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REGISTERED NUMBER: 00602019 (England and Wales)

| E.W.Kisby And Sons Limited |

| Unaudited Financial Statements |

| for the Year Ended 31 December 2025 |

E.W.Kisby And Sons Limited (Registered number: 00602019)

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

Company Information | 1 |

Chartered Accountants' Report | 2 |

Balance Sheet | 3 |

Statement of Changes in Equity | 5 |

Notes to the Financial Statements | 6 |

E.W.Kisby And Sons Limited

Company Information

for the Year Ended 31 December 2025

| DIRECTORS: | JA Kisby

| BM Kisby

| CD Kisby

| SECRETARY: | JA Kisby

| REGISTERED OFFICE: | Willow Tree Farm

| Ten Mile Bank

| Downham Market

| Norfolk

| PE38 0EU

| REGISTERED NUMBER: | 00602019 (England and Wales)

| ACCOUNTANTS: | The Hutchinson Partnership Limited

| trading as The Hutchinson Partnership

| Chartered Accountants

| The Bull Pen

| Grove Farm

| Portway, Burghill

| Hereford

| HR4 8NF

| BANKERS: | Barclays Bank

| West Anglia Agricultural Centre

| Peterborough

| Cambridgeshire

| PE2 8YW

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

E.W.Kisby And Sons 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 Statement of Comprehensive Income 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 E.W.Kisby And Sons Limited for the year ended 31 December 2025 which comprise the Statement of Comprehensive Income, Balance Sheet, Statement of Changes in Equity 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 E.W.Kisby And Sons Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of E.W.Kisby And Sons Limited and state those matters that we have agreed to state to the Board of Directors of E.W.Kisby And Sons 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 E.W.Kisby And Sons Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that E.W.Kisby And Sons 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 loss of E.W.Kisby And Sons Limited. You consider that E.W.Kisby And Sons 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 E.W.Kisby And Sons 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.

The Hutchinson Partnership Limited

trading as The Hutchinson Partnership

Chartered Accountants

The Bull Pen

Grove Farm

Portway, Burghill

Hereford

HR4 8NF

21 April 2026

E.W.Kisby And Sons Limited (Registered number: 00602019)

Balance Sheet

31 December 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 868,872 |  | 821,538 |  |

Investments | 5 | 16 |  | 16 |  |

868,888 |  | 821,554 |  |

CURRENT ASSETS

Stocks | 6 | 395,877 |  | 632,349 |  |

Debtors | 7 | 288,166 |  | 366,043 |  |

Cash at bank | 336,093 |  | 560,576 |  |

1,020,136 |  | 1,558,968 |  |

CREDITORS

Amounts falling due within one year | 8 | 147,365 |  | 483,084 |  |

NET CURRENT ASSETS | 872,771 |  | 1,075,884 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,741,659 |  | 1,897,438 |  |

CREDITORS

Amounts falling due after more than one year | 9 | (414,263 | ) | (375,636 | ) |

PROVISIONS FOR LIABILITIES | 11 | (73,136 | ) | (59,329 | ) |

NET ASSETS | 1,254,260 |  | 1,462,473 |  |

CAPITAL AND RESERVES

Allotted, issued and fully paid share capital | 342,599 |  | 342,599 |  |

Capital redemption reserve | 3,749 |  | 3,749 |  |

Retained earnings | 907,912 |  | 1,116,125 |  |

1,254,260 |  | 1,462,473 |  |

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.

E.W.Kisby And Sons Limited (Registered number: 00602019)

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 Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 April 2026 and were signed on its behalf by:

CD Kisby - Director

E.W.Kisby And Sons Limited (Registered number: 00602019)

Statement of Changes in Equity

for the Year Ended 31 December 2025

| Allotted, |

| issued |

| and fully |

| paid |  | Capital |

| share |  | Retained |  | redemption |  | Total

| capital |  | earnings |  | reserve |  | equity

£ | £ | £ | £ |

Balance at 6 April 2024 | 1,668 |  | 1,615,088 |  | 3,332 |  | 1,620,088 |  |

Changes in equity

Profit for the period | - |  | 313,156 |  | - |  | 313,156 |  |

Other comprehensive income | - |  | (426,319 | ) | 417 |  | (425,902 | ) |

Total comprehensive income | - |  | (113,163 | ) | 417 |  | (112,746 | ) |

Dividends | - |  | (44,452 | ) | - |  | (44,452 | ) |

Increase in share capital | 341,348 |  | (341,348 | ) | - |  | - |  |

Reduction in share capital | (417 | ) | - |  | - |  | (417 | ) |

Balance at 31 December 2024 | 342,599 |  | 1,116,125 |  | 3,749 |  | 1,462,473 |  |

