The directors present the strategic report for the year ended 31 March 2025.

The brand performed positively in both volume and revenue performing well ahead of both last year and against budget. EBIT was also much improved versus the prior financial year.

Overall, the canned and plastic fruit market is flat year on year but fruit in plastic is in growth +14%, reflected also in Nature’s Finest performance across the range.

Within core grocery, sales of our 4 pack snack pots continued to grow with volumes up a further 15% versus last year.

Chilled desserts unfortunately continue to see a decline, but this was made up by new listings of ambient desserts – increasing volume and revenue across total desserts by 12% and 10% respectively.

Our international business remains steady with all volume generated from EU retail customers.

Our direct engagement with our consumers via social media channels delivered a growing audience. Our mix of insights, topical calendar events, recipes and brand personality are working well. We continue to focus on snacking to support our strategic plan for growth.

The principal risks of the business are unchanged with climate change proving the most difficult to manage in recent years. Crops are being reduced by as much as 30 – 40% in some continents which results in severe shortages of raw material and escalating costs. This is a severe challenge and one which has no simple solution.

Currency is the second high risk factor, but we continue to take long-term positions taken to stabilise costs. We permanently monitor and track currency movement to hedge where practical and reduce volatility that could impair the business.

We remain focused on protecting the brand reputation and made the strategic decision to exit one of our co-manufacturing partners due to concerns with human rights risks within the supply chain.

There was a change in leadership during this financial year – with our chairman holding an interim management position. The business continued to operate well, and the new leadership team were appointed on 1st April 2025.

There was also a change in office location, with the Nature’s Finest business moving into the office of our parent company World Wise Foods Ltd. This move has been welcomed by the Nature’s Finest team.

Under the new leadership, the brand is developing a 3-year brand plan. This strategic plan will then allow the development of a detailed commercial strategy including opportunities to expand outside of our core categories in addition to attracting new customer types.

Turnover for 2025 was £12,158,887 (2024 - £10,577,830) representing an increase in growth on the previous year.

On behalf of the board

The directors present their annual report and financial statements for the year ended 31 March 2025.

The principal activity of the company continued to be that of selling wholesale food.

The results for the year are set out on page 8.

Ordinary dividends were paid amounting to £441,066. The directors do not recommend payment of a final dividend.

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

Research and development (R&D) expenditure is expensed in the year in which it is incurred.

There are no events after the year end that the directors believe need to be reported.

The company will continue to increase sales by extending its range of products from current and new suppliers during the forthcoming financial year.

New suppliers will be developed in line with the company's policy of sustainability, food safety and product quality.

The auditor, DSA Prospect Limited, is deemed to be reappointed under section 487(2) of the Companies Act 2006.

So far as each person who was a director at the date of approving this report is aware, there is no relevant audit information of which the company’s auditor is unaware. Additionally, the directors individually have taken all the necessary steps that they ought to have taken as directors in order to make themselves aware of all relevant audit information and to establish that the company’s auditor is aware of that information.

This report has been prepared in accordance with the provisions applicable to companies entitled to the medium-sized companies exemption.

The directors are responsible for preparing the annual report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law, the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to:

• select suitable accounting policies and then apply them consistently;

• make judgements and accounting estimates that are reasonable and prudent; and

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

We have audited the financial statements of Nature's Finest Food Products Limited (the 'company') for the year ended 31 March 2025 which comprise the profit and loss account, the statement of comprehensive income, the balance sheet, the statement of changes in equity and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

• give a true and fair view of the state of the company's affairs as at 31 March 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.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

• the information given in the strategic report and the directors' report for the financial year for which the financial statements are prepared is consistent with the financial statements; and

• the strategic report and the directors' report have been prepared in accordance with applicable legal requirements.

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the strategic report or the directors' report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

• adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

• the financial statements are not in agreement with the accounting records and returns; or

• certain disclosures of directors' remuneration specified by law are not made; or

• we have not received all the information and explanations we require for our audit.

As explained more fully in the directors' responsibilities statement, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design and perform our audit procedures in accordance with the requirements of ISAs (UK) to obtain reasonable assurance that the financial statements are free from material misstatement, whether caused by fraud or error.

