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REGISTERED NUMBER: 04206555 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

HOLMES HALLS (PROCESSORS) LIMITED

HOLMES HALLS (PROCESSORS) LIMITED (REGISTERED NUMBER: 04206555) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| HOLMES HALLS (PROCESSORS) LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | H Johnson

| S Breen

| P M Walsh

| B Finco

| REGISTERED OFFICE: | Sculcoates Tannery

| Sculcoates

| Hull

| East Yorkshire

| HU5 1RL

| REGISTERED NUMBER: | 04206555 (England and Wales)

| AUDITORS: | BK Plus Audit Limited

| Sterling House

| 501 Middleton Road

| Oldham

| OL9 9LY

HOLMES HALLS (PROCESSORS) LIMITED (REGISTERED NUMBER: 04206555) |

BALANCE SHEET

31 DECEMBER 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 6,138,577 |  | 6,157,952 |  |

CURRENT ASSETS

Stocks | 738,034 |  | 654,541 |  |

Debtors | 5 | 1,254,141 |  | 1,650,778 |  |

Cash at bank and in hand | 320,582 |  | 409,385 |  |

2,312,757 |  | 2,714,704 |  |

CREDITORS

Amounts falling due within one year | 6 | (979,375 | ) | (1,007,377 | ) |

NET CURRENT ASSETS | 1,333,382 |  | 1,707,327 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 7,471,959 |  | 7,865,279 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (3,765,004 | ) | (4,181,528 | ) |

NET ASSETS | 3,706,955 |  | 3,683,751 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 2,500,000 |  | 2,500,000 |  |

Share premium | 250,000 |  | 250,000 |  |

Capital redemption reserve | 100,000 |  | 100,000 |  |

Fair value reserve | 11 | 649,031 |  | 649,031 |  |

Retained earnings | 207,924 |  | 184,720 |  |

SHAREHOLDERS' FUNDS | 3,706,955 |  | 3,683,751 |  |

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 9 April 2026 and were signed on its behalf by:

H Johnson - Director

HOLMES HALLS (PROCESSORS) LIMITED (REGISTERED NUMBER: 04206555) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Holmes Halls (Processors) 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

| The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

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.

| TURNOVER

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

| TANGIBLE FIXED ASSETS

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

| Land and buildings | - | 2% on cost

| Plant and machinery etc | - | 25% on cost and 10% on cost

| Land and buildings were valued on 16 November 2022. The valuation was undertaken by Scotts Property LLP Chartered Surveyors at market value.

| STOCKS

| Stocks are valued at the lower of average cost and estimated net realisable value. Cost comprises direct materials and labour costs together with the relevant factory overheads on the basis of normal activity levels.

| 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.

HOLMES HALLS (PROCESSORS) LIMITED (REGISTERED NUMBER: 04206555) |

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.

| FOREIGN CURRENCIES

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet 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.

| HIRE PURCHASE AND LEASING COMMITMENTS

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

| PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS

| The company contributes to personal pension schemes individual to the employees and the pension charge represents the amount payable by the company to these schemes in respect of the year. Pension contributions outstanding at the year end were £nil (2023 - £nil).

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 49 (2024 - 49 ) .

HOLMES HALLS (PROCESSORS) LIMITED (REGISTERED NUMBER: 04206555) |

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 | 1,879,917 |  | 7,571,349 |  | 9,451,266 |  |

| Additions | - |  | 529,341 |  | 529,341 |  |

| At 31 December 2025 | 1,879,917 |  | 8,100,690 |  | 9,980,607 |  |

| DEPRECIATION

| At 1 January 2025 | 39,334 |  | 3,253,980 |  | 3,293,314 |  |

| Charge for year | 19,961 |  | 528,755 |  | 548,716 |  |

| At 31 December 2025 | 59,295 |  | 3,782,735 |  | 3,842,030 |  |

| NET BOOK VALUE

| At 31 December 2025 | 1,820,622 |  | 4,317,955 |  | 6,138,577 |  |

| At 31 December 2024 | 1,840,583 |  | 4,317,369 |  | 6,157,952 |  |

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

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| Valuation in 2022 | 1,703,570 |  | - |  | 1,703,570 |  |

