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

The director of the company has elected not to include a copy of the income statement within the financial statements.true

Agri-Lloyd International Limited is a private company limited by shares incorporated in England and Wales. The registered office is Glendower Road, Southern Avenue Industrial Estate, Leominster, Herefordshire, HR6 0RL.

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 financial statements have been prepared on a going concern basis. The Company has net current of assets £763,419 at 30 June 202true5 (2024: £703,305). The director has drawn up forecasts covering a period of 12 months from the date of signing the accounts. The Company is expected to continue in a net current asset position and will receive financial support from Tangerine Holdings Limited when needed. Sensitivity analysis has been performed to consider different scenarios but has not raised any concerns. Agrilloyd International Limited has received a letter of support from Tangerine Group Holdings Limited who is under the ultimate control of the same controlling shareholder, D A Haythornthwaite that they can continue to provide financial support to enable the Company to continue trading. The director is of the opinion that the company can continue as a going concern for the foreseeable future.

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

Sales are recognised at the point at which the company has fulfilled its contractual obligations and the risks and rewards attaching to the product have been transferred to the customer.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

In the directors opinion there are no judgements or key sources of estimation uncertainty in relation to these financial statements.

In the year to 30 June 2025 and 30 June 2024 the Company's entire turnover was to markets outside the United Kingdom.

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

No directors received remuneration from the Company in respect of services provided in either the current or prior year. Directors remuneration is paid by Tangerine Holdings Limited.

The amounts owed by group undertakings are interest free and repayable on demand.

The amounts owed to group undertakings are interest free and repayable on demand.

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 30 June 2025 and of its profit for the year 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.

This reserve reflects cumulative profits and losses of net distributions to owners.

The Company is a 100% owned subsidiary of Tangerine Agriculture Limited.

The registered office for Tangerine Agriculture Limited is Docklands, Dock Road, Lytham St. Annes, Lancashire, United Kingdom, FY8 5AQ

The Company is under the ultimate control of D A Haythornthwaite, the controlling shareholder of Tangerine Agriculture Limited.