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REGISTERED NUMBER: SC436058 (Scotland)

| Unaudited Financial Statements |

| for the Period |

| 1 December 2024 to 31 December 2025 |

| for |

| North Highland Products Limited |

| North Highland Products Limited (Registered number: SC436058) |

Contents of the Financial Statements

for the Period 1 December 2024 to 31 December 2025

Page |

| Balance Sheet | 1 |

| North Highland Products Limited (Registered number: SC436058) |

Balance Sheet

31 December 2025

| 2025 | 2024 |

£ | £ | £ | £ |

FIXED ASSETS | 3,800 |  | 6,840 |  |

CURRENT ASSETS | 78,115 |  | 139,602 |  |

PREPAYMENTS AND ACCRUED INCOME | 24 |  | 1,428 |  |

CREDITORS

Amounts falling due within one year | (26,435 | ) | (92,507 | ) |

NET CURRENT ASSETS | 51,704 |  | 48,523 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 55,504 |  | 55,363 |  |

CAPITAL AND RESERVES | 55,504 |  | 55,363 |  |

NOTES TO THE FINANCIAL STATEMENTS

1. | STATUTORY INFORMATION

| North Highland Products Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address are as below:

| Registered number: | SC436058

| Registered office: | 13 Harbour Terrace

| Wick

| Caithness

| KW1 5HB

2. | AVERAGE NUMBER OF EMPLOYEES

| The average number of employees during the period was NIL (2024 - 2 ) .

3. | LAMB PREMIUM FUND AND LAMB PLEDGE FUND

| Historical provisions were recorded to pay for NHP farmer related projects including payments for land management or welfare standards. However, due to various factors, by year end November 2024 no projects had been identified. The total of these funds at the year ended November 2024 were £89.9K:

| - Lamb Premium Fund - £42.4K

| - Lamb Pledge Fund - £47.5K

| Given the long-term build-up of the funds, the consistent payments being made to farmers and the clear understanding of upcoming agreements and projects, the Board have approved the release of both the Premium and Pledge Funds for the year ended November 2024.

| These funds have been released to cost of sales at the year end, resulting in a positive cost of raw materials and consumable figure.

| North Highland Products Limited (Registered number: SC436058) |

Balance Sheet - continued

31 December 2025

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the period 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.

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

The financial statements were approved by the Board of Directors and authorised for issue on 7 July 2026 and were signed on its behalf by:

Genevieve Duhigg - Director