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REGISTERED NUMBER: NI004666 (Northern Ireland)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 DECEMBER 2025 |

| FOR |

| VOLGIE LIMITED |

VOLGIE LIMITED (REGISTERED NUMBER: NI004666)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

| Page |

Company Information | 1 |

Balance Sheet | 2 |  | to |  | 3

Notes to the Financial Statements | 4 |  | to |  | 6

VOLGIE LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTOR: | Mrs S J Gilbert

| REGISTERED OFFICE: | 42 Glencregagh Road

| Belfast

| BT8 6FZ

| REGISTERED NUMBER: | NI004666 (Northern Ireland)

| ACCOUNTANTS: | Baker Tilly Mooney Moore

| 17 Clarendon Road

| Belfast

| BT1 3BG

VOLGIE LIMITED (REGISTERED NUMBER: NI004666)

BALANCE SHEET

31 DECEMBER 2025

| 31.12.25 | 31.12.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investment property | 4 | 525,000 |  | 600,000 |  |

CURRENT ASSETS

Debtors | 5 | 221 |  | 221 |  |

Cash at bank | 142,487 |  | 115,558 |  |

142,708 |  | 115,779 |  |

CREDITORS

Amounts falling due within one year | 6 | 7,819 |  | 8,283 |  |

NET CURRENT ASSETS | 134,889 |  | 107,496 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 659,889 |  | 707,496 |  |

PROVISIONS FOR LIABILITIES | (7,848 | ) | (20,873 | ) |

ACCRUALS AND DEFERRED INCOME | (3,333 | ) | (3,333 | ) |

NET ASSETS | 648,708 |  | 683,290 |  |

CAPITAL AND RESERVES

Called up share capital | 5,000 |  | 5,000 |  |

Retained earnings | 643,708 |  | 678,290 |  |

648,708 |  | 683,290 |  |

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 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.

VOLGIE LIMITED (REGISTERED NUMBER: NI004666)

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 May 2026 and were signed by:

Mrs S J Gilbert - Director

VOLGIE LIMITED (REGISTERED NUMBER: NI004666)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Volgie Limited is a private company, limited by shares , registered in Northern Ireland. 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.

| Significant judgements and estimates

| In preparing these financial statements the directors have made the following judgements:

| Establish whether there are indicators of impairment of the company's investment property. Factors taken into consideration in reaching such a decision include the current market performance and expected future financial performance of the asset.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| 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.

| Financial instruments

| All financial instruments of the company are considered to meet the definition of basic financial instruments.

| Short term debtors and creditors

| Debtors and creditors with no stated interest rate and are receivable or payable on demand are recognised at transaction price, and subject to annual impairment reviews. Any losses arising on impairment are recognised in the profit and loss account.

| Cash and cash equivalents

| Cash and cash equivalents comprise cash at bank and in hand.

| 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 balance sheet date.

VOLGIE LIMITED (REGISTERED NUMBER: NI004666)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 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 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.

3. | EMPLOYEES AND DIRECTORS

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

4. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 January 2025 | 600,000 |  |

| Revaluations | (75,000 | ) |

| At 31 December 2025 | 525,000 |  |

| NET BOOK VALUE

| At 31 December 2025 | 525,000 |  |

| At 31 December 2024 | 600,000 |  |

| Fair value at 31 December 2025 is represented by:

£ |

| Valuation in 1998 | 291,499 |  |

| Valuation in 2017 | 300,000 |  |

| Valuation in 2026 | (75,000 | ) |

| Cost | 8,501 |  |

525,000 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Cost | 8,501 |  | 8,501 |  |

| Investment property was valued on an open market basis on 24 March 2026 by McConnell Chartered Surveyors .

| The directors have considered the valuation of investment property undertaken by McConnell Chartered Surveyors on 24 March 2026 and are satisfied that this represents the open market value of the property as at 31 December 2025.

VOLGIE LIMITED (REGISTERED NUMBER: NI004666)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Other debtors | 221 |  | 221 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade creditors | 1 |  | - |  |

| Taxation and social security | 6,425 |  | 6,890 |  |

| Other creditors | 1,393 |  | 1,393 |  |

7,819 |  | 8,283 |  |

7. | ULTIMATE CONTROLLING PARTY

| The company is controlled by the estate of Mrs A Doran through ownership of 100% of the issued ordinary share capital.