IRIS Accounts Production v26.1.10.61 NI676795 Board of Directors Board of Directors Board of Directors Board of Directors 31.12.25 1.1.25 31.12.25 31.12.25 Medium entities These accounts have been prepared in accordance with the provisions applicable to companies subject to the medium-sized companies regime. true true false true true false false false true false Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh NI676795 2024-12-31 NI676795 2025-12-31 NI676795 2025-01-01 2025-12-31 NI676795 2023-12-31 NI676795 2024-01-01 2024-12-31 NI676795 2024-12-31 NI676795 ns15:NorthernIreland 2025-01-01 2025-12-31 NI676795 ns14:PoundSterling 2025-01-01 2025-12-31 NI676795 ns10:Director1 2025-01-01 2025-12-31 NI676795 ns10:Director2 2025-01-01 2025-12-31 NI676795 ns10:Director3 2025-01-01 2025-12-31 NI676795 ns10:Director4 2025-01-01 2025-12-31 NI676795 ns10:Consolidated 2025-12-31 NI676795 ns10:ConsolidatedGroupCompanyAccounts 2025-01-01 2025-12-31 NI676795 ns10:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 NI676795 ns10:Consolidated ns10:MediumEntities 2025-01-01 2025-12-31 NI676795 ns10:Consolidated ns10:Audited 2025-01-01 2025-12-31 NI676795 ns10:Medium-sizedCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 NI676795 ns10:Medium-sizedCompaniesRegimeForAccounts 2025-01-01 2025-12-31 NI676795 ns10:Consolidated 2025-01-01 2025-12-31 NI676795 ns10:Consolidated ns10:Medium-sizedCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 NI676795 ns10:Medium-sizedCompaniesRegimeForAccounts ns10:Consolidated 2025-01-01 2025-12-31 NI676795 ns10:FullAccounts 2025-01-01 2025-12-31 NI676795 1 2025-01-01 2025-12-31 NI676795 ns10:OrdinaryShareClass1 2025-01-01 2025-12-31 NI676795 ns10:RegisteredOffice 2025-01-01 2025-12-31 NI676795 ns10:Consolidated 2024-01-01 2024-12-31 NI676795 ns5:CurrentFinancialInstruments 2025-12-31 NI676795 ns5:CurrentFinancialInstruments 2024-12-31 NI676795 ns5:Non-currentFinancialInstruments 2025-12-31 NI676795 ns5:Non-currentFinancialInstruments 2024-12-31 NI676795 ns5:ShareCapital 2025-12-31 NI676795 ns5:ShareCapital 2024-12-31 NI676795 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 NI676795 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 NI676795 ns5:ShareCapital 2023-12-31 NI676795 ns5:RetainedEarningsAccumulatedLosses 2023-12-31 NI676795 ns5:RetainedEarningsAccumulatedLosses 2024-01-01 2024-12-31 NI676795 ns5:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 NI676795 ns5:IntangibleAssetsOtherThanGoodwill 2025-01-01 2025-12-31 NI676795 ns5:CostValuation 2024-12-31 NI676795 ns5:AdditionsToInvestments 2025-12-31 NI676795 ns5:CostValuation 2025-12-31 NI676795 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-12-31 NI676795 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-12-31 NI676795 ns10:OrdinaryShareClass1 2025-12-31 NI676795 ns5:RetainedEarningsAccumulatedLosses 2024-12-31

REGISTERED NUMBER: NI676795 (Northern Ireland)

| RTD CRAWFORD HOLDINGS LTD |

| GROUP STRATEGIC REPORT, |

| REPORT OF THE DIRECTORS AND |

| CONSOLIDATED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 DECEMBER 2025 |

RTD CRAWFORD HOLDINGS LTD (REGISTERED NUMBER: NI676795) |

CONTENTS OF THE CONSOLIDATED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

| Company Information | 1 |

| Group Strategic Report | 2 |

| Report of the Directors | 5 |

| Report of the Independent Auditors | 7 |

| Consolidated Income Statement | 11 |

| Consolidated Other Comprehensive Income | 12 |

| Consolidated Balance Sheet | 13 |

| Company Balance Sheet | 15 |

| Consolidated Statement of Changes in Equity | 17 |

| Company Statement of Changes in Equity | 18 |

| Consolidated Cash Flow Statement | 19 |

| Notes to the Consolidated Cash Flow Statement | 20 |

| Notes to the Consolidated Financial Statements | 22 |

| RTD CRAWFORD HOLDINGS LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | Mrs M A Blakely

| Mr R T D Crawford

| Mr G R Crawford

| Mr M T Crawford

| REGISTERED OFFICE: | 9 Drummeer Road

| Faughard

| LISBELLAW

| Co. Fermanagh

| BT94 5ES

| REGISTERED NUMBER: | NI676795 (Northern Ireland)

| AUDITORS: | McAleer Jackson Ltd

| Chartered Accountants & Statutory Auditors

| Church House

| 24 Dublin Road

| OMAGH

| Co. Tyrone

| BT78 1HE

| BANKERS: | Danske Bank

| Donegall Square West

| BELFAST

| BT1 6JS

RTD CRAWFORD HOLDINGS LTD (REGISTERED NUMBER: NI676795) |

GROUP STRATEGIC REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

The directors present their strategic report of the company and the group for the year ended 31 December 2025.

