| NET BOOK VALUE

| At 31 July 2025 | 1,169,665 |  | 1,087,749 |  | 2,257,414 |  |

| At 31 July 2024 | 1,226,376 |  | 1,053,364 |  | 2,279,740 |  |

| Included in cost or valuation of land and buildings is freehold land of £ 287,744 (2024 - £ 287,744 ) which is not depreciated.

| Cost or valuation at 31 July 2025 is represented by:

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| Valuation in 1977 | 56,443 |  | 117,164 |  | 173,607 |  |

| Cost | 1,831,293 |  | 5,553,315 |  | 7,384,608 |  |

1,887,736 |  | 5,670,479 |  | 7,558,215 |  |

COLSTERWORTH POULTRY CO.LIMITED (REGISTERED NUMBER: 00676486)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 2025

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 August 2024

| and 31 July 2025 | 461,536 |  |

| NET BOOK VALUE

| At 31 July 2025 | 461,536 |  |

| At 31 July 2024 | 461,536 |  |

| Fair value at 31 July 2025 is represented by:

£ |

| Valuation in 2017 | 79,474 |  |

| Cost | 382,062 |  |

461,536 |  |

| If investment property had not been revalued they would have been included at the following historical cost:

2025 | 2024 |

£ | £ |

| Cost | 382,062 |  | 382,062 |  |

| The property was valued by Bidwells LLP in line with the RICS Valuation - Professional Standards (January 2014) as amended 2015 on the basis of market value.

| The directors consider that the value of the investment property has not moved materially between the valuation date and the financial reporting date.

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

2025 | 2024 |

£ | £ |

| Trade debtors | 1,258,529 |  | 1,063,168 |  |

| Other debtors | 223,322 |  | 332,719 |  |

1,481,851 |  | 1,395,887 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 142,945 |  | 133,246 |  |

| Hire purchase contracts | - |  | 33,398 |  |

| Trade creditors | 1,511,316 |  | 2,011,761 |  |

| Taxation and social security | 250,047 |  | 211,845 |  |

| Other creditors | 82,521 |  | 89,935 |  |

1,986,829 |  | 2,480,185 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans | 485,558 |  | 628,917 |  |

COLSTERWORTH POULTRY CO.LIMITED (REGISTERED NUMBER: 00676486)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 2025

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

2025 | 2024 |

£ | £ |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans | 151,287 |  | 193,941 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 628,503 |  | 762,163 |  |

| Hire purchase contracts | - |  | 33,398 |  |

628,503 |  | 795,561 |  |

| Bank loans and overdrafts are secured by land and buildings at Colsterworth, Lincs. (21.164 acres), Welbourn Poultry Farm, Welbourn, Lincs. (2.263 acres), Ruskington, Lincs. (3.275 acres), Swayfield, Lincs. (6.312 acres), Leggate's Farm, Tumby and Coningsby, Lincs. (3.39 acres) and Stickney Poultry Unit, Stickney, Lincs.

| Hire purchase contracts were secured over the assets to which they relate.

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

11. | RESERVES

| The fair value reserve is a reserve which contains non-distributable reserves. Within this reserve there is £79,474 of gains that relate to the fair value of investment property. This has initially been recognised through the Income Statement and then transferred to a separate identifiable reserve for the purpose of identifying non-distributable reserves. The remainder of this reserve relates to the fair value of tangible fixed assets.

12. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 July 2025 and 31 July 2024:

2025 | 2024 |

£ | £ |

| Ms K G Padley

| Balance outstanding at start of year | 218 |  | (1,126 | ) |

| Amounts advanced | 1,349 |  | 3,130 |  |

| Amounts repaid | (1,654 | ) | (1,786 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (87 | ) | 218 |  |

| Interest on overdrawn directors' loan accounts is provided at the official rate. The balance outstanding at the end of the year is unsecured and repayable on demand.