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REGISTERED NUMBER: NI676695 (Northern Ireland)

ERGANAGH FARM GROUP LTD

Unaudited Financial Statements for the Year Ended 31 October 2025

ERGANAGH FARM GROUP LTD (REGISTERED NUMBER: NI676695)

Contents of the Financial Statements

for the Year Ended 31 October 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

ERGANAGH FARM GROUP LTD

Company Information

for the Year Ended 31 October 2025

| DIRECTORS: | Stephen Allen

| Hazel Allen

| Andrew Robert Allen

| Stewart Matthew Allen

| REGISTERED OFFICE: | 29 Erganagh Road

| Castlederg

| Co. Tyrone

| BT81 7JQ

| REGISTERED NUMBER: | NI676695 (Northern Ireland)

| ACCOUNTANTS: | Cooper Parry Advisory Limited

| Unit 7 Dyehouse

| Linen Green

| Dungannon

| Co. Tyrone

| BT71 7HB

ERGANAGH FARM GROUP LTD (REGISTERED NUMBER: NI676695)

Statement of Financial Position

31 October 2025

| 31/10/25 |  | 31/10/24

| Notes | £ | £ |

NON-CURRENT ASSETS

Intangible assets | 5 | 500,000 |  | 500,000 |  |

Tangible assets | 6 | 1,403,319 |  | 1,166,820 |  |

1,903,319 |  | 1,666,820 |  |

CURRENT ASSETS

Stocks | 223,306 |  | 259,719 |  |

Receivables: amounts falling due within one year | 7 | 612,770 |  | 467,055 |  |

Cash at bank | 62,325 |  | 31,232 |  |

898,401 |  | 758,006 |  |

PAYABLES

Amounts falling due within one year | 8 | (1,142,438 | ) | (1,050,646 | ) |

NET CURRENT LIABILITIES | (244,037 | ) | (292,640 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,659,282 |  | 1,374,180 |  |

PAYABLES

Amounts falling due after more than one year | 9 | (239,356 | ) | (194,472 | ) |

PROVISIONS FOR LIABILITIES | 10 | (323,593 | ) | (240,006 | ) |

NET ASSETS | 1,096,333 |  | 939,702 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Revaluation reserve | 389,914 |  | 389,914 |  |

Retained earnings | 706,319 |  | 549,688 |  |

1,096,333 |  | 939,702 |  |

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the Company to obtain an audit of its financial statements for the year ended 31 October 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.

ERGANAGH FARM GROUP LTD (REGISTERED NUMBER: NI676695)

Statement of Financial Position - continued

31 October 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 August 2026 and were signed on its behalf by:

Stephen Allen - Director

Hazel Allen - Director

ERGANAGH FARM GROUP LTD (REGISTERED NUMBER: NI676695)

Notes to the Financial Statements

for the Year Ended 31 October 2025

1. | STATUTORY INFORMATION

| Erganagh Farm Group 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.

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

| The accounts are prepared under the historical cost convention modified when necessary to include the revaluation of certain fixed assets.

| Revenue

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| 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.

| Property, plant and equipment

| Property, plant and equipment are stated at cost or at valuation, less accumulated depreciation.

| 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.

| The charge to depreciation is calculated to write off the original cost or valuation of property, plant and equipment less their estimated residual value, over their expected useful lives as follows:

| Plant and machinery |  | - |  | 20% reducing balance |  |

| 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.

| Inventories

| Stocks are valued at the lower of cost and net realisable value. 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.

| 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 tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

ERGANAGH FARM GROUP LTD (REGISTERED NUMBER: NI676695)

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

3. | ACCOUNTING POLICIES - continued

| Deferred tax

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

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

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

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Cash flow statement

| The company has availed of the exemption in FRS 102 Section 1A from the requirement to prepare a Statement of Cash Flows because it is classified as a small company.

| Goodwill

| Goodwill is the amount paid in connection with the acquisition of a business in 2021. No amortisation is charged in respect of same.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 5 (2024 - 5 ) .

5. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 November 2024

| and 31 October 2025 | 500,000 |  |

| NET BOOK VALUE

| At 31 October 2025 | 500,000 |  |

| At 31 October 2024 | 500,000 |  |

ERGANAGH FARM GROUP LTD (REGISTERED NUMBER: NI676695)

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

6. | PROPERTY, PLANT AND EQUIPMENT

| Long |  | Plant and |

| leasehold |  | machinery |  | Totals

£ | £ | £ |

| COST OR VALUATION

| At 1 November 2024 | 111,743 |  | 1,571,418 |  | 1,683,161 |  |

| Additions | - |  | 420,185 |  | 420,185 |  |

| Disposals | - |  | (28,003 | ) | (28,003 | ) |

| At 31 October 2025 | 111,743 |  | 1,963,600 |  | 2,075,343 |  |

| DEPRECIATION

| At 1 November 2024 | 10,810 |  | 505,531 |  | 516,341 |  |

| Charge for year | 2,879 |  | 165,008 |  | 167,887 |  |

| Eliminated on disposal | - |  | (12,204 | ) | (12,204 | ) |

| At 31 October 2025 | 13,689 |  | 658,335 |  | 672,024 |  |

| NET BOOK VALUE

| At 31 October 2025 | 98,054 |  | 1,305,265 |  | 1,403,319 |  |

| At 31 October 2024 | 100,933 |  | 1,065,887 |  | 1,166,820 |  |

| Cost or valuation at 31 October 2025 is represented by:

| Long |  | Plant and |

| leasehold |  | machinery |  | Totals

£ | £ | £ |

| Valuation in 2024 | 111,743 |  | 1,571,418 |  | 1,683,161 |  |

| Valuation in 2025 | - |  | 392,182 |  | 392,182 |  |

111,743 |  | 1,963,600 |  | 2,075,343 |  |

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

| 31/10/25 |  | 31/10/24

£ | £ |

| Trade debtors | 573,243 |  | 418,424 |  |

| Other debtors | 39,527 |  | 48,631 |  |

612,770 |  | 467,055 |  |

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

| 31/10/25 |  | 31/10/24

£ | £ |

| Bank loans and overdrafts | 417,573 |  | 300,909 |  |

| Hire purchase contracts | 148,099 |  | 147,621 |  |

| Trade payables | 162,694 |  | 207,667 |  |

| Amounts owed to associates | 392,281 |  | 383,382 |  |

| Taxation and social security | 6,744 |  | 3,458 |  |

| Other payables | 15,047 |  | 7,609 |  |

1,142,438 |  | 1,050,646 |  |

ERGANAGH FARM GROUP LTD (REGISTERED NUMBER: NI676695)

Notes to the Financial Statements - continued

for the Year Ended 31 October 2025

9. | PAYABLES: AMOUNTS FALLING DUE AFTER ONE YEAR |

| 31/10/25 |  | 31/10/24

£ | £ |

| Bank loans | - |  | 8,780 |  |

| Hire purchase contracts | 239,356 |  | 185,692 |  |

239,356 |  | 194,472 |  |

10. | PROVISIONS FOR LIABILITIES

| 31/10/25 |  | 31/10/24

£ | £ |

| Deferred tax | 323,593 |  | 240,006 |  |

| Deferred |  | Other |

| tax |  | provisions |

£ | £ |

| Balance at 1 November 2024 | 240,006 |  | 174,502 |  |

| Provided during year | 83,587 |  | - |  |

| Balance at 31 October 2025 | 323,593 |  | 174,502 |  |