Changes in equity

Deficit for the year | - |  | (157,621 | ) | - |  | (157,621 | ) |

Total comprehensive income | - |  | (157,621 | ) | - |  | (157,621 | ) |

Dividends | - |  | (50,592 | ) | - |  | (50,592 | ) |

Balance at 31 December 2025 | 342,599 |  | 907,912 |  | 3,749 |  | 1,254,260 |  |

E.W.Kisby And Sons Limited (Registered number: 00602019)

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| E.W.Kisby And Sons 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.

| Going concern

| The directors have considered the financial requirements of the company and consider that it will be able to operate within its agreed finance facilities for the next 12 months. The directors therefore consider it appropriate to prepare accounts on the going concern basis.

| Turnover

| Turnover represents grain, potato and sugar beet sales stated net of discounts, rebates, value added tax and other sales taxes.

| The company recognises revenue when the significant risks and rewards of ownership have passed to the buyer, when the amount of revenue can be measured reliably, when it is probable that the economic benefits associated with the transaction will flow to the entity and when the costs incurred or to be incurred in respect of the transaction can be measured reliably. Revenue from services is recognised in the accounting periods in which the services are rendered.

| The following criteria must be met before revenue is recognised:

| Grain sales

| Grain sales are recognised when the grain/produce is collected from the farm, or from the arranged storage facility.

| Tangible fixed assets

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

| Land and buildings | - | not provided

| Improvements to property | - | at varying rates on cost, at variable rates on reducing balance and in accordance with the property

| Plant and machinery | - | 15% on reducing balance and 10% on reducing balance

| Tractors and harvesters | - | 25% on reducing balance and 12.5% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Stocks

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

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

| The company has the following biological assets within stock which are valued as disclosed:

| Crops in store - valued at their estimated cost with reference to current market values

| Growing crop - valued at the cost of inputs and cultivations up to the period end

E.W.Kisby And Sons Limited (Registered number: 00602019)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Comprehensive Income 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 are capitalised in the balance sheet and are depreciated over their useful lives.

| The interest elements of these obligations is charged to the profit or loss over the relevant period. The capital

| element of the future payments is treated as a liability.

| Rentals paid under operating leases are charged to the profit or loss on a straight line basis over the period of the lease.

| 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

| The average number of employees during the year was 5 (2024 - 6 ) .

E.W.Kisby And Sons Limited (Registered number: 00602019)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

4. | TANGIBLE FIXED ASSETS

| Improvements |

| Land and |  | to |  | Plant and

| buildings |  | property |  | machinery

£ | £ | £ |

| COST

| At 1 January 2025 | 496,988 |  | 447,321 |  | 1,041,986 |  |

| Additions | - |  | - |  | 2,516 |  |

| Disposals | - |  | - |  | - |  |

| At 31 December 2025 | 496,988 |  | 447,321 |  | 1,044,502 |  |

| DEPRECIATION

| At 1 January 2025 | - |  | 373,987 |  | 907,200 |  |

| Charge for year | - |  | 7,538 |  | 20,230 |  |

| Eliminated on disposal | - |  | - |  | - |  |

| At 31 December 2025 | - |  | 381,525 |  | 927,430 |  |

| NET BOOK VALUE

| At 31 December 2025 | 496,988 |  | 65,796 |  | 117,072 |  |

| At 31 December 2024 | 496,988 |  | 73,334 |  | 134,786 |  |

| Tractors |

| and |  | Motor |

| harvesters |  | vehicles |  | Totals

£ | £ | £ |

| COST

| At 1 January 2025 | 262,577 |  | 83,584 |  | 2,332,456 |  |

| Additions | 112,000 |  | - |  | 114,516 |  |

| Disposals | (63,180 | ) | - |  | (63,180 | ) |

| At 31 December 2025 | 311,397 |  | 83,584 |  | 2,383,792 |  |

| DEPRECIATION

| At 1 January 2025 | 173,632 |  | 56,099 |  | 1,510,918 |  |

| Charge for year | 28,862 |  | 6,682 |  | 63,312 |  |

| Eliminated on disposal | (59,310 | ) | - |  | (59,310 | ) |

| At 31 December 2025 | 143,184 |  | 62,781 |  | 1,514,920 |  |

| NET BOOK VALUE

| At 31 December 2025 | 168,213 |  | 20,803 |  | 868,872 |  |

| At 31 December 2024 | 88,945 |  | 27,485 |  | 821,538 |  |

| Included in cost of land and buildings is freehold land of £496,988 (2024 - £496,988) which is not depreciated.

