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REGISTERED NUMBER: NI029533 (Northern Ireland)

| DEVINE SAND & GRAVEL LIMITED |

| FINANCIAL STATEMENTS |

| FOR THE PERIOD |

| 1 JANUARY 2025 TO 16 DECEMBER 2025 |

DEVINE SAND & GRAVEL LIMITED (REGISTERED NUMBER: NI029533) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE PERIOD 1 JANUARY 2025 TO 16 DECEMBER 2025

Page |

| Company Information | 1 |

| Chartered Accountants' Report | 2 |

| Balance Sheet | 3 |

| Notes to the Financial Statements | 5 |

| DEVINE SAND & GRAVEL LIMITED |

COMPANY INFORMATION

FOR THE PERIOD 1 JANUARY 2025 TO 16 DECEMBER 2025

| DIRECTORS: | Gerard Devine

| William John Devine

| SECRETARY: | Gerard Devine

| REGISTERED OFFICE: | 65 Moorlough Road

| Artigarvan

| STRABANE

| Co. Tyrone

| BT82 0ER

| REGISTERED NUMBER: | NI029533 (Northern Ireland)

| ACCOUNTANTS: | McAleer Jackson Ltd

| Chartered Accountants

| Church House

| 24 Dublin Road

| OMAGH

| Co. Tyrone

| BT78 1HE

| BANKERS: | Ulster Bank Limited

| 14 High Street

| OMAGH

| Co. Tyrone

| BT78 1BJ

| SOLICITORS: | John Fahy & Co

| 8 Bowling Green

| STRABANE

| Co. Tyrone

| BT82 8BW

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

DEVINE SAND & GRAVEL 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 accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company for the period ended 16 December 2025 which comprise the Income Statement, Balance Sheet and the related notes from the accounting records and information and explanations you have given to us.

This report is made to the company's Board of Directors, as a body, in accordance with the terms of our engagement. Our work has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to the company's Board of Directors that we have done so, and state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's Board of Directors, as a body, for our work or for this report.

We have carried out this engagement in accordance with guidance issued by the Institute of Chartered Accountants in Ireland and have complied with the ethical guidance laid down by the Institute relating to members undertaking the compilation of financial statements.

You have acknowledged on the Balance Sheet as at 16 December 2025 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the period.

We have not been instructed to carry out an audit of the financial statements. 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 financial statements.

McAleer Jackson Ltd

Chartered Accountants

Church House

24 Dublin Road

OMAGH

Co. Tyrone

BT78 1HE

23 April 2026

DEVINE SAND & GRAVEL LIMITED (REGISTERED NUMBER: NI029533) |

BALANCE SHEET

16 DECEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 3 | 35,000 |  | 20,521 |  |

CURRENT ASSETS

Stocks | - |  | 375 |  |

Debtors | 4 | 95,118 |  | 33,431 |  |

Cash at bank | 50,324 |  | 56,906 |  |

145,442 |  | 90,712 |  |

CREDITORS

Amounts falling due within one year | 5 | 33,737 |  | 31,990 |  |

NET CURRENT ASSETS | 111,705 |  | 58,722 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 146,705 |  | 79,243 |  |

CREDITORS

Amounts falling due after more than one year | 6 | 143,740 |  | 140,910 |  |

NET ASSETS/(LIABILITIES) | 2,965 |  | (61,667 | ) |

CAPITAL AND RESERVES

Called up share capital | 400 |  | 400 |  |

Retained earnings | 2,565 |  | (62,067 | ) |

SHAREHOLDERS' FUNDS | 2,965 |  | (61,667 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 16 December 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 16 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.

DEVINE SAND & GRAVEL LIMITED (REGISTERED NUMBER: NI029533) |

BALANCE SHEET - continued

16 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 April 2026 and were signed on its behalf by:

Gerard Devine - Director

William John Devine - Director

DEVINE SAND & GRAVEL LIMITED (REGISTERED NUMBER: NI029533) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD 1 JANUARY 2025 TO 16 DECEMBER 2025

1. | 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.

| The financial statements are prepared in sterling which is the functional currency of the company.

| Turnover

| Turnover represents amounts invoiced during the year, exclusive of Value Added Tax.

| Tangible fixed assets

| Tangible fixed assets are stated at valuation as per the directors at the date of liquidation.

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

| Buildings - 10% straight line

| Plant & machinery - 10% straight line

| Motor vehicles - 20% straight line

| Stock

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

| Taxation

| Taxation for the period 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.

| 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 period 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.

DEVINE SAND & GRAVEL LIMITED (REGISTERED NUMBER: NI029533) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 1 JANUARY 2025 TO 16 DECEMBER 2025

1. | ACCOUNTING POLICIES - continued

| Debtors and creditors receivable/payable within one year

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transactional price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

2. | EMPLOYEES AND DIRECTORS

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

3. | TANGIBLE FIXED ASSETS

| Plant & |  | Motor |

| Buildings |  | machinery |  | vehicles |  | Totals

£ | £ | £ | £ |

| COST OR VALUATION

| At 1 January 2025 | 151,422 |  | 634,557 |  | 15,000 |  | 800,979 |  |

| Additions | - |  | 39,036 |  | - |  | 39,036 |  |

| Disposals | - |  | (148,536 | ) | - |  | (148,536 | ) |

| Revaluations | - |  | 35,000 |  | - |  | 35,000 |  |

| At 16 December 2025 | 151,422 |  | 560,057 |  | 15,000 |  | 726,479 |  |

| DEPRECIATION

| At 1 January 2025 | 151,422 |  | 614,036 |  | 15,000 |  | 780,458 |  |

| Charge for period | - |  | 20,521 |  | - |  | 20,521 |  |

| Eliminated on disposal | - |  | (109,500 | ) | - |  | (109,500 | ) |

| At 16 December 2025 | 151,422 |  | 525,057 |  | 15,000 |  | 691,479 |  |

| NET BOOK VALUE

| At 16 December 2025 | - |  | 35,000 |  | - |  | 35,000 |  |

| At 31 December 2024 | - |  | 20,521 |  | - |  | 20,521 |  |

| Cost or valuation at 16 December 2025 is represented by:

| Plant & |  | Motor |

| Buildings |  | machinery |  | vehicles |  | Totals

£ | £ | £ | £ |

| Valuation in 2025 | - |  | 35,000 |  | - |  | 35,000 |  |

| Cost | 151,422 |  | 525,057 |  | 15,000 |  | 691,479 |  |

151,422 |  | 560,057 |  | 15,000 |  | 726,479 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 95,118 |  | 33,431 |  |

DEVINE SAND & GRAVEL LIMITED (REGISTERED NUMBER: NI029533) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 1 JANUARY 2025 TO 16 DECEMBER 2025

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | - |  | 211 |  |

| Trade creditors | 345 |  | 19,361 |  |

| Taxation and social security | 29,142 |  | 8,468 |  |

| Other creditors | 4,250 |  | 3,950 |  |

33,737 |  | 31,990 |  |

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

2025 | 2024 |

£ | £ |

| Other creditors | 143,740 |  | 140,910 |  |

| Amounts falling due in more than five years:

| Repayable otherwise than by instalments

| Directors loan | 71,870 |  | 70,455 |  |

| Other creditors | 71,870 |  | 70,455 |  |

143,740 |  | 140,910 |  |

7. | ULTIMATE CONTROLLING PARTY

| The directors are considered to be the ultimate controlling party by virtue of their ability to act in concert in respect of the financial policies of the company.