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REGISTERED NUMBER: NI000198 (Northern Ireland)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 APRIL 2026 |

| FOR |

| J. & J. HUNTER LIMITED |

J. & J. HUNTER LIMITED (REGISTERED NUMBER: NI000198)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

| Page |

Company Information | 1 |

Balance Sheet | 2 |  | to |  | 3

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

J. & J. HUNTER LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 30 APRIL 2026

| DIRECTORS: | R Donnelly

| J I Donnelly

| REGISTERED OFFICE: | 17 Clarendon Road

| Clarendon Dock

| Belfast

| BT1 3BG

| REGISTERED NUMBER: | NI000198 (Northern Ireland)

| ACCOUNTANTS: | Baker Tilly Mooney Moore

| Chartered Certified Accountants

| 17 Clarendon Road

| Clarendon Dock

| Belfast

| BT1 3BG

| BANKERS: | First Trust Bank

| 31 - 35 High Street

| Belfast

| Co. Antrim

| BT1 2AL

| SOLICITORS: | Agnew Andress Higgins

| 92 High Street

| Belfast

| BT1 2BG

J. & J. HUNTER LIMITED (REGISTERED NUMBER: NI000198)

BALANCE SHEET

30 APRIL 2026

| 30.4.26 | 30.4.25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 28,152 |  | 30,744 |  |

CURRENT ASSETS

Debtors | 5 | 5,968 |  | 47,898 |  |

Cash at bank | 276,306 |  | 190,627 |  |

282,274 |  | 238,525 |  |

CREDITORS

Amounts falling due within one year | 6 | 26,367 |  | 25,372 |  |

NET CURRENT ASSETS | 255,907 |  | 213,153 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 284,059 |  | 243,897 |  |

CAPITAL AND RESERVES

Called up share capital | 150,000 |  | 150,000 |  |

Retained earnings | 134,059 |  | 93,897 |  |

SHAREHOLDERS' FUNDS | 284,059 |  | 243,897 |  |

J. & J. HUNTER LIMITED (REGISTERED NUMBER: NI000198)

BALANCE SHEET - continued

30 APRIL 2026

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 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 25 June 2026 and were signed on its behalf by:

J I Donnelly - Director

J. & J. HUNTER LIMITED (REGISTERED NUMBER: NI000198)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

1. | STATUTORY INFORMATION

| J. & J. Hunter 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.

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

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.

| 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 tangible assets. Factors taken into consideration in reaching such a decision include the economic viability and expected future financial performance of the asset and the business in general.

| The directors also consider the depreciation rates on an annual basis to ensure there is sufficient evidence to support these and that the estimates remains reasonable.

| Tangible fixed assets

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

| Long leasehold | - | 2% on cost

| 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.

J. & J. HUNTER LIMITED (REGISTERED NUMBER: NI000198)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2026

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.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2025 - 3 ) .

4. | TANGIBLE FIXED ASSETS

| Land and

| buildings

£ |

| COST

| At 1 May 2025

| and 30 April 2026 | 129,620 |  |

| DEPRECIATION

| At 1 May 2025 | 98,876 |  |

| Charge for year | 2,592 |  |

| At 30 April 2026 | 101,468 |  |

| NET BOOK VALUE

| At 30 April 2026 | 28,152 |  |

| At 30 April 2025 | 30,744 |  |

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

| 30.4.26 |  | 30.4.25

£ | £ |

| Other debtors | 5,968 |  | 47,898 |  |

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

| 30.4.26 |  | 30.4.25

£ | £ |

| Taxation and social security | 12,982 |  | 13,794 |  |

| Other creditors | 13,385 |  | 11,578 |  |

26,367 |  | 25,372 |  |

J. & J. HUNTER LIMITED (REGISTERED NUMBER: NI000198)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2026

7. | CONTROLLING PARTY

| The controlling party is Whitecliff Holdings Limited.