The notes on Pages 2 to 5 form part of these financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

TOMRA Food (United Kingdom) Limited is a private company limited by shares incorporated in England and Wales. The registered office is 85 First Floor, Great Portland Street, London, W1W 7LT.

On 27 February 2025 the company changed it's name to TOMRA Food (United Kingdom) Limited from Compac Sorting Equipment Europe Limited.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

In assessing the appropriateness of the going concern assumption, the Directors have reviewed detailed profit and loss forecasts and cash flow forecasts, considering all reasonably foreseeable potential scenarios and uncertainties in relation to revenue and expenditure for a period of at least 12 months from the date these financial statements have been signed. Included within the forecasts is the assumption that the entity will commence trading in the period as a result of group reorganisation of Tomra Food operations. We draw your attention to note 5 which outlines the planned reorganisation. The ultimate parent company Tomra Systems ASA has confirmed it will provide financial support to the business to the extent required to allow the company to meet its liabilities for a period of at least 12 months from the date these financial statements were approved.

Consequently, the directors are confident that the company will have sufficient funds to continue to meet its liabilities as they fall due for at least 12 months from the date of approval of the financial statements and therefore have prepared the financial statements on a going concern basis.

These financial statements have been prepared for a 6 month period to 31 December 2024. The directors shortened the accounting period so as to fall in line with other group companies. Consequently the comparative amounts presented in the financial statements (including the related notes) are not entirely comparable.

Cash and cash equivalents are basic financial assets and include cash in hand.

The company only has financial instruments that are classified as basic financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price and are subsequently carried at amortised cost using the effective interest method, less impairment.

Financial assets are assessed for indicators of impairment at each reporting end date.

If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss.

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities, including creditors, and loans from fellow group companies are initially recognised at transaction price and are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

The average monthly number of persons (including directors) employed by the company during the Period was:

Employee expenses are bourne by the parent company.

Amounts owed to group undertakings are unsecured, repayable on demand and bear no interest.

Amounts owed to group undertakings are unsecured, repayable on demand and bear no interest.

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

In our opinion the financial statements:

• give a true and fair view of the state of the company's affairs as at 31 December 2024 and of its loss for the Period then ended;

• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

• have been prepared in accordance with the requirements of the Companies Act 2006.

After the reporting date of 31 December 2024, the directors of TOMRA Food (United Kingdom) Limited approved an internal group reorganisation whereby Tomra Food, the division focused on the sale of food sorting machinery and regular servicing, will be transferred from Tomra Sorting Limited. There has been no adjustments to the financial statements in respect of this transaction.

The entities ultimate parent company is Tomra Systems ASA who's address is Drengsrudhagen 2, 1385 Asker, Norway.

The company is exempt from disclosing other related party transactions as they are with other companies that are wholly owned within the Group.

Copies of financial statements of Tomra Systems ASA., the parent undertaking of the only group preparing group financial statements which include Compac Sorting Equipment Europe Limited can be obtained from the following website https://www.tomra.com/en/investor-relations/financial-information/annual-reports