REGISTERED NUMBER: 10135000 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025

FOR

CITROP INTERNATIONAL LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr A F Phillips

Mr T M Thalwitzer

REGISTERED OFFICE:

Ground Floor Marlborough House,

298 Regents Park Road,

London,

United Kingdom

N3 2SZ

REGISTERED NUMBER:

10135000 (England and Wales)

ACCOUNTANTS:

Fusion Accountancy Limited

Marlborough House

298 Regents Park Road

London

N3 2SZ

CURRENT ASSETS

Debtors

4

1,226,826

2,360,532

Cash at bank

1,221,653

27,145

2,448,479

2,387,677

CREDITORS

Amounts falling due within one year

5

98,752

78,594

NET CURRENT ASSETS

2,349,727

2,309,083

TOTAL ASSETS LESS CURRENT LIABILITIES

2,349,727

2,309,083

CAPITAL AND RESERVES

Called up share capital

6

1

1

Share premium

132,750

132,750

Retained earnings

2,216,976

2,176,332

SHAREHOLDERS' FUNDS

2,349,727

2,309,083

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 29 December 2025 and were signed on its behalf by:

Mr T M Thalwitzer - Director

1.	STATUTORY INFORMATION

Citrop International 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

$

$

Trade debtors

434,790

439,326

Other debtors

789,753

1,920,436

VAT

2,283

770

1,226,826

2,360,532

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

$

$

Trade creditors

1,163

516

Corporation tax

9,534

(11,828

)

Other creditors

85,340

87,985

Accruals and deferred income

2,715

1,921

98,752

78,594

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.4.25

30.4.24

value:

$

$

1

Ordinary

1

1

1

7.	RELATED PARTY DISCLOSURES

Cape Fruit Processors Pty Ltd Loan (EUR)

At the balance sheet date, included in other debtors, is an amount of $777,256 (2024: $723,917) owed to Citrop International Limited.

Included in other creditors, is an amount of $85,340 (2024: $87,985) owed from Citrop International Limited.

These loans are interest free, of no fixed term and repayable on demand. Cape Fruit Processors Pty Ltd is the 100% shareholder of Citrop International Limited.

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is the company's directors.