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REGISTERED NUMBER: SC611507 (Scotland)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

JDW Agri Limited

JDW Agri Limited (Registered number: SC611507)

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

Balance Sheet | 1 |

Notes to the Financial Statements | 3 |

JDW Agri Limited (Registered number: SC611507)

Balance Sheet

31 December 2025

| 31.12.25 |  | 31.12.24

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 973,999 |  | 898,636 |  |

Investments | 5 | 25 |  | 25 |  |

974,024 |  | 898,661 |  |

CURRENT ASSETS

Stocks | 347,174 |  | 356,500 |  |

Debtors | 6 | 662,313 |  | 327,361 |  |

Cash at bank | 195,114 |  | 194,880 |  |

1,204,601 |  | 878,741 |  |

CREDITORS

Amounts falling due within one year | 7 | (720,696 | ) | (508,772 | ) |

NET CURRENT ASSETS | 483,905 |  | 369,969 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,457,929 |  | 1,268,630 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (494,253 | ) | (489,795 | ) |

PROVISIONS FOR LIABILITIES | (57,735 | ) | (34,953 | ) |

NET ASSETS | 905,941 |  | 743,882 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 905,841 |  | 743,782 |  |

905,941 |  | 743,882 |  |

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.

JDW Agri Limited (Registered number: SC611507)

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 Board of Directors and authorised for issue on 8 April 2026 and were signed on its behalf by:

James Warnock - Director

Duncan Warnock - Director

JDW Agri Limited (Registered number: SC611507)

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| JDW Agri Limited is a private company, limited by shares, domiciled in Scotland, registration number SC611507. The registered office is Gartfinnan Farm, Forestmill, Alloa, United Kingdom, FK10 3QA.

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.

| Turnover

| The turnover shown in the profit and loss account represents the sale of agricultural supplies, exclusive of Value Added Tax. Sales are recognised at the point the goods or services are provided.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Land and buildings | - | 2% on cost

| Plant and machinery etc | - | 33% on reducing balance and 25% on reducing balance

| Tangible fixed assets are stated at cost less depreciation. Cost represents purchase price together with any incidental costs of acquisition.

| The directors have considered the residual value of all tangible fixed assets to be immaterial and therefore all tangible fixed assets are depreciated to nil value.

| Stocks

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

| 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.

| 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.

JDW Agri Limited (Registered number: SC611507)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| 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.

| Provisions

| Provisions are recognised when the company has a legal or constructive obligation as a result of a past event, it is probable that an outflow of resources will be required to settle the obligation, and the amount has been reliably estimated. Provisions are not recognised for future operating losses. Provisions are discounted where the time value of money is material.

| Where there are a number of similar obligations, the likelihood that an outflow will be required in settlement is

| determined by considering the class of obligations as a whole. A provision is recognised even if the likelihood of an outflow with respect to any one item included in the same class of obligations may be small.

3. | EMPLOYEES AND DIRECTORS

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

4. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1 January 2025 | 788,103 |  | 221,451 |  | 1,009,554 |  |

| Additions | - |  | 155,324 |  | 155,324 |  |

| At 31 December 2025 | 788,103 |  | 376,775 |  | 1,164,878 |  |

| DEPRECIATION

| At 1 January 2025 | 29,279 |  | 81,639 |  | 110,918 |  |

| Charge for year | 15,762 |  | 64,199 |  | 79,961 |  |

| At 31 December 2025 | 45,041 |  | 145,838 |  | 190,879 |  |

| NET BOOK VALUE

| At 31 December 2025 | 743,062 |  | 230,937 |  | 973,999 |  |

| At 31 December 2024 | 758,824 |  | 139,812 |  | 898,636 |  |

JDW Agri Limited (Registered number: SC611507)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

4. | TANGIBLE FIXED ASSETS - continued

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Plant and

| machinery

| etc

£ |

| COST

| At 1 January 2025 | 87,500 |  |

| Additions | 85,000 |  |

| At 31 December 2025 | 172,500 |  |

| DEPRECIATION

| At 1 January 2025 | 48,328 |  |

| Charge for year | 27,067 |  |

| At 31 December 2025 | 75,395 |  |

| NET BOOK VALUE

| At 31 December 2025 | 97,105 |  |

| At 31 December 2024 | 39,172 |  |

5. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 25 |  |

| NET BOOK VALUE

| At 31 December 2025 | 25 |  |

| At 31 December 2024 | 25 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Trade debtors | 649,331 |  | 303,415 |  |

| Other debtors | 12,982 |  | 23,946 |  |

662,313 |  | 327,361 |  |

JDW Agri Limited (Registered number: SC611507)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Bank loans and overdrafts | 8,896 |  | 26,312 |  |

| Hire purchase contracts | 36,481 |  | 19,688 |  |

| Trade creditors | 453,462 |  | 300,544 |  |

| Taxation and social security | 110,962 |  | 111,512 |  |

| Other creditors | 110,895 |  | 50,716 |  |

720,696 |  | 508,772 |  |

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

| 31.12.25 |  | 31.12.24

£ | £ |

| Bank loans | 477,586 |  | 470,107 |  |

| Hire purchase contracts | 16,667 |  | 19,688 |  |

494,253 |  | 489,795 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yrs | 442,002 |  | 394,883 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.12.25 |  | 31.12.24

£ | £ |

| Bank loans | 486,482 |  | 476,640 |  |

| In respect of the bank loans provided, The Royal Bank of Scotland holds a floating charge over the property held in the company.