REVIEW OF BUSINESS

The financial results for the period are set out in the following pages and are considered by the directors to be satisfactory considering the volatility in raw material prices that prevailed in core business during the year.

The directors continue to review all operations to ensure adequate and appropriate facilities are available to meet future demand and evolving market conditions.

Investment in the enhancement of the group's assets continued in this financial year, through the development of the Belle Isle facilities and the commencement of construction of the Carrybridge Hotel.

The group remains committed to continued growth in all business sectors through delivering quality products and services to its customers. The opportunities for further diversification of the group's operations continue to be considered and implemented by the directors.

RTD CRAWFORD HOLDINGS LTD (REGISTERED NUMBER: NI676795) |

GROUP STRATEGIC REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

PRINCIPAL RISKS AND UNCERTAINTIES

The management and the execution of the group's strategy is subject to a number of risks. The key business risks and uncertainties affecting the group are considered to relate to competition in all of the sectors it operates, the impact of the wider economy on product demand and the ongoing sustainable supply of quality raw materials.

Supply chain and pricing challenges arising during the year and since the balance sheet date have had a significant impact on operations. The overall performance for the year demonstrated both the agility of our management team in responding at speed to emerging events, and to the strength of the group relationship with suppliers and customers.

Environment

The group recognises it responsibility to carry out all operations whilst minimising environmental impacts. The directors' continued aim is to comply with all applicable environmental legislation, prevent pollution and reduce waste wherever possible.

Health and Safety

The group is committed to achieving the highest practicable standards in health and safety management and strives to make its sites and offices safe environments for employees and customer alike.

Human resources

The group's staff are a key resource in the business. Their knowledge and experience enable the company to meet customer requirements, and retention of key staff is therefore important.

Financial risk management

The group's operations expose it to a variety of financial risks that include the effects of changes in, price risk, liquidity risk, foreign currency risk and credit risk.

Liquidity risk

The group actively maintains liquidity within its balance sheet to ensure that sufficient funds are available for operations and planned investment, as required.

Price risk

The group is exposed to commodity price risk as a result of its manufacturing operations. However, given the size of the group's operations, the costs of managing exposure to commodity price risk exceed any potential benefits. The directors will revisit the appropriateness of this policy should the group's operations change in size or nature.

Foreign currency risk

The group manages exposure to foreign currency risk through the use of dedicated bank accounts denominated in foreign currencies to which receipts are lodged, and out of which payments are made. The directors monitor movements to the exchange rates on a regular basis, and trade funds when rates are favourable.

Credit risk

The group's credit risk is primarily attributable to its trade debtors, which is minimised by the number of long established customers and its emphasis on good credit management.

RTD CRAWFORD HOLDINGS LTD (REGISTERED NUMBER: NI676795) |

GROUP STRATEGIC REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

KEY PERFORMANCE INDICATORS (KPIS)

Given the straightforward nature of the business, the group's directors are of the opinion that analysis using KPIs is not necessary for an understanding of the development, performance or position of the group.

ON BEHALF OF THE BOARD:

Mr R T D Crawford - Director

1 July 2026

RTD CRAWFORD HOLDINGS LTD (REGISTERED NUMBER: NI676795) |

REPORT OF THE DIRECTORS

FOR THE YEAR ENDED 31 DECEMBER 2025

The directors present their report with the financial statements of the company and the group for the year ended 31 December 2025.

PRINCIPAL ACTIVITY

The principal activity of the group in the year under review was that of importation, processing and manufacturing of timber products, farming and the provision of leisure and hospitality services.

DIVIDENDS

No dividends will be distributed for the year ended 31 December 2025.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 January 2025 to the date of this report.

Mrs M A Blakely

Mr R T D Crawford

Mr G R Crawford

Mr M T Crawford

FUTURE DEVELOPMENTS

The company continues to be the parent company of a dynamic group with a proven reputation for delivering high-quality, value-driven solutions across a diverse range of sectors. With this approach in mind the company plans to continue with the group's controlled growth and diversification.

DIRECTORS' RESPONSIBILITIES STATEMENT

The directors are responsible for preparing the Group Strategic Report, the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the group and of the profit or loss of the group for that period. In preparing these financial statements, the directors are required to:

- | select suitable accounting policies and then apply them consistently;

- | make judgements and accounting estimates that are reasonable and prudent;

- | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's and the group's transactions and disclose with reasonable accuracy at any time the financial position of the company and the group and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and the group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the group's auditors are unaware, and each director has taken all the steps that he or she ought to have taken as a director in order to make himself or herself aware of any relevant audit information and to establish that the group's auditors are aware of that information.

