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REGISTERED NUMBER: NI004630 (Northern Ireland)

Financial Statements for the Year Ended 31 December 2025

for

ATR Trading Co Ltd

| ATR Trading Co Ltd (Registered number: NI004630) |

Contents of the Financial Statements

for the year ended 31 December 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| ATR Trading Co Ltd |

Company Information

for the year ended 31 December 2025

| DIRECTOR: | A T Robinson

| SECRETARY: | P Greene

| REGISTERED OFFICE: | 23 Ballyblack Road

| Newtownards

| Co. Down

| BT22 2AP

| REGISTERED NUMBER: | NI004630 (Northern Ireland)

| ACCOUNTANTS: | Cleaver Black

| Chartered Accountants

| Suite 5 Ormeau House

| 91-97 Ormeau Road

| Belfast

| Co. Antrim

| BT7 1SH

| ATR Trading Co Ltd (Registered number: NI004630) |

Balance Sheet

31 December 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | - |  | - |  |

Investments | 6 | 947,500 |  | 947,500 |  |

947,500 |  | 947,500 |  |

CURRENT ASSETS

Debtors | 7 | 106,906 |  | 41,165 |  |

Cash at bank | 42,958 |  | 104,472 |  |

149,864 |  | 145,637 |  |

CREDITORS

Amounts falling due within one year | 8 | (50,137 | ) | (86,165 | ) |

NET CURRENT ASSETS | 99,727 |  | 59,472 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,047,227 |  | 1,006,972 |  |

PENSION ASSET | 46,000 |  | 46,000 |  |

NET ASSETS | 1,093,227 |  | 1,052,972 |  |

CAPITAL AND RESERVES

Called up share capital | 224,000 |  | 224,000 |  |

Capital redemption reserve | 22,880 |  | 22,880 |  |

Retained earnings | 846,347 |  | 806,092 |  |

SHAREHOLDERS' FUNDS | 1,093,227 |  | 1,052,972 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

| ATR Trading Co Ltd (Registered number: NI004630) |

Balance Sheet - continued

31 December 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 14 August 2026 and were signed by:

A T Robinson - Director

| ATR Trading Co Ltd (Registered number: NI004630) |

Notes to the Financial Statements

for the year ended 31 December 2025

1. | STATUTORY INFORMATION

| ATR Trading Co 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. | 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.

| Turnover

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

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2010, is being amortised evenly over its estimated useful life of one years.

| 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.

| Tangible fixed assets

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

| Investments in associates

| Investments in associate undertakings are recognised at cost.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

| Pension costs and other post-retirement benefits

| ATR Trading Co Ltd (Registered number: NI004630) |

Notes to the Financial Statements - continued

for the year ended 31 December 2025

3. | EMPLOYEES AND DIRECTORS

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

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 30,000 |  |

| AMORTISATION

| At 1 January 2025

| and 31 December 2025 | 30,000 |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  |

| At 31 December 2024 | - |  |

5. | TANGIBLE FIXED ASSETS

| Fixtures

| and

| fittings

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 7,595 |  |

| DEPRECIATION

| At 1 January 2025

| and 31 December 2025 | 7,595 |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  |

| At 31 December 2024 | - |  |

6. | FIXED ASSET INVESTMENTS

| Interest

| in

| associate

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 947,500 |  |

| NET BOOK VALUE

| At 31 December 2025 | 947,500 |  |

| At 31 December 2024 | 947,500 |  |

| ATR Trading Co Ltd (Registered number: NI004630) |

Notes to the Financial Statements - continued

for the year ended 31 December 2025

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

2025 | 2024 |

£ | £ |

| Sales Ledger Control | 102,906 |  | 29,565 |  |

| Directors' current accounts | 4,000 |  | 11,600 |  |

106,906 |  | 41,165 |  |

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

2025 | 2024 |

£ | £ |

| Purchase Ledger Control | 7,768 |  | 1,966 |  |

| Amounts owed to participating interests | 30,000 |  | 73,120 |  |

| Tax | 4,835 |  | 400 |  |

| Social security and other taxes | 2,138 |  | 1,215 |  |

| VAT | 2,896 |  | 1,614 |  |

| Accrued expenses | 2,500 |  | 7,850 |  |

50,137 |  | 86,165 |  |

9. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

2025 | 2024 |

£ | £ |

| A T Robinson

| Balance outstanding at start of year | 11,600 |  | - |  |

| Amounts advanced | - |  | 30,000 |  |

| Amounts repaid | (7,600 | ) | (18,400 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 4,000 |  | 11,600 |  |