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REGISTERED NUMBER: 01362323 (England and Wales)

| Audited Financial Statements |

| for the Year Ended 30 April 2026 |

| for |

| Harry Hall International Limited |

| Harry Hall International Limited (Registered number: 01362323) |

Contents of the Financial Statements

for the Year Ended 30 April 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Harry Hall International Limited |

Company Information

for the Year Ended 30 April 2026

| DIRECTORS: | O C St John Hoare

| E A Hopper

| M S Alexander

| M P Martin

| L Wilkinson

| SECRETARY: | M S Alexander

| REGISTERED OFFICE: | Hope Park Business Centre

| 4 Coop Place

| Rooley Lane

| BRADFORD

| BD5 8JX

| REGISTERED NUMBER: | 01362323 (England and Wales)

| SENIOR STATUTORY AUDITOR: | Kevin Shotton BA BFP FCA

| AUDITORS: | Clive Owen LLP

| Chartered Accountants & Statutory Auditors

| Great North House

| Allington Way

| DARLINGTON

| Co Durham

| DL1 4QB

| Harry Hall International Limited (Registered number: 01362323) |

Balance Sheet

30 April 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 226,097 |  | 221,211 |  |

Tangible assets | 5 | 12,471 |  | 13,106 |  |

Investments | 6 | 406 |  | 406 |  |

238,974 |  | 234,723 |  |

CURRENT ASSETS

Stocks | 7 | 1,223,675 |  | - |  |

Debtors | 8 | 4,610,425 |  | 5,179,225 |  |

Cash at bank and in hand | 650,407 |  | 642,006 |  |

6,484,507 |  | 5,821,231 |  |

CREDITORS

Amounts falling due within one year | 9 | 3,570,186 |  | 3,782,194 |  |

NET CURRENT ASSETS | 2,914,321 |  | 2,039,037 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 3,153,295 |  | 2,273,760 |  |

CREDITORS

Amounts falling due after more than one year | 10 | 19,224 |  | 27,917 |  |

NET ASSETS | 3,134,071 |  | 2,245,843 |  |

CAPITAL AND RESERVES

Called up share capital | 12 | 4,462,002 |  | 4,462,002 |  |

Share premium | 3,916,854 |  | 3,916,854 |  |

Retained earnings | (5,244,785 | ) | (6,133,013 | ) |

SHAREHOLDERS' FUNDS | 3,134,071 |  | 2,245,843 |  |

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 July 2026 and were signed on its behalf by:

E A Hopper - Director

| Harry Hall International Limited (Registered number: 01362323) |

Notes to the Financial Statements

for the Year Ended 30 April 2026

1. | STATUTORY INFORMATION

| Harry Hall International Limited is a private company, limited by shares , registered in England and Wales. 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.

| There were no material departures from that standard.

| The financial statements are presented in £ sterling.

| The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.

| Preparation of consolidated financial statements

| The financial statements contain information about Harry Hall International Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

| Significant judgements and estimates

| In preparing these financial statements, the directors have had to make the following judgements:

| Determine whether there are indicators of impairment of the Company's tangible and intangible assets, including goodwill. Factors taken into consideration in reaching such a decision include the economic viability and expected future financial performance of the asset and where it is a component of a larger cash-generating unit, the viability and expected future performance of that unit.

| Recognition of deferred tax - deferred tax assets are recognised as far as it is probable that the tax losses can be utilised against future profits of the company.

| Bad debts - there is an element of estimation and judgement made by the directors when considering the bad debt provision included within Trade Debtors.

| Harry Hall International Limited (Registered number: 01362323) |

Notes to the Financial Statements - continued

for the Year Ended 30 April 2026

2. | ACCOUNTING POLICIES - continued

| Turnover

| Turnover represents sales to external customers at invoiced amounts less value added tax or local taxes on sales.

| Income recognition

| Income from the sale of goods is recognised on despatch of goods to the customer.

| Broker income is recognised as commitments are fulfilled.

| Insurance membership income is recognised as services are provided.

