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REGISTERED NUMBER: 10558819 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 May 2025 |

| for |

| Fresh Stream Growers Ltd |

| Fresh Stream Growers Ltd (Registered number: 10558819) |

Contents of the Financial Statements

for the year ended 31 May 2025

| Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |  | to |  | 5

| Fresh Stream Growers Ltd |

Company Information

for the year ended 31 May 2025

| DIRECTOR: | Mr J V White

| REGISTERED OFFICE: | 63 Broad Green

| Wellingborough

| Northamptonshire

| NN8 4LQ

| REGISTERED NUMBER: | 10558819 (England and Wales)

| ACCOUNTANTS: | Clifford Roberts

| Chartered Accountants

| Pacioli House

| 9 Brookfield

| Duncan Close

| Northampton

| Northamptonshire

| NN3 6WL

| Fresh Stream Growers Ltd (Registered number: 10558819) |

Balance Sheet

31 May 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 3,259 |  | 3,417 |  |

CURRENT ASSETS

Debtors | 5 | 801,526 |  | 890,071 |  |

Cash at bank | 769,376 |  | 314,984 |  |

1,570,902 |  | 1,205,055 |  |

CREDITORS

Amounts falling due within one year | 6 | 448,280 |  | 285,119 |  |

NET CURRENT ASSETS | 1,122,622 |  | 919,936 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,125,881 |  | 923,353 |  |

PROVISIONS FOR LIABILITIES | - |  | 63 |  |

NET ASSETS | 1,125,881 |  | 923,290 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 1 |  | 1 |  |

Retained earnings | 1,125,880 |  | 923,289 |  |

SHAREHOLDERS' FUNDS | 1,125,881 |  | 923,290 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 8 February 2026 and were signed by:

Mr J V White - Director

| Fresh Stream Growers Ltd (Registered number: 10558819) |

Notes to the Financial Statements

for the year ended 31 May 2025

1. | STATUTORY INFORMATION

| Fresh Stream Growers Ltd 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| Going Concern

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

| Revenue

| Turnover represents net invoices sale of goods and services, excluding value added tax.

| 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 cost

| Computer equipment | - | 20% on cost

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Fresh Stream Growers Ltd (Registered number: 10558819) |

Notes to the Financial Statements - continued

for the year ended 31 May 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Trade and other debtors

| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases, the receivables are stated at cost less impairment losses for bad and doubtful debts.

| Trade and other creditors

| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method unless the effect of discounting would be immaterial, in which case they are stated at cost.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 4 (2024 - 3 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and |  | Computer |

| machinery |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 June 2024 | 4,223 |  | 5,179 |  | 9,402 |  |

| Additions | 1,530 |  | - |  | 1,530 |  |

| At 31 May 2025 | 5,753 |  | 5,179 |  | 10,932 |  |

| DEPRECIATION

| At 1 June 2024 | 1,056 |  | 4,929 |  | 5,985 |  |

| Charge for year | 1,438 |  | 250 |  | 1,688 |  |

| At 31 May 2025 | 2,494 |  | 5,179 |  | 7,673 |  |

| NET BOOK VALUE

| At 31 May 2025 | 3,259 |  | - |  | 3,259 |  |

| At 31 May 2024 | 3,167 |  | 250 |  | 3,417 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 800,000 |  | 888,000 |  |

| Other debtors | 1,526 |  | 2,071 |  |

801,526 |  | 890,071 |  |

| Fresh Stream Growers Ltd (Registered number: 10558819) |

Notes to the Financial Statements - continued

for the year ended 31 May 2025

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

2025 | 2024 |

£ | £ |

| Amounts owed to associates | 358,433 |  | 174,080 |  |

| Taxation and social security | 79,406 |  | 103,290 |  |

| Other creditors | 10,441 |  | 7,749 |  |

448,280 |  | 285,119 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted and issued:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 8 | Ordinary A shares | 10p | 1 |  | 1 |  |

| 2 | Ordinary B shares | 10p | - |  | - |  |

| 1 | Ordinary C shares | 10p | - |  | - |  |

1 |  | 1 |  |

8. | RELATED PARTY DISCLOSURES

| During the year the company charged amounts totalling £440,000 (2024 - £440,000) to a company under common control. At the balance sheet date the company was owed £800,000 (2024 - £888,000) and owed £358,433 (2024 - £174,080) to the same company under common control.