| The net book value of tangible assets includes £105,000 (2024: £Nil) in respect of assets held under hire purchase contracts.

E.W.Kisby And Sons Limited (Registered number: 00602019)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

5. | FIXED ASSET INVESTMENTS

| Investments (neither listed nor unlisted) were as follows:

2025 | 2024 |

£ | £ |

| United Oilseed Producers Ltd | 15 |  | 15 |  |

| Anglia Farmers Ltd | 1 |  | 1 |  |

16 |  | 16 |  |

6. | STOCKS

2025 | 2024 |

£ | £ |

| Crops in store | 158,778 |  | 381,298 |  |

| Raw materials valuation | 111,357 |  | 119,621 |  |

| Work-in-progress | 125,742 |  | 131,430 |  |

395,877 |  | 632,349 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 175,488 |  | 299,378 |  |

| Prepayments and accrued income | 30,617 |  | 45,110 |  |

| Other debtors | 253 |  | - |  |

| Corporation tax repayable | 59,150 |  | - |  |

| VAT | 22,658 |  | 21,555 |  |

288,166 |  | 366,043 |  |

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

2025 | 2024 |

£ | £ |

| AMC loan | 8,800 |  | 9,000 |  |

| Hire purchase contracts | 11,311 |  | - |  |

| Trade creditors | 86 |  | 101,498 |  |

| Corporation tax payable | - |  | 184,642 |  |

| Directors' current accounts | 80,499 |  | 124,652 |  |

| Accruals and deferred income | 46,669 |  | 63,292 |  |

147,365 |  | 483,084 |  |

E.W.Kisby And Sons Limited (Registered number: 00602019)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

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

2025 | 2024 |

£ | £ |

| AMC loan due 1 to 2 years | 8,900 |  | 9,100 |  |

| AMC loan due 2 to 5 years | 27,300 |  | 27,900 |  |

| AMC loan due after 5 years | 146,785 |  | 155,308 |  |

| AMC interest only mortgage | 183,328 |  | 183,328 |  |

| Hire purchase contracts | 47,950 |  | - |  |

414,263 |  | 375,636 |  |

| Amounts falling due in more than five years:

| Repayable otherwise than by instalments

| AMC interest only mortgage | 183,328 |  | 183,328 |  |

| Repayable by instalments

| AMC loan due after 5 years | 146,785 |  | 155,308 |  |

10. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| AMC loan | 191,785 |  | 201,308 |  |

| AMC interest only mortgage | 183,328 |  | 183,328 |  |

| Hire purchase contracts | 59,261 |  | - |  |

434,374 |  | 384,636 |  |

| The Barclays overdraft is secured by charges over the company's land at Downham Market, Norfolk.

| The borrowings from the Agricultural Mortgage Corporation are secured by charges over the company's land and property at Downham Market, Norfolk. The loan is split into five parts; four are interest only, with two repayable in August 2026 and two repayable in December 2029; one is repayable in increasing monthly instalments over the 25 year period of the loan to December 2038.

| Obligations under hire purchase contracts are secured by the related assets.

11. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax - Accelerated

| Capital Allowances | 73,136 |  | 59,329 |  |

73,136 |  | 59,329 |  |

E.W.Kisby And Sons Limited (Registered number: 00602019)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

11. | PROVISIONS FOR LIABILITIES - continued

| Deferred |

| tax |

£ |

| Balance at 1 January 2025 | 59,329 |  |

| Provided during year | 13,807 |  |

| Balance at 31 December 2025 | 73,136 |  |

12. | FINANCIAL COMMITMENTS

| Total financial commitments which are not included in the balance sheet amount to £145,900 (2024: £118,079). The financial commitments are due over the next 12 months and relate to land and property rent.