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REGISTERED NUMBER: 00928522 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 30 June 2025 |

| for |

| Parigo Horticultural Co. Limited |

Parigo Horticultural Co. Limited (Registered number: 00928522)

Contents of the Financial Statements

for the Year Ended 30 June 2025

| Page |

Company information | 1 |

Chartered accountants' report | 2 |

Statement of financial position | 3 |

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

Parigo Horticultural Co. Limited

Company Information

for the Year Ended 30 June 2025

| Directors: | F C Goemans

| M H Kittoe

| Secretary: | R J Goemans

| Registered office: | Newlands Nursery

| Pagham Road

| Lagness

| Chichester

| West Sussex

| PO20 1LL

| Registered number: | 00928522 (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

Parigo Horticultural Co. 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 Parigo Horticultural Co. Limited for the year ended 30 June 2025 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 Parigo Horticultural Co. Limited, as a body, in accordance with the terms of our engagement letter dated 11 October 2018. Our work has been undertaken solely to prepare for your approval the financial statements of Parigo Horticultural Co. Limited and state those matters that we have agreed to state to the Board of Directors of Parigo Horticultural Co. 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 Parigo Horticultural Co. Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Parigo Horticultural Co. 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 Parigo Horticultural Co. Limited. You consider that Parigo Horticultural Co. 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 Parigo Horticultural Co. 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

29 September 2025

Parigo Horticultural Co. Limited (Registered number: 00928522)

Statement of Financial Position

30 June 2025

| 2025 |  | 2024

| Notes | £ | £ |

Current assets

Stocks | 128 |  | 719 |  |

Debtors | 5 | 991 |  | 3,872 |  |

Cash at bank | 217,234 |  | 170,570 |  |

218,353 |  | 175,161 |  |

Creditors

Amounts falling due within one year | 6 | 84,733 |  | 10,985 |  |

Net current assets | 133,620 |  | 164,176 |  |

Total assets less current liabilities | 133,620 |  | 164,176 |  |

Capital and reserves

Called up share capital | 7 | 33,950 |  | 44,150 |  |

Capital redemption reserve | 16,050 |  | 5,850 |  |

Retained earnings | 83,620 |  | 114,176 |  |

Shareholders' funds | 133,620 |  | 164,176 |  |

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

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

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 29 September 2025 and were signed on its behalf by:

F C Goemans - Director

M H Kittoe - Director

Parigo Horticultural Co. Limited (Registered number: 00928522)

Notes to the Financial Statements

for the Year Ended 30 June 2025

1. | Statutory information

| Parigo Horticultural Co. 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

| These financial statements have not been prepared on a going concern basis. The directors have concluded that the company is not a going concern due to cessation of trade and it is expected that the entity will cease operations and be wound up within 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.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

| Investments

| Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

| Other investments other than loans are measured at fair value with changes in fair value being recognised in profit or loss.

Parigo Horticultural Co. Limited (Registered number: 00928522)

Notes to the Financial Statements - continued

for the Year Ended 30 June 2025

4. | Employees and directors

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

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

2025 | 2024 |

£ | £ |

| Trade debtors | - |  | 770 |  |

| VAT | 991 |  | 1,220 |  |

| Prepayments and accrued income | - |  | 1,882 |  |

991 |  | 3,872 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | - |  | 2,785 |  |

| Directors' loan accounts | 82,383 |  | 100 |  |

| Accruals and deferred income | 2,350 |  | 8,100 |  |

84,733 |  | 10,985 |  |

7. | Called up share capital

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 26,650 | 'A' Ordinary shares | £1 | 16,450 |  | 26,650 |  |

| 17,500 | Deferred shares | £1 | 17,500 |  | 17,500 |  |

33,950 |  | 44,150 |  |

| The deferred shares are non-voting, are not entitled to receive a dividend, and are only entitled to return of capital on winding up after return of capital on all other issued shares and after distribution of surplus profits and assets of not less than £500,000 in total.