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REGISTERED NUMBER: NI040561 (Northern Ireland)

| BELLE ISLE LIMITED |

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 DECEMBER 2025 |

| BELLE ISLE LIMITED (REGISTERED NUMBER: NI040561) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| BELLE ISLE LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | Mr R T D Crawford

| Mrs M A Blakely

| Mr G R Crawford

| Mr M T Crawford

| REGISTERED OFFICE: | Belle Isle Estate

| Lisbellaw

| Enniskillen

| Co. Fermanagh

| BT94 5HG

| REGISTERED NUMBER: | NI040561 (Northern Ireland)

| AUDITORS: | McAleer Jackson Ltd

| Chartered Accountants & Statutory Auditors

| Church House

| 24 Dublin Road

| OMAGH

| Co. Tyrone

| BT78 1HE

| BANKERS: | Danske Bank

| 45 - 48 High Street

| Portadown

| Co. Armagh

| BT62 1LB

| BELLE ISLE LIMITED (REGISTERED NUMBER: NI040561) |

BALANCE SHEET

31 DECEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 2,897,677 |  | 2,114,248 |  |

CURRENT ASSETS

Stocks | 2,080 |  | 2,080 |  |

Debtors | 5 | 36,316 |  | 38,455 |  |

Cash at bank and in hand | 41,045 |  | 62,249 |  |

79,441 |  | 102,784 |  |

CREDITORS

Amounts falling due within one year | 6 | 280,518 |  | 241,519 |  |

NET CURRENT LIABILITIES | (201,077 | ) | (138,735 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,696,600 |  | 1,975,513 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (1,026,589 | ) | (189,462 | ) |

PROVISIONS FOR LIABILITIES | (121,319 | ) | (25,294 | ) |

NET ASSETS | 1,548,692 |  | 1,760,757 |  |

CAPITAL AND RESERVES

Called up share capital | 317,981 |  | 317,981 |  |

Share premium | 1,373,064 |  | 1,373,064 |  |

Retained earnings | (142,353 | ) | 69,712 |  |

1,548,692 |  | 1,760,757 |  |

| BELLE ISLE LIMITED (REGISTERED NUMBER: NI040561) |

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 1 July 2026 and were signed on its behalf by:

Mr R T D Crawford - Director

| BELLE ISLE LIMITED (REGISTERED NUMBER: NI040561) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Belle Isle 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.

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.

| The financial statements are shown in sterling, which is the functional currency of the company.

| Going concern

| The company finances its working capital and capital expenditure by way of funding provided to it by its parent company, fellow group companies, and its directors. The company's results and net asset position are disclosed on pages 8-9.

| The company's ultimate parent has confirmed that the group companies will continue to provide financial support to the company for a period of at least one year from the date of the approval of these financial statements. It is on the basis of that continued group support that the director concludes that the company will continue as a going concern, and these financial statements therefore have been prepared on the going concern basis.

| 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

| Tangible fixed assets are stated at cost or valuation, net of depreciation and any provisions for

| impairment.

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

| estimated useful life.

| Plant and machinery - 20% reducing balance

| Fixtures and fittings - 20% reducing balance

| Land and buildings - 2% straight line

| Stocks

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

| BELLE ISLE LIMITED (REGISTERED NUMBER: NI040561) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 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.

| 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.

| Debtors and creditors receivable/payable within one year

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transactional price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

| Grant income

| Grants related to expenditure are credited to the Income Statement as the expenditure is incurred.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 8 (2024 - 13 ) .

| BELLE ISLE LIMITED (REGISTERED NUMBER: NI040561) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Land & |  | Plant & |  | and |

| buildings |  | machinery |  | fittings |  | Totals

£ | £ | £ | £ |

| COST

| At 1 January 2025 | 2,212,059 |  | 274,137 |  | 284,111 |  | 2,770,307 |  |

| Additions | 412,321 |  | 158,464 |  | 316,704 |  | 887,489 |  |

| At 31 December 2025 | 2,624,380 |  | 432,601 |  | 600,815 |  | 3,657,796 |  |

| DEPRECIATION

| At 1 January 2025 | 278,161 |  | 140,090 |  | 237,808 |  | 656,059 |  |

| Charge for year | 24,631 |  | 35,073 |  | 44,356 |  | 104,060 |  |

| At 31 December 2025 | 302,792 |  | 175,163 |  | 282,164 |  | 760,119 |  |

| NET BOOK VALUE

| At 31 December 2025 | 2,321,588 |  | 257,438 |  | 318,651 |  | 2,897,677 |  |

| At 31 December 2024 | 1,933,898 |  | 134,047 |  | 46,303 |  | 2,114,248 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 776 |  | 3,936 |  |

| Other debtors | 35,540 |  | 34,519 |  |

36,316 |  | 38,455 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 58,186 |  | 105,254 |  |

| Taxation and social security | 16,973 |  | 5,860 |  |

| Other creditors | 205,359 |  | 130,405 |  |

280,518 |  | 241,519 |  |

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

2025 | 2024 |

£ | £ |

| Amounts owed to group undertakings | 1,026,589 |  | 189,462 |  |

| BELLE ISLE LIMITED (REGISTERED NUMBER: NI040561) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

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

| The Report of the Auditors was unqualified.

| MICHAEL BARNETT (Senior Statutory Auditor)

| for and on behalf of McAleer Jackson Ltd

9. | CAPITAL COMMITMENTS

| The company had no material capital commitments at the balance sheet date.

10. | ULTIMATE CONTROLLING PARTY

| The immediate and ultimate parent company is RTD Crawford Holdings Ltd, a company incorporated in Northern Ireland, which owns 100% of the issued share capital of Belle Isle Limited.

| The smallest and largest group of undertakings for which group financial statements are drawn up and for which the company is a member is RTD Crawford Holdings Ltd. Copies of group financial statements are available from Companies House.

| At the balance sheet date the ultimate controlling parties were Mr MT Crawford and Mr GR Crawford by virtue of their controlling interest in RTD Crawford Holdings Ltd.

11. | RECLASSIFICATION OF PRIOR YEAR PRESENTATION

| Certain prior year amounts have been reclassified for consistency with current year presentation. These reclassifications had no effect on the reported results of the operations.