| Intangible assets

| Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

| Computer software |  | - 25% on cost |  |

| Product development |  | - 25% on cost and 33% on cost |  |

| and intellectual property |  |

| Goodwill arising on an acquisition of a subsidiary undertaking is the difference between the fair value of the consideration paid and the fair value of the assets and liabilities acquired.

| Tangible fixed assets

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

| Fixtures and fittings | - | 50% on cost, 25% on cost and 10% on cost

| Computer equipment | - | 50% on cost, 33% on cost and 25% on cost

| Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Stocks

| Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of average stock. Work in progress and finished goods include labour and attributable overheads.

| At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit and loss.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

| Harry Hall International Limited (Registered number: 01362323) |

Notes to the Financial Statements - continued

for the Year Ended 30 April 2026

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Research and development

| In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research shall be recognised as an expense when it is occurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised on a straight line basis over their useful economic lives, which range from 3 to 6 years.

| If it is not possible to distinguish between the research phase and the development phase of an internal project, the expenditure is treated as if it were all incurred in the research phase only.

| Foreign currencies

| Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

| At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

| Leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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

| Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

| Cash and cash equivalents

| Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

| Creditors

| Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 38 (2025 - 37 ) .

| Harry Hall International Limited (Registered number: 01362323) |

Notes to the Financial Statements - continued

for the Year Ended 30 April 2026

4. | INTANGIBLE FIXED ASSETS

| Product |

| development |

| and |

| Intellectual |

| property |  | Computer |

| Goodwill |  | costs |  | software |  | Totals

£ | £ | £ | £ |

| COST

| At 1 May 2025 | 35,462 |  | 484,229 |  | 987,295 |  | 1,506,986 |  |

| Additions | - |  | - |  | 135,777 |  | 135,777 |  |

| Disposals | - |  | - |  | (66,915 | ) | (66,915 | ) |

| At 30 April 2026 | 35,462 |  | 484,229 |  | 1,056,157 |  | 1,575,848 |  |

| AMORTISATION

| At 1 May 2025 | 35,462 |  | 484,229 |  | 766,084 |  | 1,285,775 |  |

| Amortisation for year | - |  | - |  | 130,891 |  | 130,891 |  |

| Eliminated on disposal | - |  | - |  | (66,915 | ) | (66,915 | ) |

| At 30 April 2026 | 35,462 |  | 484,229 |  | 830,060 |  | 1,349,751 |  |

| NET BOOK VALUE

| At 30 April 2026 | - |  | - |  | 226,097 |  | 226,097 |  |

| At 30 April 2025 | - |  | - |  | 221,211 |  | 221,211 |  |

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 May 2025 | 29,714 |  | 56,280 |  | 85,994 |  |

| Additions | - |  | 7,026 |  | 7,026 |  |

| Disposals | (11,644 | ) | (10,321 | ) | (21,965 | ) |

| At 30 April 2026 | 18,070 |  | 52,985 |  | 71,055 |  |

| DEPRECIATION

| At 1 May 2025 | 24,437 |  | 48,451 |  | 72,888 |  |

| Charge for year | 1,133 |  | 6,478 |  | 7,611 |  |

| Eliminated on disposal | (11,594 | ) | (10,321 | ) | (21,915 | ) |

| At 30 April 2026 | 13,976 |  | 44,608 |  | 58,584 |  |

| NET BOOK VALUE

| At 30 April 2026 | 4,094 |  | 8,377 |  | 12,471 |  |

| At 30 April 2025 | 5,277 |  | 7,829 |  | 13,106 |  |

| Harry Hall International Limited (Registered number: 01362323) |

Notes to the Financial Statements - continued

for the Year Ended 30 April 2026

6. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 May 2025

| and 30 April 2026 | 406 |  |

| NET BOOK VALUE

| At 30 April 2026 | 406 |  |

| At 30 April 2025 | 406 |  |

| The following are subsidiary undertakings of the company:

| Name |  | Country of Incorporation |  | Class of shares |  | Holding |  | Principle activity |  |

| The Riding Sock Company Limited |  | England and Wales |  | Ordinary |  | 100% |  | Dormant |  |

| Matchmakers International Limited |  | England and Wales |  | Ordinary |  | 100% |  | Dormant |  |

| Masta Rug Company Limited |  | England and Wales |  | Ordinary |  | 100% |  | Dormant |  |

| Harry Hall Limited |  | England and Wales |  | Ordinary |  | 100% |  | Dormant |  |

| Caldene Limited |  | England and Wales |  | Ordinary |  | 100% |  | Dormant |  |

| Cottage Craft Limited |  | England and Wales |  | Ordinary |  | 100% |  | Dormant |  |

