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REGISTERED NUMBER: 00592242 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31st March 2026 |

| for |

| HIGGINS BROS DAIRIES LIMITED |

HIGGINS BROS DAIRIES LIMITED (REGISTERED NUMBER: 00592242) |

Contents of the Financial Statements

for the year ended 31st March 2026

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| HIGGINS BROS DAIRIES LIMITED |

Company Information

for the year ended 31st March 2026

| DIRECTORS: | P V Budd

| C R Higgins

| Mrs L M Malcolm

| SECRETARY: | P V Budd

| REGISTERED OFFICE: | Suffolk House

| George Street

| Croydon

| Surrey

| CR0 0YN

| REGISTERED NUMBER: | 00592242 (England and Wales)

| ACCOUNTANTS: | TC Group

| 3rd Floor, Suffolk House

| George Street

| Croydon

| CR0 0YN

HIGGINS BROS DAIRIES LIMITED (REGISTERED NUMBER: 00592242) |

Statement of Financial Position

31st March 2026

| 31.3.26 |  | 31.3.25

| Notes | £ | £ |

CURRENT ASSETS

Debtors | 4 | 7 |  | 2,787 |  |

Investments | 5 | 651,287 |  | 829,661 |  |

Cash at bank | 98,723 |  | 31,218 |  |

750,017 |  | 863,666 |  |

CREDITORS

Amounts falling due within one year | 6 | 4,850 |  | 5,100 |  |

NET CURRENT ASSETS | 745,167 |  | 858,566 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 745,167 |  | 858,566 |  |

PROVISIONS FOR LIABILITIES | 44,763 |  | 23,834 |  |

NET ASSETS | 700,404 |  | 834,732 |  |

CAPITAL AND RESERVES

Called up share capital | 10,000 |  | 10,000 |  |

Fair value reserve | 7 | 164,390 |  | 101,605 |  |

Retained earnings | 526,014 |  | 723,127 |  |

SHAREHOLDERS' FUNDS | 700,404 |  | 834,732 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2026 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.

HIGGINS BROS DAIRIES LIMITED (REGISTERED NUMBER: 00592242) |

Statement of Financial Position - continued

31st March 2026

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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12th August 2026 and were signed on its behalf by:

C R Higgins - Director

HIGGINS BROS DAIRIES LIMITED (REGISTERED NUMBER: 00592242) |

Notes to the Financial Statements

for the year ended 31st March 2026

1. | STATUTORY INFORMATION

| Higgins Bros Dairies 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 as modified by the revaluation of certain assets.

| Financial instruments

| The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other amounts receivable and payable and loans from banks and other third parties. Financial assets that are measured at 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.

| 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 statement of financial position date.

| 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.

| Investments

| Investments in securities listed on a recognised stock exchange are included at their market value at the balance sheet date. Unrealised gains and losses pass through the profit and loss account and are then transferred to the fair value reserve.

| Current asset investment properties

| Investment properties are shown at their open market value. The surplus arising from the annual revaluations is transferred to the investment revaluation reserve. A permanent impairment will be charged to the profit and loss account but a downward revaluation that does not reflect a permanent impairment will be accounted for as a charge to the investment revaluation reserve.

3. | EMPLOYEES AND DIRECTORS

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

HIGGINS BROS DAIRIES LIMITED (REGISTERED NUMBER: 00592242) |

Notes to the Financial Statements - continued

for the year ended 31st March 2026

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

| 31.3.26 |  | 31.3.25

£ | £ |

| Other debtors | 7 |  | 2,787 |  |

5. | CURRENT ASSET INVESTMENTS

| 31.3.26 |  | 31.3.25

£ | £ |

| Listed investments | 651,287 |  | 829,661 |  |

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

| 31.3.26 |  | 31.3.25

£ | £ |

| Sundry creditors and accruals | 4,850 |  | 5,100 |  |

7. | RESERVES

| Fair

| value

| reserve

£ |

| At 1st April 2025 | 101,605 |  |

| Movement in fair value | 62,785 |  |

| At 31st March 2026 | 164,390 |  |

8. | ULTIMATE CONTROLLING PARTY

| The company has no ultimate controlling party.