REGISTERED NUMBER: 01612943 (England and Wales)

George Hay Company Limited

Unaudited 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

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

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

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

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

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