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REGISTERED NUMBER: 06706467 (England and Wales)

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 JUNE 2025 |

| FOR |

| DELECTA FRUIT LIMITED |

| DELECTA FRUIT LIMITED (REGISTERED NUMBER: 06706467) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| DELECTA FRUIT LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 JUNE 2025

| DIRECTORS: | R Graaff

| J J Basson

| SECRETARY: | T Williams

| REGISTERED OFFICE: | The Brew House

| Maydencroft Manor

| Maydencroft Lane, Gosmore

| Hitchin

| Herts

| SG4 7QA

| REGISTERED NUMBER: | 06706467 (England and Wales)

| AUDITORS: | Bradshaw Johnson

| Chartered Accountants

| Statutory Auditor

| Croft Chambers

| 11 Bancroft

| Hitchin

| Hertfordshire

| SG5 1JQ

| DELECTA FRUIT LIMITED (REGISTERED NUMBER: 06706467) |

STATEMENT OF FINANCIAL POSITION

30 JUNE 2025

| 30.6.25 |  | 30.6.24

| Notes | £ | £ |

CURRENT ASSETS

Debtors | 5 | 3,287 |  | 13,472 |  |

Cash at bank | 6,327 |  | 1,756 |  |

9,614 |  | 15,228 |  |

CREDITORS

Amounts falling due within one year | 6 | 3,000 |  | 3,000 |  |

NET CURRENT ASSETS | 6,614 |  | 12,228 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 6,614 |  | 12,228 |  |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Retained earnings | 6,613 |  | 12,227 |  |

SHAREHOLDERS' FUNDS | 6,614 |  | 12,228 |  |

| DELECTA FRUIT LIMITED (REGISTERED NUMBER: 06706467) |

STATEMENT OF FINANCIAL POSITION - continued

30 JUNE 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 October 2025 and were signed on its behalf by:

J J Basson - Director

| DELECTA FRUIT LIMITED (REGISTERED NUMBER: 06706467) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

1. | STATUTORY INFORMATION

| Delecta Fruit 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.

| 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.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| DELECTA FRUIT LIMITED (REGISTERED NUMBER: 06706467) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

3. | ACCOUNTING POLICIES - continued

| Debtors

| Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

| Cash at bank and in hand

| Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

| Creditors and provisions

| Creditors and provisions are recognised where the company has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

| Financial instruments

| The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

4. | EMPLOYEES AND DIRECTORS

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

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

| 30.6.25 |  | 30.6.24

£ | £ |

| Amounts owed by group undertakings | 3,287 |  | 13,472 |  |

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

| 30.6.25 |  | 30.6.24

£ | £ |

| Accruals and deferred income | 3,000 |  | 3,000 |  |

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

| The Report of the Auditors was unqualified.

| Andrew Pearce (Senior Statutory Auditor)

| for and on behalf of Bradshaw Johnson

| DELECTA FRUIT LIMITED (REGISTERED NUMBER: 06706467) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 JUNE 2025

8. | RELATED PARTY DISCLOSURES

| During the year the company acted as UK agent for a company under common control, Delecta Fruit (PTY) Limited, a company incorporated in South Africa.

|  | £ |  | £ |  |

|  | 30.6.25 |  | 30.6.24 |  |

| Agency transactions - being sales on behalf of Delecta Fruit (PTY) Ltd |  |  | - |  | - |  |

| Managing agency fees received |  |  | - |  | - |  |

| Recharged costs |  | - |  | - |  |

| Monies loaned to/(from) Delecta Fruit (PTY) Ltd during the year |  | 10,185 |  | 4,773 |  |

| Loan interest payable to Delecta Fruit (PTY) Ltd |  | - |  | - |  |

| Balance due from/(to) Delecta Fruit (PTY) Ltd at the period end |  | 3,287 |  | 13,472 |  |

| The balance due to Delecta Fruit (PTY) Ltd is repayable on demand. Interest is charged at 1.75% on balances outstanding for over 6 months.

9. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is R Graaff.

| The ultimate parent company is Delecta Holdings (PTY) Limited, a company incorporated in South Africa. Delecta Fruit (PTY) Limited prepares consolidated accounts. A copy of the parent company's accounts can be obtained from 209 Main St, Paarl, 7646, South Africa.