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REGISTERED NUMBER: 03472981 (England and Wales)

| DIGGINWELL HOLDINGS LIMITED |

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 NOVEMBER 2025 |

DIGGINWELL HOLDINGS LIMITED (REGISTERED NUMBER: 03472981) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

Page |

| Company Information | 1 |

| Chartered Accountants' Report | 2 |

| Balance Sheet | 3 |

| Notes to the Financial Statements | 5 |

| DIGGINWELL HOLDINGS LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 NOVEMBER 2025

| DIRECTORS: | Ms K Bradley

| K Bradley

| SECRETARY: | Ms K Bradley

| REGISTERED OFFICE: | Highland House

| Cadbury

| Exeter

| Devon

| EX5 5LA

| REGISTERED NUMBER: | 03472981 (England and Wales)

| ACCOUNTANTS: | McAleer Jackson Ltd

| Chartered Accountants

| Church House

| 24 Dublin Road

| OMAGH

| Co. Tyrone

| BT78 1HE

| BANKERS: | Bank of Ireland

| 25 Campsie Road

| OMAGH

| Co. Tyrone

| BT79 0AE

| SOLICITORS: | Isca Legal

| Highland House

| Cadbury

| Exeter

| EX5 5LA

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

DIGGINWELL HOLDINGS LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company for the year ended 30 November 2025 which comprise the Income Statement, Balance Sheet and the related notes from the accounting records and information and explanations you have given to us.

This report is made to the company's Board of Directors, 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 the company's 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 the Institute of Chartered Accountants in Ireland and have complied with the ethical guidance laid down by the Institute relating to members undertaking the compilation of financial statements.

You have acknowledged on the Balance Sheet as at 30 November 2025 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.

We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the 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 financial statements.

McAleer Jackson Ltd

Chartered Accountants

Church House

24 Dublin Road

OMAGH

Co. Tyrone

BT78 1HE

Date: .............................................

DIGGINWELL HOLDINGS LIMITED (REGISTERED NUMBER: 03472981) |

BALANCE SHEET

30 NOVEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investment property | 4 | 2,675,000 |  | 2,675,000 |  |

CURRENT ASSETS

Debtors | 5 | 3,568 |  | 146,453 |  |

Cash at bank | 132,528 |  | 146,929 |  |

136,096 |  | 293,382 |  |

CREDITORS

Amounts falling due within one year | 6 | 30,448 |  | 111,885 |  |

NET CURRENT ASSETS | 105,648 |  | 181,497 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,780,648 |  | 2,856,497 |  |

PROVISIONS FOR LIABILITIES | 343,746 |  | 343,746 |  |

NET ASSETS | 2,436,902 |  | 2,512,751 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 2,436,802 |  | 2,512,651 |  |

SHAREHOLDERS' FUNDS | 2,436,902 |  | 2,512,751 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

DIGGINWELL HOLDINGS LIMITED (REGISTERED NUMBER: 03472981) |

BALANCE SHEET - continued

30 NOVEMBER 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 6 May 2026 and were signed on its behalf by:

K Bradley - Director

Ms K Bradley - Director

DIGGINWELL HOLDINGS LIMITED (REGISTERED NUMBER: 03472981) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

1. | STATUTORY INFORMATION

| Digginwell Holdings 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.

| 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.

| The accounts have been prepared in pounds sterling (£) which is the functional currency of the company.

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

| 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 balance sheet date.

| 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.

| Debtors and creditors receivable/payable within one year

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transactional price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

DIGGINWELL HOLDINGS LIMITED (REGISTERED NUMBER: 03472981) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 NOVEMBER 2025

3. | EMPLOYEES AND DIRECTORS

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

4. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 December 2024

| and 30 November 2025 | 2,675,000 |  |

| NET BOOK VALUE

| At 30 November 2025 | 2,675,000 |  |

| At 30 November 2024 | 2,675,000 |  |

| Fair value at 30 November 2025 is represented by:

£ |

| Valuation in 2008 | 514,579 |  |

| Valuation in 2017 | 1,415,000 |  |

| Cost | 745,421 |  |

2,675,000 |  |

| If investment property had not been revalued it would have been included at the following historical cost:

2025 | 2024 |

£ | £ |

| Cost | 745,421 |  | 745,421 |  |

| The investment property comprises of freehold land. It has a carrying amount of £2,675,000. The fair value of the investment property has been arrived at on the basis of a valuation carried out in September 2017 by Richard M Dyson, a qualified Chartered Surveyor and RICS Registered Valuer, of Bailey Dyson International Consultants Limited, an independent firm of Chartered Surveyors and Valuers who are not connected with the company. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties and on a standard 'term and reversion' approach.

| A review of rental income chargeable is currently ongoing. The company plans to professionally revalue the property after the review process has concluded.

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

2025 | 2024 |

£ | £ |

| Other debtors | 3,568 |  | 146,453 |  |

DIGGINWELL HOLDINGS LIMITED (REGISTERED NUMBER: 03472981) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 NOVEMBER 2025

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

2025 | 2024 |

£ | £ |

| Taxation and social security | 4,021 |  | 23,877 |  |

| Other creditors | 26,427 |  | 88,008 |  |

30,448 |  | 111,885 |  |

7. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 30 November 2025 and 30 November 2024:

2025 | 2024 |

£ | £ |

| K Bradley

| Balance outstanding at start of year | 50,000 |  | - |  |

| Amounts advanced | - |  | 50,000 |  |

| Amounts repaid | (50,000 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | 50,000 |  |

| Ms K Bradley

| Balance outstanding at start of year | 65,000 |  | - |  |

| Amounts advanced | - |  | 65,000 |  |

| Amounts repaid | (65,000 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | 65,000 |  |

8. | RELATED PARTY DISCLOSURES

| As at 30 November 2025 the members of key personnel were owed £155 by the company (2024: £774). No repayment date has been set for this and no interest is to be charged on the loan. At the balance sheet date, the loan is presented within 'Other Creditors'.