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REGISTERED NUMBER: SC050860 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Prospect Pig Farmers Limited

| Prospect Pig Farmers Limited (Registered number: SC050860) |

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 |

| Prospect Pig Farmers Limited |

Company Information

for the Year Ended 31 December 2025

| DIRECTORS: | J C Sleightholme

| Mrs C E Sleightholme

| SECRETARY: | Mrs C E Sleightholme

| REGISTERED OFFICE: | Clyde Offices

| 2nd Floor

| 48 West George Street

| Glasgow

| G2 1BP

| REGISTERED NUMBER: | SC050860 (Scotland)

| ACCOUNTANTS: | Hardcastle France

| Chartered Accountants

| 30 Yorkersgate

| Malton

| North Yorkshire

| YO17 7AW

| Prospect Pig Farmers Limited (Registered number: SC050860) |

Balance Sheet

31 December 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 530,100 |  | 530,118 |  |

CURRENT ASSETS

Debtors | 5 | 51 |  | 2,589 |  |

Cash at bank and in hand | 1,958 |  | 1,414 |  |

2,009 |  | 4,003 |  |

CREDITORS

Amounts falling due within one year | 6 | 64,797 |  | 75,750 |  |

NET CURRENT LIABILITIES | (62,788 | ) | (71,747 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 467,312 |  | 458,371 |  |

PROVISIONS FOR LIABILITIES | 65,100 |  | 65,100 |  |

NET ASSETS | 402,212 |  | 393,271 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 17,600 |  | 17,600 |  |

Retained earnings | 384,612 |  | 375,671 |  |

SHAREHOLDERS' FUNDS | 402,212 |  | 393,271 |  |

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.

| Prospect Pig Farmers Limited (Registered number: SC050860) |

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.

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 20 March 2026 and were signed on its behalf by:

J C Sleightholme - Director

| Prospect Pig Farmers Limited (Registered number: SC050860) |

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Prospect Pig Farmers 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.

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.

| 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% |  | Straight line |  |

| Plant and machinery etc |  | - |  | 15% |  | Reducing balance |  |

| No depreciation is provided on freehold land.

| 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.

| Investment property

| Investment properties are properties held to earn rentals and/or capital appreciation. Investment properties are initially measured at cost, including transaction costs.

| Subsequently investment properties are measured at fair value. Investment property valuations are based on open market value. Deferred tax is provided on these movements. Gains and losses arising from changes in the fair value of investment properties are included in the Statement of Income and Retained Earnings in the period in which they arise.

3. | EMPLOYEES AND DIRECTORS

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

| Prospect Pig Farmers Limited (Registered number: SC050860) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

4. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST OR VALUATION

| At 1 January 2025

| and 31 December 2025 | 530,000 |  | 11,376 |  | 541,376 |  |

| DEPRECIATION

| At 1 January 2025 | - |  | 11,258 |  | 11,258 |  |

| Charge for year | - |  | 18 |  | 18 |  |

| At 31 December 2025 | - |  | 11,276 |  | 11,276 |  |

| NET BOOK VALUE

| At 31 December 2025 | 530,000 |  | 100 |  | 530,100 |  |

| At 31 December 2024 | 530,000 |  | 118 |  | 530,118 |  |

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

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| Valuation in 2006 | 223,139 |  | - |  | 223,139 |  |

| Valuation in 2007 | 20,000 |  | - |  | 20,000 |  |

| Valuation in 2008 | (30,000 | ) | - |  | (30,000 | ) |

| Valuation in 2014 | 20,000 |  | - |  | 20,000 |  |

| Valuation in 2016 | 10,000 |  | - |  | 10,000 |  |

| Valuation in 2020 | 40,000 |  | - |  | 40,000 |  |

| Valuation in 2021 | 20,000 |  | - |  | 20,000 |  |

| Valuation in 2022 | 55,000 |  | - |  | 55,000 |  |

| Valuation in 2023 | 30,000 |  | - |  | 30,000 |  |

| Valuation in 2024 | 40,000 |  | - |  | 40,000 |  |

| Cost | 101,861 |  | 11,376 |  | 113,237 |  |

530,000 |  | 11,376 |  | 541,376 |  |

| If freehold land and buildings had not been revalued they would have been included at the following historical cost:

2025 | 2024 |

£ | £ |

| Cost | 101,861 |  | 101,861 |  |

| Aggregate depreciation | 47,931 |  | 45,894 |  |

| Freehold land and buildings were valued on an open market basis on 31 December 2025 by Mr J C Sleightholme, director .

| Prospect Pig Farmers Limited (Registered number: SC050860) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

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

2025 | 2024 |

£ | £ |

| Other debtors | 51 |  | 2,589 |  |

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

2025 | 2024 |

£ | £ |

| Taxation and social security | 2,102 |  | 1,970 |  |

| Other creditors | 62,695 |  | 73,780 |  |

64,797 |  | 75,750 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 17,600 | Ordinary | 1 | 17,600 |  | 17,600 |  |

8. | RELATED PARTY DISCLOSURES

| At 31 December 2025 the company owed £59,321 (2024: £67,801) to the directors.

| Dividends paid to the directors amounted to £Nil (2024: £4,928).