In identifying and assessing the risks of material misstatement due to irregularities, we considered the nature of the company’s operations, including its activities as a food wholesaler, the industry in which it operates, and the control environment as a medium-sized subsidiary. Our audit procedures included, but were not limited to:

• Making enquiries of management and those charged with governance regarding any known or suspected instances of fraud or non-compliance with laws and regulations;

• Making enquiries of individuals responsible for the company’s compliance and tax functions regarding the company's policies and procedures for ensuring compliance;

• Reviewing minutes of board meetings and relevant governance committees;

• Reviewing the financial statement disclosures and testing underlying support to assess compliance with applicable laws and regulations, including relevant provisions of the Companies Act 2006 and tax legislation;

• Performing audit procedures responsive to the risk of management override of controls, including testing journal entries, assessing significant transactions outside the normal course of business, and evaluating management's judgements and estimates for indicators of bias.

Due to the inherent limitations of an audit, there is an unavoidable risk that some irregularities, including fraud and non-compliance with laws and regulations, may not be detected. This risk increases where such irregularities involve collusion, forgery, deliberate concealment, misrepresentation, or the override of internal controls. The risk is also higher for non-compliance with laws and regulations that are not closely related to the company’s financial reporting process.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

The profit and loss account has been prepared on the basis that all operations are continuing operations.

These financial statements have been prepared in accordance with the provisions relating to medium-sized companies.

Nature's Finest Food Products Limited is a private company limited by shares incorporated in England and Wales. The registered office is 5 Queens Square, Ascot Business Park, Lyndhurst Road, Ascot, SL5 9FE.

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.

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.

This company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group. The company has therefore taken advantage of exemptions from the following disclosure requirements:

• Section 7 ‘Statement of Cash Flows’: Presentation of a statement of cash flow and related notes and disclosures;

• Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instrument Issues: The disclosure requirements of paragraphs 11.42, 11.44, 11.45, 11.47, 11.48(a)(iii), 11.48(a)(iv), 11.48(b), 11.48(c), 12.26, 12.27, 12.29(a), 12.29(b), and 12.29A;

• Section 26 ‘Share based Payment’: Share based payment arrangements required under FRS 102 paragraphs 26.18(b), 26.19 to 26.21 and 26.23;

• Section 33 ‘Related Party Disclosures’: Compensation for key management personnel.

The financial statements of the company are consolidated in the financial statements of World Wise Foods International Limited. These consolidated financial statements are available from its registered office, 5 Queens Square, Ascot Business Park, Lyndhurst Road, Ascot, SL5 9FE.

Atruet the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover is recognised at the fair value of the consideration received or receivable for goods, including chilled fruit pots, snack cups, family-size portions, jelly pots, and similar fruit-based products, provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

The company recognises revenue from the following major sources:

• Sales of fruit-based products

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

Revenue from the sale of food products to supermarkets is recognised when control of the goods has passed to the customer, which is typically on delivery, in accordance with the agreed Incoterms or delivery terms. Revenue is measured at the fair value of the consideration received or receivable, net of trade discounts, rebates, and value-added tax. The company does not recognise revenue where there are significant uncertainties regarding the recovery of the consideration, the possibility of return, or ongoing obligations.

Interest income is recognised when it is probable that the economic benefits will flow to the company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding and the effective interest rate applicable.

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its 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 including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in profit or loss, except that investments in equity instruments that are not publicly traded and whose fair values cannot be measured reliably are measured at cost less impairment.

Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. 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.

If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal 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, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

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, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments 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.

Derivatives, including interest rate swaps and forward foreign exchange contracts, are not basic financial instruments. Derivatives are initially recognised at fair value on the date a derivative contract is entered into and are subsequently re-measured at their fair value. Changes in the fair value of derivatives are recognised in profit or loss in finance costs or finance income as appropriate, unless hedge accounting is applied and the hedge is a cash flow hedge.

Debt instruments that do not meet the conditions in FRS 102 paragraph 11.9 are subsequently measured at fair value through profit or loss. Debt instruments may be designated as being measured at fair value through profit or loss to eliminate or reduce an accounting mismatch or if the instruments are measured and their performance evaluated on a fair value basis in accordance with a documented risk management or investment strategy.

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

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 tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account 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.

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.

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.