RTD CRAWFORD HOLDINGS LTD (REGISTERED NUMBER: NI676795) |

REPORT OF THE DIRECTORS

FOR THE YEAR ENDED 31 DECEMBER 2025

AUDITORS

The auditors, McAleer Jackson Ltd, will be proposed for re-appointment at the forthcoming Annual General Meeting.

ON BEHALF OF THE BOARD:

Mr R T D Crawford - Director

1 July 2026

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

RTD CRAWFORD HOLDINGS LTD

Opinion

We have audited the financial statements of RTD Crawford Holdings Ltd (the 'parent company') and its subsidiaries (the 'group') for the year ended 31 December 2025 which comprise the Consolidated Income Statement, Consolidated Other Comprehensive Income, Consolidated Balance Sheet, Company Balance Sheet, Consolidated Statement of Changes in Equity, Company Statement of Changes in Equity, Consolidated Cash Flow Statement and Notes to the Consolidated Cash Flow Statement, Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

- | give a true and fair view of the state of the group's and of the parent company affairs as at 31 December 2025 and of the group's profit for the year then ended;

- | have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- | have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group's and the parent company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The directors are responsible for the other information. The other information comprises the information in the Group Strategic Report and the Report of the Directors, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

RTD CRAWFORD HOLDINGS LTD

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

- | the information given in the Group Strategic Report and the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- | the Group Strategic Report and the Report of the Directors have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the group and the parent company and its environment obtained in the course of the audit, we have not identified material misstatements in the Group Strategic Report or the Report of the Directors.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

- | adequate accounting records have not been kept by the parent company, or returns adequate for our audit have not been received from branches not visited by us; or

- | the parent company financial statements are not in agreement with the accounting records and returns; or

- | certain disclosures of directors' remuneration specified by law are not made; or

- | we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the Directors' Responsibilities Statement set out on page five, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the group's and the parent company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the group or the parent company or to cease operations, or have no realistic alternative but to do so.

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

RTD CRAWFORD HOLDINGS LTD

Auditors' responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

We obtained an understanding of the legal and regulatory framework that the company operates in, focusing on provisions of those laws and regulations that had a direct effect on material amounts and disclosures in the financial statements. The key laws and regulations we considered in this context included the UK Companies Act, pensions and tax legislation, environmental regulations and health and safety laws, together with provisions of other laws and regulations that do not have a direct effect on the financial statements, but compliance with which may be fundamental to the company's ability to operate or to avoid a material penalty.

We tailored our response to those identified risks to include enquiring of management and external legal advisors concerning actual and potential litigation and claims, performing analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud, and reviewing correspondence with tax authorities and other regulatory bodies.

In addressing the risk of fraud through management override of controls, we tested the appropriateness of journal entries and other adjustments, assessed whether the judgements made in making accounting estimates are indicative of a potential bias, and evaluated the business rationale of any significant transactions that are unusual or outside the normal course of business. We apply professional scepticism throughout the audit to consider deliberate omission or concealment of significant transactions, or incomplete/inaccurate disclosures in the financial statements.

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, we considered the following:

- the nature of the industry and sector, control environment and business performance including the company's remuneration policies, and performance targets;

- results of our enquiries of management and other key persons about the company's own policies for the identification and assessment of the risks of irregularities, including those that may occur either as a result of fraud or error, and matters we identified from our review of the company's policies, procedures and internal controls; and

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF

RTD CRAWFORD HOLDINGS LTD

- the matters discussed among the audit engagement team regarding potential indicators of fraud and where it might occur in the financial statements;

- design of audit procedures responsive to those risks that incorporate unpredictability around the nature, timing and extent of our testing.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Michael Barnett (Senior Statutory Auditor)

for and on behalf of McAleer Jackson Ltd

Chartered Accountants & Statutory Auditors

Church House

24 Dublin Road

OMAGH

Co. Tyrone

BT78 1HE

1 July 2026

RTD CRAWFORD HOLDINGS LTD (REGISTERED NUMBER: NI676795) |

CONSOLIDATED

INCOME STATEMENT

FOR THE YEAR ENDED 31 DECEMBER 2025

| 2025 |  | 2024

| Notes | £ | £ |

TURNOVER | 21,961,488 |  | 20,089,679 |  |

Cost of sales | 17,737,138 |  | 15,780,421 |  |

GROSS PROFIT | 4,224,350 |  | 4,309,258 |  |

Administrative expenses | 2,165,448 |  | 2,543,444 |  |

2,058,902 |  | 1,765,814 |  |

Other operating income | 100,220 |  | 109,461 |  |

OPERATING PROFIT | 4 | 2,159,122 |  | 1,875,275 |  |

Interest receivable and similar income | 187,557 |  | 401,923 |  |

2,346,679 |  | 2,277,198 |  |

Interest payable and similar expenses | 5 | 217 |  | 6,418 |  |

PROFIT BEFORE TAXATION | 2,346,462 |  | 2,270,780 |  |

Tax on profit | 6 | 613,934 |  | 572,506 |  |

PROFIT FOR THE FINANCIAL YEAR | 1,732,528 |  | 1,698,274 |  |

Profit attributable to:

Owners of the parent | 1,732,528 |  | 1,698,274 |  |

RTD CRAWFORD HOLDINGS LTD (REGISTERED NUMBER: NI676795) |

CONSOLIDATED

OTHER COMPREHENSIVE INCOME

FOR THE YEAR ENDED 31 DECEMBER 2025

| 2025 |  | 2024

| Notes | £ | £ |

PROFIT FOR THE YEAR | 1,732,528 |  | 1,698,274 |  |

OTHER COMPREHENSIVE INCOME | - |  | - |  |

TOTAL COMPREHENSIVE INCOME FOR THE YEAR | 1,732,528 |  | 1,698,274 |  |

Total comprehensive income attributable to:

Owners of the parent | 1,732,528 |  | 1,698,274 |  |

RTD CRAWFORD HOLDINGS LTD (REGISTERED NUMBER: NI676795) |

CONSOLIDATED BALANCE SHEET

31 DECEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 8 | 20,000 |  | 20,000 |  |

Tangible assets | 9 | 23,406,192 |  | 21,591,327 |  |

Investments | 10 | - |  | - |  |

23,426,192 |  | 21,611,327 |  |

CURRENT ASSETS

Stocks | 11 | 5,550,217 |  | 6,890,890 |  |

Debtors | 12 | 3,064,912 |  | 3,335,048 |  |

Cash at bank and in hand | 10,698,577 |  | 9,169,128 |  |

19,313,706 |  | 19,395,066 |  |

CREDITORS

Amounts falling due within one year | 13 | 1,208,878 |  | 1,402,100 |  |

NET CURRENT ASSETS | 18,104,828 |  | 17,992,966 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 41,531,020 |  | 39,604,293 |  |

CREDITORS

Amounts falling due after more than one year | 14 | (2,461,575 | ) | (2,500,843 | ) |

PROVISIONS FOR LIABILITIES | 16 | (501,945 | ) | (268,478 | ) |

NET ASSETS | 38,567,500 |  | 36,834,972 |  |

RTD CRAWFORD HOLDINGS LTD (REGISTERED NUMBER: NI676795) |

CONSOLIDATED BALANCE SHEET - continued

31 DECEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

CAPITAL AND RESERVES

Called up share capital | 17 | 300 |  | 300 |  |

Retained earnings | 18 | 38,567,200 |  | 36,834,672 |  |

SHAREHOLDERS' FUNDS | 38,567,500 |  | 36,834,972 |  |

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 | Mr M T Crawford - Director

Mr G R Crawford - Director | Mrs M A Blakely - Director

RTD CRAWFORD HOLDINGS LTD (REGISTERED NUMBER: NI676795) |

COMPANY BALANCE SHEET

31 DECEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 8 | - |  | - |  |

Tangible assets | 9 | - |  | - |  |

Investments | 10 | 4,874,020 |  | 4,864,020 |  |

4,874,020 |  | 4,864,020 |  |

CURRENT ASSETS

Debtors | 12 | 10,056,382 |  | 5,724,805 |  |

Cash at bank and in hand | 5,308,422 |  | 6,533,273 |  |

15,364,804 |  | 12,258,078 |  |

CREDITORS

Amounts falling due within one year | 13 | - |  | 45,214 |  |

NET CURRENT ASSETS | 15,364,804 |  | 12,212,864 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 20,238,824 |  | 17,076,884 |  |

CREDITORS

Amounts falling due after more than one year | 14 | 833,960 |  | 833,960 |  |

NET ASSETS | 19,404,864 |  | 16,242,924 |  |

RTD CRAWFORD HOLDINGS LTD (REGISTERED NUMBER: NI676795) |

COMPANY BALANCE SHEET - continued

31 DECEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

CAPITAL AND RESERVES

Called up share capital | 17 | 300 |  | 300 |  |

Retained earnings | 18 | 19,404,564 |  | 16,242,624 |  |

SHAREHOLDERS' FUNDS | 19,404,864 |  | 16,242,924 |  |

Company's profit for the financial year | 3,161,940 |  | 2,242,624 |  |

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 | Mr M T Crawford - Director

Mr G R Crawford - Director | Mrs M A Blakely - Director

RTD CRAWFORD HOLDINGS LTD (REGISTERED NUMBER: NI676795) |

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 31 DECEMBER 2025

| Called up |

| share |  | Retained |  | Total

| capital |  | earnings |  | equity

£ | £ | £ |

Balance at 1 January 2024 | 300 |  | 35,136,398 |  | 35,136,698 |  |

Changes in equity

Total comprehensive income | - |  | 1,698,274 |  | 1,698,274 |  |

Balance at 31 December 2024 | 300 |  | 36,834,672 |  | 36,834,972 |  |

Changes in equity

Total comprehensive income | - |  | 1,732,528 |  | 1,732,528 |  |

Balance at 31 December 2025 | 300 |  | 38,567,200 |  | 38,567,500 |  |

RTD CRAWFORD HOLDINGS LTD (REGISTERED NUMBER: NI676795) |

COMPANY STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 31 DECEMBER 2025

| Called up |

| share |  | Retained |  | Total

| capital |  | earnings |  | equity

£ | £ | £ |

Balance at 1 January 2024 | 300 |  | 14,000,000 |  | 14,000,300 |  |

Changes in equity

Total comprehensive income | - |  | 2,242,624 |  | 2,242,624 |  |

Balance at 31 December 2024 | 300 |  | 16,242,624 |  | 16,242,924 |  |

Changes in equity

Total comprehensive income | - |  | 3,161,940 |  | 3,161,940 |  |

Balance at 31 December 2025 | 300 |  | 19,404,564 |  | 19,404,864 |  |

RTD CRAWFORD HOLDINGS LTD (REGISTERED NUMBER: NI676795) |

CONSOLIDATED CASH FLOW STATEMENT

FOR THE YEAR ENDED 31 DECEMBER 2025

| 2025 |  | 2024

| Notes | £ | £ |

Cash flows from operating activities

Cash generated from operations | 1 | 5,046,268 |  | 367,224 |  |

Interest paid | (217 | ) | (6,418 | ) |

Tax paid | (751,457 | ) | (666,642 | ) |

Net cash from operating activities | 4,294,594 |  | (305,836 | ) |

Cash flows from investing activities

Purchase of tangible fixed assets | (3,284,239 | ) | (2,240,722 | ) |

Purchase of subsidiary | - |  | (4,789,631 | ) |

Sale of tangible fixed assets | 370,804 |  | 449,800 |  |

Interest received | 187,557 |  | 401,923 |  |

Net cash from investing activities | (2,725,878 | ) | (6,178,630 | ) |

Cash flows from financing activities

Loan repayments | (39,267 | ) | (181,156 | ) |

Net hire purchase finance | - |  | (4,931 | ) |

New loan facilities | - |  | 804,315 |  |

Net cash from financing activities | (39,267 | ) | 618,228 |  |

Increase/(decrease) in cash and cash equivalents | 1,529,449 |  | (5,866,238 | ) |

Cash and cash equivalents at beginning of year | 2 | 9,169,128 |  | 15,035,366 |  |

Cash and cash equivalents at end of year | 2 | 10,698,577 |  | 9,169,128 |  |

RTD CRAWFORD HOLDINGS LTD (REGISTERED NUMBER: NI676795) |

NOTES TO THE CONSOLIDATED CASH FLOW STATEMENT

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | RECONCILIATION OF PROFIT BEFORE TAXATION TO CASH GENERATED FROM OPERATIONS

| 2025 |  | 2024

£ | £ |

| Profit before taxation | 2,346,462 |  | 2,270,780 |  |

| Depreciation charges | 1,251,272 |  | 1,328,512 |  |

| Profit on disposal of fixed assets | (152,700 | ) | (232,099 | ) |

| Finance costs | 217 |  | 6,418 |  |

| Finance income | (187,557 | ) | (401,923 | ) |

3,257,694 |  | 2,971,688 |  |

| Decrease/(increase) in stocks | 1,340,673 |  | (2,395,300 | ) |

| Decrease/(increase) in trade and other debtors | 270,136 |  | (206,395 | ) |

| Increase/(decrease) in trade and other creditors | 177,765 |  | (2,769 | ) |

| Cash generated from operations | 5,046,268 |  | 367,224 |  |

2. | CASH AND CASH EQUIVALENTS

| The amounts disclosed on the Cash Flow Statement in respect of cash and cash equivalents are in respect of these Balance Sheet amounts:

| Year ended 31 December 2025

| 31.12.25 |  | 1.1.25

£ | £ |

| Cash and cash equivalents | 10,698,577 |  | 9,169,128 |  |

| Year ended 31 December 2024

| 31.12.24 |  | 1.1.24

£ | £ |

| Cash and cash equivalents | 9,169,128 |  | 15,035,366 |  |

RTD CRAWFORD HOLDINGS LTD (REGISTERED NUMBER: NI676795) |

NOTES TO THE CONSOLIDATED CASH FLOW STATEMENT

FOR THE YEAR ENDED 31 DECEMBER 2025

3. | ANALYSIS OF CHANGES IN NET FUNDS

| At 1.1.25 | Cash flow | At 31.12.25

£ | £ | £ |

| Net cash |

| Cash at bank and in hand | 9,169,128 |  | 1,529,449 |  | 10,698,577 |  |

9,169,128 |  | 1,529,449 |  | 10,698,577 |  |

| Debt

| Debts falling due after 1 year | (2,500,843 | ) | 39,268 |  | (2,461,575 | ) |

(2,500,843 | ) | 39,268 |  | (2,461,575 | ) |

| Total | 6,668,285 |  | 1,568,717 |  | 8,237,002 |  |

RTD CRAWFORD HOLDINGS LTD (REGISTERED NUMBER: NI676795) |

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| RTD Crawford Holdings Ltd 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 General 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" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Basis of consolidation

| The consolidated financial statements include the financial statement of the holding company and all its subsidiary companies made up to 31 December 2025.

| The transfer of the subsidiary shareholdings to the company has been accounted for in accordance with the principles of merger accounting method set out in Chapter 19 of FRS102 'Accounting and Reporting in the United Kingdom and Ireland.

| The results of subsidiaries acquired are consolidated from the date from which control passed.

| Business combinations are accounted for under the acquisition method. Where necessary, adjustments are made to the financial statements of subsidiaries to bring the accounting policies used into line with those used by the Group. All intra-group transactions, balances, income and expenses are eliminated on consolidation.

| Significant judgements and estimates

| When preparing the financial statements, the directors undertake a number of judgements/estimates and assumptions about the recognition and measurement of assets, liabilities, income and expenses. The following are significant management judgements in applying the accounting policies of the group that have the most significant effect on the financial statements.

| Carrying value of stock |  |

|  | Stock is measured at the lower of cost and net realisable value. Net realisable value is the estimated selling price, less costs to complete and sell. A provision is made for obsolete and slow moving stock based on historical experience. |  |

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. It is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost

| less any accumulated amortisation and any accumulated impairment losses.

RTD CRAWFORD HOLDINGS LTD (REGISTERED NUMBER: NI676795) |

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Tangible fixed assets

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

| estimated useful life.

| Land & buildings - 2% straight line

| Plant & machinery - 20% straight line, 15% - 20% on reducing balance and 10% straight line

| Fixtures & fittings - 10% straight line, At varying rates on cost, 15% - 25% straight line and 20% reducing balance

| Motor vehicles - 25% straight line

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

| The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset and is credited or charged to profit or loss.

| The carrying values of tangible fixed assets are reviewed for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.

| Stocks

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

| Cost is defined as the expenditure which has been incurred in the normal course of business in bridging the product to its present location and condition. Net realisable value is the actual or estimated selling price less all further costs to completion and all costs to be incurred in marketing, selling and distributing. A provision is made for obsolete and slow moving stock based on historical experience.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Consolidated 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.

RTD CRAWFORD HOLDINGS LTD (REGISTERED NUMBER: NI676795) |

NOTES TO THE CONSOLIDATED 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

| The group's presentation currency is GBP ("sterling"). 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

| 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 the consolidated income statement over the relevant period. The capital element of the future payments is treated as a liability.

| Rentals paid under operating leases are charged to the consolidated income statement on a straight line basis over the period of the lease.

RTD CRAWFORD HOLDINGS LTD (REGISTERED NUMBER: NI676795) |

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The group only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

| Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate or in the case of an out-right short-term loan not at market rate, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.

| Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of comprehensive income.

| For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.

| For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the group would receive for the asset if it were to be sold at the balance sheet date.

| Financial assets and liabilities are offset and the net amount reported in the balance sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously

| Pension costs

| The group operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the respective company. The annual contributions payable are charged to the consolidated income statement.

| Grant income

| Grants related to expenditure are credited to the consolidated income statement as the expenditure is incurred.

RTD CRAWFORD HOLDINGS LTD (REGISTERED NUMBER: NI676795) |

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Going concern

| At the time of approving the financial statements, the directors have a reasonable expectation that the group has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

| Provisions

| Provisions are recognised when the company has a present legal or constructive obligation arising as a result of a past event, it is probable that an outflow of economic benefits will be required to settle the obligation and a reliable estimate can be made. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the same value of money and the risks specific to the obligation. The increase in the provision due to passage of time is recognised as interest expense.

3. | EMPLOYEES AND DIRECTORS

| 2025 |  | 2024

£ | £ |

| Wages and salaries | 1,154,067 |  | 886,365 |  |

| Social security costs | 99,397 |  | 81,638 |  |

| Other pension costs | 87,110 |  | 1,346,400 |  |

1,340,574 |  | 2,314,403 |  |

| The average number of employees during the year was as follows:

| 2025 |  | 2024

| Production | 18 |  | 18 |  |

| Sales & distribution | 4 |  | 4 |  |

| Administration | 10 |  | 15 |  |

32 |  | 37 |  |

|  | 2025 |  | 2024 |  |

| Directors' remuneration |  | 101,163 |  | 87,130 |  |

| Directors' pension |  | 3,035 |  | 972,214 |  |

|  | 104,198 |  | 1,059,344 |  |

RTD CRAWFORD HOLDINGS LTD (REGISTERED NUMBER: NI676795) |

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

4. | OPERATING PROFIT

| The operating profit is stated after charging/(crediting):

| 2025 |  | 2024

£ | £ |

| Other operating leases | 81,985 |  | 107,192 |  |

| Depreciation - owned assets | 1,251,270 |  | 1,328,509 |  |

| Profit on disposal of fixed assets | (152,700 | ) | (232,099 | ) |

| Profit/loss on foreign currencies | 253,107 |  | 180,435 |  |

| Auditors' remuneration | 30,250 |  | 23,000 |  |

5. | INTEREST PAYABLE AND SIMILAR EXPENSES |

| 2025 |  | 2024

£ | £ |

| Bank interest | 217 |  | 6,418 |  |

6. | TAXATION

| Analysis of the tax charge

| The tax charge on the profit for the year was as follows:

| 2025 |  | 2024

£ | £ |

| Current tax:

| UK corporation tax | 380,468 |  | 743,804 |  |

| Deferred tax | 233,466 |  | (171,298 | ) |

| Tax on profit | 613,934 |  | 572,506 |  |

RTD CRAWFORD HOLDINGS LTD (REGISTERED NUMBER: NI676795) |

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

6. | TAXATION - continued

| Reconciliation of total tax charge included in profit and loss

| The tax assessed for the year is higher than the standard rate of corporation tax in the UK. The difference is explained below:

| 2025 |  | 2024

£ | £ |

| Profit before tax | 2,346,462 |  | 2,270,780 |  |

| Profit multiplied by the standard rate of corporation tax in the UK of 25 % (2024 - 25 %) | 586,616 |  | 567,695 |  |

| Effects of:

| Expenses not deductible for tax purposes | 250 |  | 2,340 |  |

| Depreciation on non-qualifying items | 6,720 |  | 16,128 |  |

| Changes in tax rates | - |  | (752 | ) |

| Adjustments to tax charge in respect of previous periods | 22,034 |  | - |  |

| Other allowable deductions | (1,686 | ) | (12,905 | ) |

| Total tax charge | 613,934 |  | 572,506 |  |

7. | INDIVIDUAL INCOME STATEMENT

| As permitted by Section 408 of the Companies Act 2006, the Income Statement of the parent company is not presented as part of these financial statements.

8. | INTANGIBLE FIXED ASSETS

| Group

| Intellectual |

| Goodwill |  | property |  | Totals

£ | £ | £ |

| COST

| At 1 January 2025

| and 31 December 2025 | 5 |  | 20,000 |  | 20,005 |  |

| AMORTISATION

| At 1 January 2025

| and 31 December 2025 | 5 |  | - |  | 5 |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  | 20,000 |  | 20,000 |  |

| At 31 December 2024 | - |  | 20,000 |  | 20,000 |  |

RTD CRAWFORD HOLDINGS LTD (REGISTERED NUMBER: NI676795) |

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

9. | TANGIBLE FIXED ASSETS

| Group

| Fixtures |

| Land & |  | Plant and |  | and |  | Motor |

| buildings |  | machinery |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 January 2025 | 20,008,446 |  | 13,857,586 |  | 292,344 |  | 477,363 |  | 34,635,739 |  |

| Additions | 1,221,636 |  | 1,638,363 |  | 424,240 |  | - |  | 3,284,239 |  |

| Disposals | - |  | (575,430 | ) | (618 | ) | (112,770 | ) | (688,818 | ) |

| At 31 December 2025 | 21,230,082 |  | 14,920,519 |  | 715,966 |  | 364,593 |  | 37,231,160 |  |

| DEPRECIATION

| At 1 January 2025 | 2,104,039 |  | 10,292,430 |  | 203,799 |  | 444,144 |  | 13,044,412 |  |

| Charge for year | 163,415 |  | 992,568 |  | 78,678 |  | 16,609 |  | 1,251,270 |  |

| Eliminated on disposal | - |  | (357,666 | ) | (278 | ) | (112,770 | ) | (470,714 | ) |

| At 31 December 2025 | 2,267,454 |  | 10,927,332 |  | 282,199 |  | 347,983 |  | 13,824,968 |  |

| NET BOOK VALUE

| At 31 December 2025 | 18,962,628 |  | 3,993,187 |  | 433,767 |  | 16,610 |  | 23,406,192 |  |

| At 31 December 2024 | 17,904,407 |  | 3,565,156 |  | 88,545 |  | 33,219 |  | 21,591,327 |  |

| All land and buildings are freehold.

