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REGISTERED NUMBER: 04434150 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

Cokenach Limited

| Cokenach Limited (Registered number: 04434150) |

Contents of the Financial Statements

for the Year Ended 31 July 2025

Page |

| Company Information | 1 |

| Abridged Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Cokenach Limited |

Company Information

for the Year Ended 31 July 2025

| DIRECTORS: | Mr N H Povlsen

| Mr K W Grant

| SECRETARY: | Mr S From

| REGISTERED OFFICE: | Cokenach Ltd

| Estate Office

| Barkway

| Royston

| Hertfordshire

| SG8 8DL

| REGISTERED NUMBER: | 04434150 (England and Wales)

| ACCOUNTANTS: | Hardcastle Burton LLP

| Lake House

| Market Hill

| Royston

| Hertfordshire

| SG8 9JN

| Cokenach Limited (Registered number: 04434150) |

Abridged Balance Sheet

31 July 2025

| 31.7.25 | 31.7.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 38,270,231 |  | 38,465,422 |  |

Investments | 5 | - |  | - |  |

38,270,231 |  | 38,465,422 |  |

CURRENT ASSETS

Stocks | 1,599,394 |  | 1,730,914 |  |

Debtors | 6 | 1,105,981 |  | 1,944,047 |  |

Cash at bank | 1,895,701 |  | 867,080 |  |

4,601,076 |  | 4,542,041 |  |

CREDITORS

Amounts falling due within one year | 664,846 |  | 809,186 |  |

NET CURRENT ASSETS | 3,936,230 |  | 3,732,855 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 42,206,461 |  | 42,198,277 |  |

PROVISIONS FOR LIABILITIES | 7 | 114,222 |  | 107,084 |  |

NET ASSETS | 42,092,239 |  | 42,091,193 |  |

CAPITAL AND RESERVES

Called up share | 8 | 41,800,000 |  | 41,800,000 |  |

Retained earnings | 292,239 |  | 291,193 |  |

SHAREHOLDERS' FUNDS | 42,092,239 |  | 42,091,193 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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.

| Cokenach Limited (Registered number: 04434150) |

Abridged Balance Sheet - continued

31 July 2025

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

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 July 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 4 December 2025 and were signed on its behalf by:

Mr N H Povlsen - Director

Mr K W Grant - Director

| Cokenach Limited (Registered number: 04434150) |

Notes to the Financial Statements

for the Year Ended 31 July 2025

1. | STATUTORY INFORMATION

| Cokenach 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 represents net invoiced sales of crops, excluding value added tax.

| Turnover also includes government subsidies in respect of the Single Farm Payment scheme, which is recognised on an accruals basis evenly over the calendar year in which the scheme operates.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

| Freehold property | - | 10% on cost, 5% on cost and 1% on reducing balance

| Plant and machinery | - | 20% on cost, 15% on reducing balance and 10% on cost

| It has been agreed by the directors that half of the buildings will retain their residual value over a 50 year period. This is on the basis that the older buildings are well maintained and have an estimated useful life of more than 50 years. The remaining buildings are considered to have a useful life of 50 years. An effective rate of 1% straight line depreciation has therefore been applied on the costs of all buildings.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost less any provision for impairment.

| Stocks

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

| Financial instruments

| The company only has basic financial instruments measured at amortised cost, with no financial instruments classified as other or basic instruments measured at fair value.

| Taxation

| Taxation for the year comprises current and deferred tltd recognised in the Income Statement, 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.

| Cokenach Limited (Registered number: 04434150) |

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| 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.

| 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.

| Government grants

| