BrightAccountsProduction v1.0.0 v1.0.0 2024-11-01 The company was not dormant during the period The company was trading for the entire period The principal activity of the entity is that of event catering activities 16 July 2026 NI634419 2025-10-31 NI634419 2024-10-31 NI634419 2023-10-31 NI634419 2024-11-01 2025-10-31 NI634419 2023-11-01 2024-10-31 NI634419 uk-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 NI634419 uk-curr:PoundSterling 2024-11-01 2025-10-31 NI634419 uk-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 NI634419 uk-bus:FullAccounts 2024-11-01 2025-10-31 NI634419 uk-bus:Director1 2024-11-01 2025-10-31 NI634419 uk-bus:Director2 2024-11-01 2025-10-31 NI634419 uk-bus:RegisteredOffice 2024-11-01 2025-10-31 NI634419 uk-bus:Agent1 2024-11-01 2025-10-31 NI634419 uk-bus:AuditExemptWithAccountantsReport 2024-11-01 2025-10-31 NI634419 uk-core:ShareCapital 2025-10-31 NI634419 uk-core:ShareCapital 2024-10-31 NI634419 uk-core:SharePremium 2025-10-31 NI634419 uk-core:SharePremium 2024-10-31 NI634419 uk-core:RetainedEarningsAccumulatedLosses 2025-10-31 NI634419 uk-core:RetainedEarningsAccumulatedLosses 2024-10-31 NI634419 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-10-31 NI634419 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-10-31 NI634419 uk-bus:FRS102 2024-11-01 2025-10-31 NI634419 uk-core:Goodwill 2024-11-01 2025-10-31 NI634419 uk-core:LandBuildings 2024-11-01 2025-10-31 NI634419 uk-core:PlantMachinery 2024-11-01 2025-10-31 NI634419 uk-core:FurnitureFittingsToolsEquipment 2024-11-01 2025-10-31 NI634419 uk-core:MotorVehicles 2024-11-01 2025-10-31 NI634419 uk-core:OtherPropertyPlantEquipment 2024-11-01 2025-10-31 NI634419 uk-core:CopyrightsPatentsTrademarksServiceOperatingRights 2024-10-31 NI634419 uk-core:Goodwill 2024-10-31 NI634419 uk-core:CopyrightsPatentsTrademarksServiceOperatingRights 2025-10-31 NI634419 uk-core:Goodwill 2025-10-31 NI634419 uk-core:CurrentFinancialInstruments 2025-10-31 NI634419 uk-core:CurrentFinancialInstruments 2024-10-31 NI634419 uk-core:CurrentFinancialInstruments 2025-10-31 NI634419 uk-core:CurrentFinancialInstruments 2024-10-31 NI634419 uk-core:WithinOneYear 2025-10-31 NI634419 uk-core:WithinOneYear 2024-10-31 NI634419 uk-core:WithinOneYear 2025-10-31 NI634419 uk-core:WithinOneYear 2024-10-31 NI634419 uk-core:AfterOneYear 2025-10-31 NI634419 uk-core:AfterOneYear 2024-10-31 NI634419 uk-core:BetweenOneFiveYears 2025-10-31 NI634419 uk-core:BetweenOneFiveYears 2024-10-31 NI634419 uk-core:ParentEntities 2024-11-01 2025-10-31 NI634419 2024-11-01 2025-10-31 xbrli:pure iso4217:GBP xbrli:shares

Company Registration Number: NI634419

Orange Tree House Limited

Unaudited Financial Statements

for the financial year ended 31 October 2025

Orange Tree House Limited

DIRECTORS AND OTHER INFORMATION

Directors | Richard McLarnon
| Kathryn Holland
Company Registration Number | NI634419
Registered Office and Business Address | 1 Portaferry Road
| Greyabbey
| Newtownards
| County Down
| BT22 2RU
| Northern Ireland
Accountants | Quarter
| Chartered Accountants
| St.Annes House
| Cathedral Quarter
| 15 Church Street
| Belfast
| Antrim
| BT1 1PG
Bankers | Barclays Bank
| Leicestershire
| Leicester
Solicitors | Wilson Nesbitt
| 36 Alfred Street
| Belfast
| BT2 8EP

Orange Tree House Limited

CHARTERED ACCOUNTANTS REPORT

to the Board of Directors on the Compilation of the unaudited financial statements of Orange Tree House Limited

for the financial year ended 31 October 2025

In accordance with the engagement letter and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled for your approval the financial statements of the company for the financial year ended 31 October 2025 as set out on pages to which comprise the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.

This report is made solely to the Board of Directors of Orange Tree House Limited, as a body, in accordance with the terms of our engagement. Our work has been undertaken so that we might compile the financial statements that we have been engaged to compile, report to the company’s Board of Directors that we have done so, and state those matters that we have agreed to state to them in this report 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 its Board of Directors, as a body, for our work or for this report.

We have carried out this engagement in accordance with guidance issued by Chartered Accountants Ireland and have complied with the relevant ethical guidance laid down by Chartered Accountants Ireland relating to members undertaking the compilation of financial statements.

You have acknowledged on the Balance Sheet for the year ended 31 October 2025 your duty to ensure that Orange Tree House Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Orange Tree House Limited. You consider that Orange Tree House Limited is exempt from the statutory audit requirement for the financial year.

We have not been instructed to carry out an audit or a review of the financial statements of Orange Tree House Limited. For this reason, we have not verified the adequacy, accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

__________________________________

QUARTER

Chartered Accountants

St.Annes House

Cathedral Quarter

15 Church Street

Belfast

Antrim

BT1 1PG

16 July 2026

Orange Tree House Limited

Company Registration Number: NI634419

BALANCE SHEET

as at 31 October 2025

|  |  | 2025 |  | 2024
|  | Notes | £ |  | £
Fixed Assets

Tangible assets |  | 5 | 955,842 |  | 978,815
|  |  | ───────── |  | ─────────
Current Assets

Stocks |  | 6 | 9,854 |  | 10,013
Debtors |  | 7 | 531,898 |  | 266,182
Cash and cash equivalents |  |  | 30,690 |  | 101,593
|  |  | ───────── |  | ─────────
|  |  | 572,442 |  | 377,788
|  |  | ───────── |  | ─────────
Creditors: amounts falling due within one year |  | 8 | (557,399) |  | (463,584)
|  |  | ───────── |  | ─────────
Net Current Assets/(Liabilities) |  |  | 15,043 |  | (85,796)
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 970,885 |  | 893,019
Creditors:

amounts falling due after more than one year |  | 9 | (9,902) |  | (13,396)
|  |  | ───────── |  | ─────────
Net Assets |  |  | 960,983 |  | 879,623
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 4 |  | 4
Share premium account |  | 11 | 125,998 |  | 125,998
Retained earnings |  |  | 834,981 |  | 753,621
|  |  | ───────── |  | ─────────
Equity attributable to owners of the company |  |  | 960,983 |  | 879,623
|  |  | ═════════ |  | ═════════
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

The company has taken advantage of the exemption under section 444 not to file the Profit and Loss Account and Directors' Report.

For the financial year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Board and authorised for issue on 16 July 2026 and signed on its behalf by

________________________________ |  |  |  |  |
Richard McLarnon |  |  |  |  |
Director |  |  |  |  |

Orange Tree House Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 October 2025

1. | General Information
| Orange Tree House Limited is a company limited by shares incorporated and registered in Northern Ireland. The registered number of the company is NI634419. The registered office of the company is 1 Portaferry Road, Greyabbey, Newtownards, County Down, BT22 2RU, Northern Ireland which is also the principal place of business of the company. The principal activity of the entity is that of event catering activities The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial year ended 31 October 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Turnover
| Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
| Intangible assets
| Alcohol License
| Alcohol License are valued at cost less accumulated amortisation.
| Goodwill
| Purchased goodwill arising on the acquisition of a business represents the excess of the acquisition cost over the fair value of the identifiable net assets including other intangible fixed assets when they were acquired. Purchased goodwill is capitalised in the Balance Sheet and amortised on a straight line basis over its economic useful life of 5 years, which is estimated to be the period during which benefits are expected to arise. On disposal of a business any goodwill not yet amortised is included in determining the profit or loss on sale of the business.
| Tangible assets and depreciation
| Tangible assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:
|  | Land and buildings freehold | - | 2% Straight line
|  | Plant and machinery | - | 25% Straight line
|  | Fixtures, fittings and equipment | - | 25% Straight line
|  | Motor vehicles | - | 20% Straight line
|  | Computer Equipment | - | 15% Straight line
| The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
| Leasing and hire purchases
| Tangible assets held under leasing and Hire Purchases arrangements which transfer substantially all the risks and rewards of ownership to the company are capitalised and included in the Balance Sheet at their cost or valuation, less depreciation. The corresponding commitments are recorded as liabilities. Payments in respect of these obligations are treated as consisting of capital and interest elements, with interest charged to the Profit and Loss Account.
| Stocks
| Stocks are valued at the lower of cost and net realisable value. Stocks are determined on a first-in first-out basis. Cost comprises expenditure incurred in the normal course of business in bringing stocks to their present location and condition. Full provision is made for obsolete and slow moving items. Net realisable value comprises actual or estimated selling price (net of trade discounts) less all further costs to completion or to be incurred in marketing and selling.
| Trade and other debtors
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
| Borrowing costs
| Borrowing costs relating to the acquisition of assets are capitalised at the appropriate rate by adding them to the cost of assets being acquired. Investment income earned on the temporary investment of specific borrowings pending their expenditure on the assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.
| Trade and other creditors
| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Employee benefits
| The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The company also operates a defined benefit pension scheme for its employees providing benefits based on final pensionable pay. The assets of this scheme are also held separately from those of the company, being invested with pension fund managers.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.
| Foreign currencies
| Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the Balance Sheet date. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated at the rates of exchange ruling at the date of the transaction. Non-monetary items that are measured at fair value in a foreign currency are translated using the exchange rates at the date when the fair value was determined. The resulting exchange differences are dealt with in the Profit and Loss Account.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.
| Exceptional item
| Exceptional items are those that the directors' view are required to be separately disclosed by virtue of their size or incidence to enable a full understanding of the company's financial performance.

3. | Employees
| The average monthly number of employees, including directors, during the financial year was 40, (2024 - 36).
|  | 2025 | 2024
|  | Number | Number
| Director | 2 | 2
| Other Employees | 38 | 34
|  | ───────── | ─────────
|  | 40 | 36
|  | ═════════ | ═════════

4. | Intangible assets
|  | Alcohol License | Goodwill | Total
|  | £ | £ | £
| Cost
| At 1 November 2024 | 2,566 | 85,000 | 87,566
|  | ───────── | ───────── | ─────────
| At 31 October 2025 | 2,566 | 85,000 | 87,566
|  | ───────── | ───────── | ─────────
| Amortisation
| At 31 October 2025 | 2,566 | 85,000 | 87,566
|  | ───────── | ───────── | ─────────
| Net book value
| At 31 October 2025 | - | - | -
|  | ═════════ | ═════════ | ═════════

5. | Tangible assets
|  | Land and |  | Fixtures, |  |  | Total
|  | buildings | Plant and | fittings and | Motor | Computer |
|  | freehold | machinery | equipment | vehicles | Equipment |
|  | £ | £ | £ | £ | £ | £
| Cost
| At 1 November 2024 | 1,162,289 | 7,293 | 193,447 | 19,195 | 3,222 | 1,385,446
| Additions | - | - | 9,126 | - | - | 9,126
|  | ───────── | ───────── | ───────── | ───────── | ───────── | ─────────
| At 31 October 2025 | 1,162,289 | 7,293 | 202,573 | 19,195 | 3,222 | 1,394,572
|  | ───────── | ───────── | ───────── | ───────── | ───────── | ─────────
| Depreciation
| At 1 November 2024 | 205,437 | 7,293 | 186,946 | 3,733 | 3,222 | 406,631
| Charge for the financial year | 23,246 | - | 5,654 | 3,199 | - | 32,099
|  | ───────── | ───────── | ───────── | ───────── | ───────── | ─────────
| At 31 October 2025 | 228,683 | 7,293 | 192,600 | 6,932 | 3,222 | 438,730
|  | ───────── | ───────── | ───────── | ───────── | ───────── | ─────────
| Net book value
| At 31 October 2025 | 933,606 | - | 9,973 | 12,263 | - | 955,842
|  | ═════════ | ═════════ | ═════════ | ═════════ | ═════════ | ═════════
| At 31 October 2024 | 956,852 | - | 6,501 | 15,462 | - | 978,815
|  | ═════════ | ═════════ | ═════════ | ═════════ | ═════════ | ═════════

5.1. | Tangible assets continued
| Included above are assets held under finance leases or hire purchase contracts as follows:
|  | 2025 |  | 2024 |
|  | Net | Depreciation | Net | Depreciation
|  | book value | charge | book value | charge
|  | £ | £ | £ | £
| Motor vehicles | 12,263 | 3,199 | 15,462 | 533
|  | ═════════ | ═════════ | ═════════ | ═════════

6. | Stocks | 2025 | 2024
|  | £ | £
| Finished goods and goods for resale | 9,854 | 10,013
|  | ═════════ | ═════════
| The replacement cost of stock did not differ significantly from the figures shown.

7. | Debtors | 2025 | 2024
|  | £ | £
| Amounts owed by group undertakings | 406,425 | 177,288
| Amounts owed by connected parties (Note 13) | 125,473 | 88,894
|  | ───────── | ─────────
|  | 531,898 | 266,182
|  | ═════════ | ═════════

8. | Creditors | 2025 | 2024
| Amounts falling due within one year | £ | £
| Other Loans | 57,928 | -
| Net obligations under finance leases
| and hire purchase contracts | 3,495 | 3,495
| Trade creditors | 822 | 3,195
| Taxation (Note 10) | 208,293 | 171,909
| Directors' current accounts | 9,084 | -
| Other creditors | 36,877 | -
| Accruals and deferred income:
| Pension accrual | 1,060 | 2,751
| Other accruals | 239,840 | 282,234
|  | ───────── | ─────────
|  | 557,399 | 463,584
|  | ═════════ | ═════════

9. | Creditors | 2025 | 2024
| Amounts falling due after more than one year | £ | £
| Finance leases and hire purchase contracts | 9,902 | 13,396
|  | ═════════ | ═════════
| Net obligations under finance leases
| and hire purchase contracts
| Repayable within one year | 3,495 | 3,495
| Repayable between one and five years | 9,902 | 13,396
|  | ───────── | ─────────
|  | 13,397 | 16,891
|  | ═════════ | ═════════

10. | Taxation | 2025 | 2024
|  | £ | £
| Creditors:
| VAT | 107,507 | 89,682
| Corporation tax | 86,815 | 77,947
| PAYE / NI | 13,971 | 4,280
|  | ───────── | ─────────
|  | 208,293 | 171,909
|  | ═════════ | ═════════

11. | Reserves
| Share Premium Reserve
| The amount carried forward is the premium that arose from the issue of shares in 2024.

12. | Capital commitments
| The company had no material capital commitments at the financial year-ended 31 October 2025.

13. | Related party transactions
| Transactions with group companies include ...
|  | Balance | Movement | Balance | Maximum
|  | 2025 | in year | 2024 | in year
|  | £ | £ | £ | £
| McLarnon Investment One Ltd | 125,473 | 36,579 | 88,894 | 125,473
|  | ───────── | ───────── | ───────── | ═════════
| In the opinion of the directors these amounts arise in the ordinary course of business and the terms of the amounts due are in accordance with the terms ordinarily offered by the company.

14. | Parent company
| The company regards FOG Holdings Ltd as its parent company.

15. | Controlling interest
| The company regards FOG Holdings Ltd as its ultimate parent company. The address of FOG Holdings Ltd is 19 Arthur Street, 1st Floor, Belfast, Northern Ireland, BT1 4GA

16. | Post-Balance Sheet Events
| There have been no significant events affecting the company since the financial year-end.