10. | FIXED ASSET INVESTMENTS

| Company

| Shares in

| group

| undertakin

£ |

| COST

| At 1 January 2025 | 4,864,020 |  |

| Additions | 10,000 |  |

| At 31 December 2025 | 4,874,020 |  |

| NET BOOK VALUE

| At 31 December 2025 | 4,874,020 |  |

| At 31 December 2024 | 4,864,020 |  |

RTD CRAWFORD HOLDINGS LTD (REGISTERED NUMBER: NI676795) |

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

10. | FIXED ASSET INVESTMENTS - continued

| The group or the company's investments at the Balance Sheet date in the share capital of companies include the following:

| Subsidiaries

| R.T.D. Crawford Limited

| Registered office: 9 Drummeer Road, Faughard, Lisbellaw, Co. Fermanagh, BT94 5ES

| Nature of business: Manufacture of timber products

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

| Crawfords Marina Ltd

| Registered office: 1 Derryharney Road Aghnacarra, Lisbellaw, Enniskillen, Co. Fermanagh, BT94 5HW

| Nature of business: Sale of marine equipment and related goods

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

| Dooneen Farms Ltd

| Registered office: 10 Lunnon Road, Islandmagee, Co. Antrim, BT40 3TH

| Nature of business: Farming

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

| Belle Isle Limited

| Registered office: Belle Isle Estate, Lisbellaw, Enniskillen, Co. Fermanagh, BT94 5HG

| Nature of business: Hospitality and land management

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

11. | STOCKS

| Group |

2025 | 2024 |

£ | £ |

| Stocks | 5,550,217 |  | 6,890,890 |  |

RTD CRAWFORD HOLDINGS LTD (REGISTERED NUMBER: NI676795) |

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

12. | DEBTORS

| Group |  | Company |

2025 | 2024 | 2025 | 2024 |

£ | £ | £ | £ |

| Amounts falling due within one year: |

| Trade debtors | 2,744,010 |  | 2,398,366 |  | - |  | - |  |

| Other debtors | 17,745 |  | 306,828 |  | - |  | - |  |

| Prepayments | 303,157 |  | 629,854 |  | - |  | 287,923 |  |

3,064,912 |  | 3,335,048 |  | - |  | 287,923 |  |

| Amounts falling due after more than one | year: |

| Amounts owed by group undertakings | - |  | - |  | 10,056,382 |  | 5,436,882 |  |

| Aggregate amounts | 3,064,912 |  | 3,335,048 |  | 10,056,382 |  | 5,724,805 |  |

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

| Group |  | Company |

2025 | 2024 | 2025 | 2024 |

£ | £ | £ | £ |

| Trade creditors | 633,920 |  | 516,477 |  | - |  | - |  |

| Corporation tax | 16,132 |  | 387,119 |  | - |  | 45,214 |  |

| Social security and other taxes | 42,733 |  | 37,851 |  | - |  | - |  |

| VAT | 114,729 |  | 121,185 |  | - |  | - |  |

| Accruals | 401,364 |  | 339,468 |  | - |  | - |  |

1,208,878 |  | 1,402,100 |  | - |  | 45,214 |  |

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

| Group |  | Company |

2025 | 2024 | 2025 | 2024 |

£ | £ | £ | £ |

| Other loans (see note 15) | 2,461,575 |  | 2,500,843 |  | 833,960 |  | 833,960 |  |

RTD CRAWFORD HOLDINGS LTD (REGISTERED NUMBER: NI676795) |

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

15. | LOANS

| An analysis of the maturity of loans is given below:

| Group |  | Company |

2025 | 2024 | 2025 | 2024 |

£ | £ | £ | £ |

| Amounts falling due in more than five | years: |

| Repayable otherwise than by instalments |

| Directors loan | 2,461,575 |  | 2,500,843 |  | 833,960 |  | 833,960 |  |

16. | PROVISIONS FOR LIABILITIES

| Group |

2025 | 2024 |

£ | £ |

| Deferred tax | 501,945 |  | 268,478 |  |

| Group

| Deferred |

| tax |

£ |

| Balance at 1 January 2025 | 268,478 |  |

| Provided during year | 233,467 |  |

| Balance at 31 December 2025 | 501,945 |  |

17. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 300 | Ordinary | £1 | 300 |  | 300 |  |

18. | RESERVES

| Group

| Retained

| earnings

£ |

| At 1 January 2025 | 36,834,672 |  |

| Profit for the year | 1,732,528 |  |

| At 31 December 2025 | 38,567,200 |  |

RTD CRAWFORD HOLDINGS LTD (REGISTERED NUMBER: NI676795) |

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

18. | RESERVES - continued

| Company

| Retained

| earnings

£ |

| At 1 January 2025 | 16,242,624 |  |

| Profit for the year | 3,161,940 |  |

| At 31 December 2025 | 19,404,564 |  |

19. | ULTIMATE CONTROLLING PARTY

| At the balance sheet date RTD Crawford Holdings Ltd was under the ultimate control of Mr M T Crawford and Mr G R Crawford.

20. | RELATED PARTY DISCLOSURES

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Transactions between group entities which have been eliminated on consolidation are not disclosed within the financial statements.

| Derrygiff Farm is an enterprise under the control of Mr Garreth Crawford. During the year there were no goods supplied by the group (2024: £78,024) to Derrygiff Farm. No balances were due to or from Derrygiff Farm at the balance sheet date.