In applying the company’s accounting policies, the directors are required to make judgements, estimates, and assumptions concerning the carrying amounts of assets and liabilities that are not readily apparent from other sources. These estimates and associated assumptions are based on historical experience, current circumstances, and other factors considered to be relevant. Actual results may differ from those estimates, and any such differences could have a material impact on the financial statements.

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 if the revision affects both current and future periods.

Other than those involving estimations, no significant judgements have been made in the process of applying the company’s accounting policies that have had a material effect on the amounts recognised in these financial statements.

Key sources of estimation uncertainty include:

Inventory valuation: The company’s inventory primarily consists of canned fruit products. Estimates are made regarding net realisable value, taking into account factors such as obsolescence, slow-moving stock, and market demand. Changes in these factors could affect the carrying amount of inventory.

Depreciation and useful lives of property, plant, and equipment: The directors estimate the useful economic lives and residual values of tangible fixed assets. Actual usage and technological changes may result in adjustments to these estimates in future periods.

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

Their aggregate remuneration comprised:

The number of directors for whom retirement benefits are accruing under defined contribution schemes amounted to 0 (2024 - 1).

As total directors' remuneration was less than £200,000 in the current year, no disclosure is provided for that year.

The actual charge for the year can be reconciled to the expected charge for the year based on the profit or loss and the standard rate of tax as follows:

Tangible fixed assets with a carrying amount of £6,525 (2024 - £9,953) have been pledged to secure borrowings of the company. The company is not allowed to pledge these assets as security for other borrowings.

The carrying amount of stocks includes £1,314,615 (2024 - £1,205,816) pledged as security for liabilities. The company is not allowed to pledge these assets as security for other borrowings .

Trade debtors disclosed above are measured at amortised cost.

The carrying amount of debtors includes £6,362,015 (2024 - £6,347,369) pledged as security for liabilities. The company is not allowed to pledge these assets as security for other borrowings .

Amounts totalling £101,061 (2024 - £205,730) held in bank loans are secured by a fixed and floating charge over all assets.

The amounts held in bank loans falling due after more than one year are not secured.

Amounts totalling £101,061 (2024 - £205,730) held in bank loans are secured by a fixed and floating charge and debenture over all assets.

Secured debts have an annual interest rate charged on them of 1.55% above Base Rate, the minimum term is three months with a one month notice period thereon, repayments are on a termination event. There are restrictions in the agreement that the directors believe would be considered confidential and therefore have not disclosed the restrictions on that basis. The available funds are £2,000,000 for the receivables facility and £1,500,000 for the inventory facility.

The company operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the company in an independently administered fund.

Ordinary shares are entitled to one vote in any circumstances, equal rights to dividends, to participate in a distribution on winding up of the company and are non-redeemable.

Ordinary A shares are entitled to one vote in any circumstances, equal rights to dividends, to participate in a distribution on winding up of the company in excess of £416,701 per share and are non-redeemable.

Equity reserves record the profit or losses to date less any distributions or other deductions.

Other than already included in the financial statements the directors do not believe there are any other financial commitments, guarantees or contingent liabilities that need to be disclosed.

The directors do not believe there are any capital commitments that need to be disclosed.

There are no events after the year end that the directors believe need to be reported.

During the year the company entered into the following transactions with related parties:

Transactions with related parties are between the company and it's parent.

The amounts outstanding are unsecured and will be settled in cash.

Amounts repayable to all related parties carry interest of 0% per annum charged on the outstanding balance.

The following amounts were outstanding at the reporting end date:

The amounts outstanding are unsecured and will be settled in cash.

Amounts repayable to all related parties carry interest of 0% per annum charged on the outstanding balance.

As a part of the security given there is a cross-guarantee between the company and World Wise Foods Limited.

The parent company of Nature's Finest Food Products Limited is World Wise Foods Limited.

The ultimate holding company of Nature's Finest Food Products Limited is World Wise Foods International Limited and its registered office is 5 Queens Square, Ascot Business Park, Lyndhurst Road, Ascot, SL5 9FE.

The company's financial statements are consolidated into the ultimate holding company's financial statements and are available from the parent's registered office.

During the current year, the directors reviewed the classification of amounts held in an HSBC collection account in relation to customer receipts. These amounts were previously presented as “Other debtors” but have now been reclassified as “Cash and cash equivalents”, as the company has access to the funds.

The comparative figures have been adjusted accordingly. There is no impact on total assets or net assets.