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REGISTERED NUMBER: SC490444 (Scotland)

| Happy Harvest Scotland Ltd |

| Unaudited Financial Statements |

| for the Year Ended 30 November 2025 |

| Happy Harvest Scotland Ltd (Registered number: SC490444) |

Contents of the Financial Statements

for the Year Ended 30 November 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Happy Harvest Scotland Ltd |

Company Information

for the Year Ended 30 November 2025

| DIRECTOR: | Ms X Yuan

| REGISTERED OFFICE: | 9 Ainslie Place

| Edinburgh

| Midlothian

| EH3 6AT

| REGISTERED NUMBER: | SC490444 (Scotland)

| ACCOUNTANTS: | Whitelaw Wells

| 9 Ainslie Place

| Edinburgh

| Midlothian

| EH3 6AT

| BANKERS: | The Royal Bank of Scotland plc

| Dunfermline Branch

| 52 - 54 East Port

| Dunfermline

| KY12 7HB

| Happy Harvest Scotland Ltd (Registered number: SC490444) |

Balance Sheet

30 November 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 17,856 |  | 19,642 |  |

Tangible assets | 5 | 2,809 |  | 1,448 |  |

20,665 |  | 21,090 |  |

CURRENT ASSETS

Stocks | 14,000 |  | 14,000 |  |

Debtors | 6 | 6,638 |  | 14,144 |  |

Cash at bank | 10,581 |  | 52,267 |  |

31,219 |  | 80,411 |  |

CREDITORS

Amounts falling due within one year | 7 | 47,176 |  | 54,708 |  |

NET CURRENT (LIABILITIES)/ASSETS | (15,957 | ) | 25,703 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 4,708 |  | 46,793 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (23,835 | ) | (38,906 | ) |

PROVISIONS FOR LIABILITIES | - |  | (275 | ) |

NET (LIABILITIES)/ASSETS | (19,127 | ) | 7,612 |  |

| Happy Harvest Scotland Ltd (Registered number: SC490444) |

Balance Sheet - continued

30 November 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | (19,227 | ) | 7,512 |  |

SHAREHOLDERS' FUNDS | (19,127 | ) | 7,612 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

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 29 April 2026 and were signed by:

Ms X Yuan - Director

| Happy Harvest Scotland Ltd (Registered number: SC490444) |

Notes to the Financial Statements

for the Year Ended 30 November 2025

1. | STATUTORY INFORMATION

| Happy Harvest Scotland Ltd is a private company, limited by shares , registered in Scotland. 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.

| Turnover and revenue recognition

| Turnover, which represents net invoiced sales of goods exclusive of value added tax, is recognised at the point when a meal is served or delivered to the customer.

| Lease premium

| Lease premium, being the amount paid in connection with the acquisition of a business in 2022, is being amortised evenly over its estimated useful life of fifteen years.

| Tangible fixed assets

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

| useful life.

| Plant and machinery etc - 25% on cost and 33% on cost

| Stocks

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

| Financial instruments

| The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

| All loans with related parties are all repayable on demand.

| Happy Harvest Scotland Ltd (Registered number: SC490444) |

Notes to the Financial Statements - continued

for the Year Ended 30 November 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| 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 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 5 (2024 - 6 ) .

| Happy Harvest Scotland Ltd (Registered number: SC490444) |

Notes to the Financial Statements - continued

for the Year Ended 30 November 2025

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 December 2024

| and 30 November 2025 | 25,000 |  |

| AMORTISATION

| At 1 December 2024 | 5,358 |  |

| Charge for year | 1,786 |  |

| At 30 November 2025 | 7,144 |  |

| NET BOOK VALUE

| At 30 November 2025 | 17,856 |  |

| At 30 November 2024 | 19,642 |  |

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 December 2024 | 4,508 |  |

| Additions | 2,457 |  |

| At 30 November 2025 | 6,965 |  |

| DEPRECIATION

| At 1 December 2024 | 3,060 |  |

| Charge for year | 1,096 |  |

| At 30 November 2025 | 4,156 |  |

| NET BOOK VALUE

| At 30 November 2025 | 2,809 |  |

| At 30 November 2024 | 1,448 |  |

| Happy Harvest Scotland Ltd (Registered number: SC490444) |

Notes to the Financial Statements - continued

for the Year Ended 30 November 2025

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

2025 | 2024 |

£ | £ |

| Other debtors | 6,638 |  | 14,144 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 15,720 |  | 16,907 |  |

| Trade creditors | 1,866 |  | 8,353 |  |

| Taxation and social security | 10,412 |  | 16,940 |  |

| Other creditors | 19,178 |  | 12,508 |  |

47,176 |  | 54,708 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans | 23,835 |  | 38,906 |  |

9. | RELATED PARTY DISCLOSURES

| During the year, the director paid expenses totalling £21,284 (2024: £35,092) on behalf of the company. The company paid expenses totalling £1,275 (2024: £1,605) on behalf of the director and repaid £10,667 (2024: £Nil) to the director. The outstanding balance owed to the director was £14,500 (2024: £5,158) at 30 November 2025. The balance is unsecured, interest free and has no fixed repayment period.

10. | GOING CONCERN

| The financial statements have been prepared on the going concern principle which assumes that the company will continue to trade in the foreseeable future. In order to do so the company will require the continued support of its director and the director is willing to support the company.