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REGISTERED NUMBER: 01612943 (England and Wales)

| George Hay Company Limited |

| Unaudited Financial Statements |

| for the Year Ended 31 May 2026 |

George Hay Company Limited (Registered number: 01612943)

Contents of the Financial Statements

for the Year Ended 31 May 2026

| Page |

Company information | 1 |

Chartered accountants' report | 2 |

Statement of financial position | 3 |

Notes to the financial statements | 4 |  | to |  | 5

George Hay Company Limited

Company Information

for the Year Ended 31 May 2026

| Directors: | A G Hay

| F W Hay

| Mrs L N Hay

| Secretary: | Mrs L N Hay

| Registered office: | The Estate Office

| Hartley House

| Holbeach St Matthews

| Spalding

| Lincolnshire

| PE12 8EW

| Registered number: | 01612943 (England and Wales)

| Accountants: | Moore Thompson

| Bank House

| Broad Street

| Spalding

| Lincolnshire

| PE11 1TB

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

George Hay Company 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 Statement of financial position. 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 order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of George Hay Company Limited for the year ended 31 May 2026 which comprise the Income statement, Statement of financial position, Statement of changes in equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of George Hay Company Limited, as a body, in accordance with the terms of our engagement letter dated 17 August 2026. Our work has been undertaken solely to prepare for your approval the financial statements of George Hay Company Limited and state those matters that we have agreed to state to the Board of Directors of George Hay Company Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than George Hay Company Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that George Hay Company Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of George Hay Company Limited. You consider that George Hay Company Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of George Hay Company Limited. 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 statutory financial statements.

Moore Thompson

Bank House

Broad Street

Spalding

Lincolnshire

PE11 1TB

20 August 2026

George Hay Company Limited (Registered number: 01612943)

Statement of Financial Position

31 May 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

Fixed assets

Investments | 5 | 1 |  | 1 |  |

Current assets

Debtors | 6 | 752,927 |  | 752,805 |  |

Cash at bank | 77 |  | 199 |  |

753,004 |  | 753,004 |  |

Creditors

Amounts falling due within one year | 7 | 550,000 |  | 750,000 |  |

Net current assets | 203,004 |  | 3,004 |  |

Total assets less current liabilities | 203,005 |  | 3,005 |  |

Capital and reserves

Called up share capital | 8 | 3,001 |  | 3,001 |  |

Capital redemption reserve | 200,000 |  | - |  |

Retained earnings | 4 |  | 4 |  |

Shareholders' funds | 203,005 |  | 3,005 |  |

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

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

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 20 August 2026 and were signed on its behalf by:

A G Hay - Director

George Hay Company Limited (Registered number: 01612943)

Notes to the Financial Statements

for the Year Ended 31 May 2026

1. | Statutory information

| George Hay Company 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| Preparation of consolidated financial statements

| The financial statements contain information about George Hay Company Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

4. | Employees and directors

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

5. | Fixed asset investments

| Shares in

| group

| undertakings

£ |

| Cost

| At 1 June 2025

| and 31 May 2026 | 1 |  |

| Net book value

| At 31 May 2026 | 1 |  |

| At 31 May 2025 | 1 |  |

| The company owns 100% of the issued share capital of Caudwell Farms which is incorporated in England and its principal activity is that of farming. This investment in Caudwell Farms was acquired on 19th February 1998 for £1.

6. | Debtors: amounts falling due within one year |

2026 | 2025 |

£ | £ |

| Amounts owed by group undertakings | 752,927 |  | 752,805 |  |

George Hay Company Limited (Registered number: 01612943)

Notes to the Financial Statements - continued

for the Year Ended 31 May 2026

7. | Creditors: amounts falling due within one year |

2026 | 2025 |

£ | £ |

| Other creditors | 550,000 |  | 750,000 |  |

8. | Called up share capital

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2026 | 2025 |

| value: | £ | £ |

| 94,200 | Ordinary shares | £0.01 | 702 |  | 702 |  |

| 70,472 | Ordinary A shares | £0.01 | 704 |  | 704 |  |

| 97,000 | Ordinary B shares | £0.01 | 425 |  | 425 |  |

| 20,671 | Ordinary C shares | £0.01 | 207 |  | 207 |  |

| 17,805 | Ordinary D shares | £0.01 | 178 |  | 178 |  |

| 42,500 | Ordinary E shares | £0.01 | 425 |  | 425 |  |

| 36,000 | Ordinary F shares | £0.01 | 360 |  | 360 |  |

3,001 |  | 3,001 |  |