7. | STOCKS

2026 | 2025 |

£ | £ |

| Finished goods | 1,223,675 |  | - |  |

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

2026 | 2025 |

£ | £ |

| Trade debtors | 2,153,629 |  | 1,749,768 |  |

| Amounts owed by group undertakings | 1,770,881 |  | 2,179,489 |  |

| Other debtors | 35,444 |  | 125,533 |  |

| Deferred tax asset | 615,000 |  | 1,100,000 |  |

| Prepayments and accrued income | 35,471 |  | 24,435 |  |

4,610,425 |  | 5,179,225 |  |

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

2026 | 2025 |

£ | £ |

| Bank loans and overdrafts | 5,000 |  | 6,012 |  |

| Trade creditors | 258,158 |  | 261,442 |  |

| Amounts owed to group undertakings | 1,400,582 |  | 1,822,489 |  |

| Taxation and social security | 141,397 |  | 126,210 |  |

| Other creditors | 1,371,584 |  | 1,137,071 |  |

| Accruals and deferred income | 393,465 |  | 428,970 |  |

3,570,186 |  | 3,782,194 |  |

| Harry Hall International Limited (Registered number: 01362323) |

Notes to the Financial Statements - continued

for the Year Ended 30 April 2026

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

2026 | 2025 |

£ | £ |

| Bank loans - 1-2 years | 5,000 |  | 5,000 |  |

| Bank loans - 2-5 years | 14,224 |  | 15,000 |  |

| Bank loans more than 5 years | - |  | 7,917 |  |

19,224 |  | 27,917 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more than 5 years | - |  | 7,917 |  |

| The bank loan is repayable over 10 years, with no repayment due for the first year. Interest is charged at a rate of 2.5% commencing after 1 year. The loan is due to mature in November 2031. The loan is secured by a debenture.

11. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2026 | 2025 |

£ | £ |

| Within one year | 131,141 |  | 131,141 |  |

| Between one and five years | 69,075 |  | 200,216 |  |

200,216 |  | 331,357 |  |

12. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2026 | 2025 |

| value: | £ | £ |

| 1,501 | Ordinary | £1 | 1,501 |  | 1,501 |  |

| 4,460,501 | B Ordinary | £1 | 4,460,501 |  | 4,460,501 |  |

4,462,002 |  | 4,462,002 |  |

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

| The Report of the Auditors was unqualified.

| Kevin Shotton BA BFP FCA (Senior Statutory Auditor)

| for and on behalf of Clive Owen LLP

14. | CONTINGENT LIABILITIES

| There is a multilateral cross guarantee in place between the company, Stuncroft Limited, a fellow subsidiary, and International Riding Company Limited, the parent undertaking. At 30 April 2026 the bank borrowings of the other group companies amounted to £2,546,303 (2025: £3,138,498).

| Harry Hall International Limited (Registered number: 01362323) |

Notes to the Financial Statements - continued

for the Year Ended 30 April 2026

15. | 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, including those on normal market terms, with wholly owned subsidiaries within the group.

16. | ULTIMATE PARENT COMPANY

| The ultimate parent undertaking is International Riding Company Limited, a company incorporated in England and Wales. The registered office of International Riding Company Limited is Hope Park Business Centre, 4 Coop Place, Rooley Lane, Bradford, England, BD5 8JX

17. | DEFERRED TAX

| A deferred tax asset of £615,000 (2025: £1,100,000) has been recognised in relation to losses which are considered to have a high probability of utilisation in the near future.