REGISTERED NUMBER: 14909728 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 June 2025

for

Luonnosta UK Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

P Rayner

A S Kuusisto

SECRETARIES:

Mrs H Soini

Luonnosta Finland Oy

REGISTERED OFFICE:

Porritts Farm

Churh Lane

Langton-by-Wragby

Market Rasen

Lincolnshire

LN8 5PX

REGISTERED NUMBER:

14909728 (England and Wales)

ACCOUNTANTS:

Wright Vigar Limited

Chartered Accountants & Business Advisers

15 Newland

Lincoln

Lincolnshire

LN1 1XG

FIXED ASSETS

Intangible assets

4

4,479

5,911

Tangible assets

5

3,314

1,720

7,793

7,631

CURRENT ASSETS

Debtors

6

184,185

698,723

Cash at bank

230,432

99,981

414,617

798,704

CREDITORS

Amounts falling due within one year

7

117,197

599,060

NET CURRENT ASSETS

297,420

199,644

TOTAL ASSETS LESS CURRENT LIABILITIES

305,213

207,275

PROVISIONS FOR LIABILITIES

828

430

NET ASSETS

304,385

206,845

CAPITAL AND RESERVES

Called up share capital

8

45,000

45,000

Retained earnings

259,385

161,845

SHAREHOLDERS' FUNDS

304,385

206,845

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 11 November 2025 and were signed on its behalf by:

P Rayner - Director

1.	STATUTORY INFORMATION

Luonnosta UK 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.

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.

Turnover

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

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Comprehensive Income.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the balance sheet date.

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 balance sheet 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 July 2024

and 30 June 2025

7,159

AMORTISATION

At 1 July 2024

1,248

Charge for year

1,432

At 30 June 2025

2,680

NET BOOK VALUE

At 30 June 2025

4,479

At 30 June 2024

5,911

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 July 2024

2,342

Additions

2,698

At 30 June 2025

5,040

DEPRECIATION

At 1 July 2024

622

Charge for year

1,104

At 30 June 2025

1,726

NET BOOK VALUE

At 30 June 2025

3,314

At 30 June 2024

1,720

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

178,731

606,951

Amounts owed by group undertakings

-

80,000

Other debtors

5,454

11,772

184,185

698,723

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

71,590

538,071

Taxation and social security

29,324

53,519

Other creditors

16,283

7,470

117,197

599,060

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

950

Ordinary A shares

£45

42,750

42,750

50

Ordinary B shares

£45

2,250

2,250

45,000

45,000

9.	ULTIMATE CONTROLLING PARTY

The parent company is Luonnosta Finland OY and the ultimate parent company is Agrofood Impact OY.