| Valuation in 2023 | 176,347 |  | 7,202,359 |  | 7,378,706 |  |

| Valuation in 2024 | - |  | 368,990 |  | 368,990 |  |

| Valuation in 2025 | - |  | 529,341 |  | 529,341 |  |

1,879,917 |  | 8,100,690 |  | 9,980,607 |  |

HOLMES HALLS (PROCESSORS) LIMITED (REGISTERED NUMBER: 04206555) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

4. | TANGIBLE FIXED ASSETS - continued

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

2025 | 2024 |

£ | £ |

| Cost | 1,155,489 |  | 1,155,489 |  |

| Aggregate depreciation | 121,466 |  | 121,466 |  |

| Value of land in freehold land and buildings | 1,046,066 |  | 1,046,066 |  |

| Freehold property was valued on an open market basis on 16 November 2022 by Scotts Property LLP .

| The net book value of assets held under Hire Purchase contracts was £41,877 (2024 - £55,358).

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

2025 | 2024 |

£ | £ |

| Trade debtors | 582,225 |  | 800,491 |  |

| Other debtors | 671,916 |  | 850,287 |  |

1,254,141 |  | 1,650,778 |  |

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

2025 | 2024 |

£ | £ |

| Hire purchase contracts (see note 8) | 16,313 |  | 16,313 |  |

| Trade creditors | 451,729 |  | 688,557 |  |

| Taxation and social security | 175,282 |  | 146,618 |  |

| Other creditors | 336,051 |  | 155,889 |  |

979,375 |  | 1,007,377 |  |

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

2025 | 2024 |

£ | £ |

| Hire purchase contracts (see note 8) | 16,344 |  | 32,868 |  |

| Other creditors | 3,748,660 |  | 4,148,660 |  |

3,765,004 |  | 4,181,528 |  |

HOLMES HALLS (PROCESSORS) LIMITED (REGISTERED NUMBER: 04206555) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

8. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Hire purchase |

| contracts |

2025 | 2024 |

£ | £ |

| Net obligations repayable:

| Within one year | 16,313 |  | 16,313 |  |

| Between one and five years | 16,344 |  | 32,868 |  |

32,657 |  | 49,181 |  |

| Non-cancellable |

| operating leases |

2025 | 2024 |

£ | £ |

| Within one year | 56,391 |  | 56,391 |  |

| Between one and five years | 10,612 |  | 67,003 |  |

67,003 |  | 123,394 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 32,657 |  | 49,181 |  |

| Hire purchase creditors of £32,657 (2024 - £49,181) are secured by the assets to which they relate.

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 2,500,000 | Ordinary | 1 | 2,500,000 |  | 2,500,000 |  |

HOLMES HALLS (PROCESSORS) LIMITED (REGISTERED NUMBER: 04206555) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

11. | RESERVES

| Fair

| value

| reserve

£ |

| At 1 January 2025

| and 31 December 2025 | 649,031 |  |

12. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Dominic Huxley ACA (Senior Statutory Auditor)

| for and on behalf of BK Plus Audit Limited

13. | CAPITAL COMMITMENTS

2025 | 2024 |

£ | £ |

| Contracted but not provided for in the

| financial statements | 530,000 |  | 170,000 |  |

14. | RELATED PARTY DISCLOSURES

| Included in trade debtors and trade creditors are the following related party balances detailed together with associated sales and purchase transactions.

| Year ended 31 December 2025 |  | Sales |  | Debtors |  | Purchases |  | Creditor |  |

| Adelaide Finco (UK) Limited |  | 3,128,679 |  | - |  | 3,215 |  | - |  |

| Dunbia (UK) |  | 3,699,718 |  | 298,535 |  | 10,267 |  | 2,136,000 |  |

| Finco 1865 SPA |  | - |  | - |  | 38,400 |  | 1,612,660 |  |

| Year ended 31 December 2024 |  |

| Adelaide Finco (UK) Limited |  | 5,695,738 |  | 353,845 |  | 24,797 |  | 324 |  |

| Dunbia (UK) |  | 2,741,970 |  | 400,729 |  | 49,316 |  | 2,376,000 |  |

| Finco 1865 SPA |  | - |  | - |  | 45,781 |  | 1,772,660 |  |

| The director, Howard Johnson, is also a director of Adelaide Finco (UK) Limited and the director, Sean Breen is also a director of Dunbia (UK).

15. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is Dawn Holdings Limited.