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REGISTERED NUMBER: NI057744 (Northern Ireland)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

GR White & Son Ltd

GR White & Son Ltd (Registered number: NI057744)

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 |

GR White & Son Ltd

Company Information

for the Year Ended 31 December 2025

| DIRECTORS: | Mr R White

| Mr G White

| Mrs C White

| Mrs K White

| Mr L McWilliams

| Mrs S Hamilton

| Mr B R Keys

| SECRETARY: | Mr R White

| REGISTERED OFFICE: | 43 Main Street

| Tempo

| Co. Fermanagh

| BT94 3LU

| REGISTERED NUMBER: | NI057744 (Northern Ireland)

| ACCOUNTANTS: | HMCI Limited

| T/A Hamill McIlwaine

| 28-30 Old Mountfield Road

| Omagh

| Co. Tyrone

| BT79 7BJ

| BANKERS: | Danske Bank

| 99 - 101 Main Street

| Fivemiletown

| Co. Tyrone

| BT75 9PH

| SOLICITORS: | Cooper Wilkinson

| Imperial Buildings

| 38 - 40 Queen Elizabeth Road

| Enniskillen

| Co Fermanagh

| BT74 7BY

GR White & Son Ltd (Registered number: NI057744)

Balance Sheet

31 December 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 1,143,063 |  | 1,203,348 |  |

1,143,063 |  | 1,203,348 |  |

CURRENT ASSETS

Stocks | 440,966 |  | 303,767 |  |

Debtors | 6 | 694,864 |  | 804,340 |  |

Cash at bank | 60,919 |  | 6,031 |  |

1,196,749 |  | 1,114,138 |  |

CREDITORS

Amounts falling due within one year | 7 | 933,094 |  | 1,004,684 |  |

NET CURRENT ASSETS | 263,655 |  | 109,454 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,406,718 |  | 1,312,802 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (98,207 | ) | (83,038 | ) |

PROVISIONS FOR LIABILITIES | (186,213 | ) | (170,434 | ) |

NET ASSETS | 1,122,298 |  | 1,059,330 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 1,200 |  | 1,200 |  |

Retained earnings | 1,121,098 |  | 1,058,130 |  |

SHAREHOLDERS' FUNDS | 1,122,298 |  | 1,059,330 |  |

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.

GR White & Son Ltd (Registered number: NI057744)

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 and authorised for issue by the Board of Directors and authorised for issue on 15 June 2026 and were signed on its behalf by:

Mr R White - Director

GR White & Son Ltd (Registered number: NI057744)

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| GR White & Son 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 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.

| These financial statements have been prepared on the going concern basis. The principal accounting policies, which have been applied consistently throughout the year, are set out below.

| Turnover

| Turnover comprises revenue recognised by the company in respect of goods and services supplied during the year, exclusive of value added tax and trade discounts. Revenue is recognised when, and to the extent that, the company obtains the right to consideration in exchange for its performance.

| Goodwill

| Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the identifiable assets and liabilities. It is amortised to the Profit and loss account over its estimated economic life. The useful economic life of the asset has been estimated by the directors at ten years.

| Tangible fixed assets

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

| Plant and machinery | - | 15% on cost

| Fixtures and fittings | - | 15% on cost

| Motor vehicles | - | 15% on cost

| Tangible fixed assets are stated at cost less accumulated deprecation. The cost of tangible fixed assets is their purchase cost, together with any incidental costs of acquisition.

| Stocks

| Stocks and work in progress are stated at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost comprises materials, direct wages and other direct production costs together with a proportion of production overheads relevant to the stage of completion of work in progress and finished goods.

| 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.

GR White & Son Ltd (Registered number: NI057744)

Notes to the 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

| 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.

| 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 68 (2024 - 68 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 30,000 |  |

| AMORTISATION

| At 1 January 2025

| and 31 December 2025 | 30,000 |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  |

| At 31 December 2024 | - |  |

GR White & Son Ltd (Registered number: NI057744)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| Freehold |  | Plant and |  | and |  | Motor |

| property |  | machinery |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 January 2025 | 458,495 |  | 112,822 |  | 184,001 |  | 920,626 |  | 1,675,944 |  |

| Additions | - |  | 4,112 |  | 9,449 |  | 91,700 |  | 105,261 |  |

| Disposals | - |  | (11,720 | ) | (44,688 | ) | (95,900 | ) | (152,308 | ) |

| At 31 December 2025 | 458,495 |  | 105,214 |  | 148,762 |  | 916,426 |  | 1,628,897 |  |

| DEPRECIATION

| At 1 January 2025 | - |  | 60,076 |  | 114,163 |  | 298,357 |  | 472,596 |  |

| Charge for year | - |  | 13,451 |  | 21,395 |  | 93,872 |  | 128,718 |  |

| Eliminated on disposal | - |  | (9,530 | ) | (44,446 | ) | (61,504 | ) | (115,480 | ) |

| At 31 December 2025 | - |  | 63,997 |  | 91,112 |  | 330,725 |  | 485,834 |  |

| NET BOOK VALUE

| At 31 December 2025 | 458,495 |  | 41,217 |  | 57,650 |  | 585,701 |  | 1,143,063 |  |

| At 31 December 2024 | 458,495 |  | 52,746 |  | 69,838 |  | 622,269 |  | 1,203,348 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 500,014 |  | 617,900 |  |

| Amounts recoverable on contract | 42,413 |  | 77,980 |  |

| Other debtors | 152,437 |  | 108,460 |  |

694,864 |  | 804,340 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 107,224 |  | 10,658 |  |

| Hire purchase contracts | 73,806 |  | 78,278 |  |

| Trade creditors | 542,858 |  | 815,058 |  |

| Tax | 64,253 |  | - |  |

| Social security and other taxes | 110,681 |  | 73,209 |  |

| Directors' current accounts | 3,071 |  | 2,397 |  |

| Accrued expenses | 31,201 |  | 25,084 |  |

933,094 |  | 1,004,684 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans - 1-2 years | - |  | 4,163 |  |

| Hire purchase contracts | 98,207 |  | 78,875 |  |

98,207 |  | 83,038 |  |

GR White & Son Ltd (Registered number: NI057744)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 172,013 |  | 157,153 |  |

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

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

| value: | £ | £ |

| 1,200 | Ordinary | £1 | 1,200 |  | 1,200 |  |

11. | RELATED PARTY DISCLOSURES

| The directors are regarded as related parties of the company. The directors' current account has a balance of £3,071 at the year end (2024: £2,397) and is included in other creditors.