REGISTERED NUMBER: 15330960 (England and Wales)

Financial Statements

for the Period 6 December 2023 to 31 December 2024

for

Calsa Fresh UK Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

J B Buyck

SECRETARY:

MY UK OFFICE LIMITED

REGISTERED OFFICE:

Westwood House

Annie Med Lane

South Cave

HU15 2HG

REGISTERED NUMBER:

15330960 (England and Wales)

AUDITORS:

Try Lunn & Co

Chartered Accountants

and Statutory Auditors

Roland House

Princes Dock Street

HULL HU1 2LD

CURRENT ASSETS

Debtors

5

271,617

Cash at bank

30,511

302,128

CREDITORS

Amounts falling due within one year

6

293,585

NET CURRENT ASSETS

8,543

TOTAL ASSETS LESS CURRENT LIABILITIES

8,543

CAPITAL AND RESERVES

Called up share capital

7

100

Retained earnings

8

8,443

SHAREHOLDERS' FUNDS

8,543

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 director and authorised for issue on 3 September 2025 and were signed by:

J B Buyck - Director

1.	STATUTORY INFORMATION

Calsa Fresh UK Ltd 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.

The company is reliant on the financial support of Calsa NV. The directors of Calsa NV have agreed to provide continued financial support to ensure the company will be able to trade as a going concern for the foreseeable future.

Turnover

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

Turnover from the sale of goods is recognised when goods are delivered and legal ownership is transferred to the customer.

Taxation

Taxation for the period 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 .

4.	AUDITORS' REMUNERATION

£

Fees payable to the company's auditors for the audit of the company's financial statements

3,500

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade debtors

271,179

Other debtors

438

271,617

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Amounts owed to group undertakings

285,239

Taxation and social security

2,437

Other creditors

5,909

293,585

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

100

Ordinary

1

100

100 Ordinary shares of 1 each were allotted and fully paid for cash at par during the period.

8.

RESERVES

Retained

earnings

£

Profit for the period

8,443

At 31 December 2024

8,443

9.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Andrew Ewart FCA FCCA (Senior Statutory Auditor)

for and on behalf of Try Lunn & Co

10.	RELATED PARTY DISCLOSURES

During the year the company purchased goods totalling £2,429,557 on normal commercial terms from Calsa NV, a group company.

During the year, the company provided goods and services totalling £18,750 on normal commercial terms to Calsa NV.

Calsa NV also provided working capital loans to the company totalling £15,000.

At the balance sheet date an amount of £284,089 was owed by the company to Calsa NV. This loan is interest free and repayable on demand.

Amatus NV provided working capital loans to the company totalling £1,150. At the balance sheet date an amount of £1,150 was owed by the company to Amatus NV. This loan is interest free and repayable on demand.

11.	ULTIMATE CONTROLLING PARTY

The immediate controlling party is Amatus NV, a company incorporated in Belgium.

The ultimate controlling party is Ardelice NV, a company registered in Belgium.