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REGISTERED NUMBER: 05903900 (England and Wales)

| AUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 SEPTEMBER 2025 |

| FOR |

| THE GREEN PEA COMPANY LIMITED |

THE GREEN PEA COMPANY LIMITED (REGISTERED NUMBER: 05903900) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| THE GREEN PEA COMPANY LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| DIRECTORS: | C A Wraith

| J Longthorp

| M R Stocks

| E M Coulman

| J P McKinney

| C J Buckton

| SECRETARY: | British Growers Association Ltd

| REGISTERED OFFICE: | BGA House

| Nottingham Road

| Louth

| Lincolnshire

| LN11 0WB

| REGISTERED NUMBER: | 05903900 (England and Wales)

| AUDITORS: | BCO Accountants LLP

| Chartered Certified Accountants

| and Statutory Auditors

| Driffield

THE GREEN PEA COMPANY LIMITED (REGISTERED NUMBER: 05903900) |

BALANCE SHEET

30 SEPTEMBER 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 4,269,890 |  | 3,658,369 |  |

Investments | 5 | 2 |  | 2 |  |

4,269,892 |  | 3,658,371 |  |

CURRENT ASSETS

Stocks | 270,976 |  | 316,013 |  |

Debtors | 6 | 2,665,526 |  | 2,395,051 |  |

Cash at bank | 352,504 |  | 337,974 |  |

3,289,006 |  | 3,049,038 |  |

CREDITORS

Amounts falling due within one year | 7 | (1,238,651 | ) | (1,279,392 | ) |

NET CURRENT ASSETS | 2,050,355 |  | 1,769,646 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 6,320,247 |  | 5,428,017 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (1,983,561 | ) | (1,584,510 | ) |

NET ASSETS | 4,336,686 |  | 3,843,507 |  |

CAPITAL AND RESERVES

Called up share capital | 261 |  | 261 |  |

Retained earnings | 4,336,425 |  | 3,843,246 |  |

SHAREHOLDERS' FUNDS | 4,336,686 |  | 3,843,507 |  |

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 14 January 2026 and were signed on its behalf by:

J Longthorp - Director

J P McKinney - Director

THE GREEN PEA COMPANY LIMITED (REGISTERED NUMBER: 05903900) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | STATUTORY INFORMATION

| The Green Pea Company 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 the total amount, excluding value added tax, receivable by the company for services provided. Revenue is recognised on the date that the services are provided.

| Tangible fixed assets

| Pea viners purchased are written off over the period of the harvester agreement that it relates to, which typically lasts for the six to ten year life of the machine. Drills have a five to seven year life and these are written off over this period.

| Motor vehicles are depreciated at 25% per annum. Trailers & other equipment are depreciated annually at a rate of 10%.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Hire purchase commitments

| Assets obtained under hire purchase contracts are capitalised in the balance sheet and are depreciated over their estimated useful lives. The interest element of these obligations is charged to the profit and loss account over the relevant period. The capital element of the future payments is treated as a liability.

| Government grants

| Government grants receivable in respect of expenditure charged to the revenue account during the period have been credited in the profit and loss account.

| Government grants receivable in respect of capital are treated as deferred income, which is credited to the profit and loss account by instalments over the expected useful life of the related asset, on a basis consistent with the depreciation policy.

| Prepayments

| Prepayments include expenditure for the winter overhaul of viners and drills incurred before the year-end. In order for the accounts to show a true and fair view the directors believe that these costs should be carried forward into the next accounting period so that it is offset against future vining and drilling income that the costs relate to.

| Consolidation

| The company and its subsidiary comprise a small group. The company has therefore taken advantage of the exemption provided by section 398 of the Companies Act 2006 not to prepare group accounts. The financial statements only reflect the company's transactions for the year.

THE GREEN PEA COMPANY LIMITED (REGISTERED NUMBER: 05903900) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 38 (2024 - 37 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 October 2024 | 9,489,027 |  |

| Additions | 1,685,149 |  |

| Disposals | (1,069,482 | ) |

| At 30 September 2025 | 10,104,694 |  |

| DEPRECIATION

| At 1 October 2024 | 5,830,658 |  |

| Charge for year | 1,073,628 |  |

| Eliminated on disposal | (1,069,482 | ) |

| At 30 September 2025 | 5,834,804 |  |

| NET BOOK VALUE

| At 30 September 2025 | 4,269,890 |  |

| At 30 September 2024 | 3,658,369 |  |

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Plant and

| machinery

| etc

£ |

| COST

| At 1 October 2024 | 3,510,866 |  |

| Additions | 1,373,597 |  |

| Transfer to ownership | (1,017,401 | ) |

| At 30 September 2025 | 3,867,062 |  |

| DEPRECIATION

| At 1 October 2024 | 1,033,767 |  |

| Charge for year | 483,006 |  |

| Transfer to ownership | (508,700 | ) |

| At 30 September 2025 | 1,008,073 |  |

| NET BOOK VALUE

| At 30 September 2025 | 2,858,989 |  |

| At 30 September 2024 | 2,477,099 |  |

THE GREEN PEA COMPANY LIMITED (REGISTERED NUMBER: 05903900) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

5. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 October 2024

| and 30 September 2025 | 2 |  |

| NET BOOK VALUE

| At 30 September 2025 | 2 |  |

| At 30 September 2024 | 2 |  |

| The company owns the sole share in Green Pea Processing Limited, which was incorporated on 18 August 2010, and was dormant from incorporation to 30 September 2025.

| The company also owns one share in the British Growers Association Limited, formerly known as Processed Vegetable Growers Association Limited.

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 754,382 |  | 1,161,294 |  |

| Other debtors | 1,911,144 |  | 1,233,757 |  |

2,665,526 |  | 2,395,051 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Hire purchase contracts (see note 9) | 793,880 |  | 725,337 |  |

| Trade creditors | 124,445 |  | 87,574 |  |

| Taxation and social security | 17,591 |  | 183,831 |  |

| Other creditors | 302,735 |  | 282,650 |  |

1,238,651 |  | 1,279,392 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Hire purchase contracts (see note 9) | 1,512,421 |  | 1,193,827 |  |

| Other creditors | 471,140 |  | 390,683 |  |

1,983,561 |  | 1,584,510 |  |

| Included in creditors due over one year is £42,222 (2024 - £196,410) due after 5 years not repayable by instalments.

THE GREEN PEA COMPANY LIMITED (REGISTERED NUMBER: 05903900) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

9. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Hire purchase |

| contracts |

2025 | 2024 |

£ | £ |

| Net obligations repayable:

| Within one year | 793,880 |  | 725,337 |  |

| Between one and five years | 1,512,421 |  | 1,193,827 |  |

2,306,301 |  | 1,919,164 |  |

| Non-cancellable |

| operating leases |

2025 | 2024 |

£ | £ |

| Within one year | 16,000 |  | 17,875 |  |

| Between one and five years | 36,000 |  | 52,000 |  |

52,000 |  | 69,875 |  |

10. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 2,306,301 |  | 1,919,164 |  |

11. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Christopher Bryan Wilson FCCA (Senior Statutory Auditor)

| for and on behalf of BCO Accountants LLP