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REGISTERED NUMBER: NI630175 (Northern Ireland)

GREAT NORTHERN MANUFACTURING LTD

Unaudited Financial Statements for the Year Ended 31 May 2025

GREAT NORTHERN MANUFACTURING LTD (REGISTERED NUMBER: NI630175)

Contents of the Financial Statements

FOR THE YEAR ENDED 31 MAY 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 3 |

GREAT NORTHERN MANUFACTURING LTD

Company Information

FOR THE YEAR ENDED 31 MAY 2025

| DIRECTORS: | Robert Douglas

| Anthony Carlin

| Colin Daly

| REGISTERED OFFICE: | Unit 9A Castlederg Enterprise Centre

| Castlederg

| Co. Tyrone

| BT81 7PX

| REGISTERED NUMBER: | NI630175 (Northern Ireland)

| ACCOUNTANTS: | Cooper Parry Advisory Limited

| Unit 7 Dyehouse

| Linen Green

| Dungannon

| Co. Tyrone

| BT71 7HB

GREAT NORTHERN MANUFACTURING LTD (REGISTERED NUMBER: NI630175)

Statement of Financial Position

31 MAY 2025

2025 | 2024 |

| Notes | £ | £

NON-CURRENT ASSETS

Investments | 5 | 300,000 |  | 300,000 |  |

CURRENT ASSETS

Inventories | 9,650 |  | 4,113 |  |

Receivables: amounts falling due within one year | 6 | 102,015 |  | 66,295 |  |

Cash at bank and in hand | 7,933 |  | 681 |  |

119,598 |  | 71,089 |  |

PAYABLES

Amounts falling due within one year | 7 | (416,580 | ) | (365,841 | ) |

NET CURRENT LIABILITIES | (296,982 | ) | (294,752 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 3,018 |  | 5,248 |  |

CAPITAL AND RESERVES

Called up share capital | 120 |  | 120 |  |

Retained earnings | 2,898 |  | 5,128 |  |

3,018 |  | 5,248 |  |

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

The members have not required the Company to obtain an audit of its financial statements for the year ended 31 May 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.

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 17 February 2026 and were signed on its behalf by:

Robert Douglas - Director

GREAT NORTHERN MANUFACTURING LTD (REGISTERED NUMBER: NI630175)

Notes to the Financial Statements

FOR THE YEAR ENDED 31 MAY 2025

1. | STATUTORY INFORMATION

| Great Northern Manufacturing Ltd is a private company limited by shares incorporated in Northern Ireland.

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The accounts are prepared under the historical cost convention modified when necessary to include the revaluation of certain non current assets.

| Revenue

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

| Inventories

| Inventories are valued at the lower of cost and net realisable value. Cost comprises expenditure incurred in the normal course of business in bringing inventories to their present location and condition. Full provision is made for obsolete and slow moving items. Net realisable value comprises actual or estimated selling price (net of trade discounts) less all further costs to completion or to be incurred in marketing and selling.

| Taxation

| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| Cash flow statement

| The company has availed of the exemption in FRS 102 Section 1A from the requirement to prepare a Statement of Cash Flows because it is classified as a small company.

| Investments in subsidiaries

| Investments held as fixed assets are stated at cost less provision for any permanent diminution in value. Income from other investments together with any related tax credit is recognised in the Income Statement in the year in which it is receivable.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

GREAT NORTHERN MANUFACTURING LTD (REGISTERED NUMBER: NI630175)

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 31 MAY 2025

5. | FIXED ASSET INVESTMENTS

Shares in |

group |

undertakings |

| £

| COST

| At 1 June 2024

| and 31 May 2025 | 300,000 |  |

| NET BOOK VALUE

| At 31 May 2025 | 300,000 |  |

| At 31 May 2024 | 300,000 |  |

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

2025 | 2024 |

| £ | £

| Trade receivables | 102,015 |  | 66,295 |  |

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

2025 | 2024 |

| £ | £

| Trade payables | 35,915 |  | 50,259 |  |

| Amounts owed to group undertakings | 375,558 |  | 308,559 |  |

| Taxation & social security | 1,957 |  | 3,873 |  |

| Other payables | 3,150 |  | 3,150 |  |

416,580 |  | 365,841 |  |

8. | RELATED PARTY DISCLOSURES

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

9. | DIRECTORS' CURRENT ACCOUNT

| At the year end an amount of £Nil (£Nil - 2024) was owing to the directors in respect of monies advanced to the company.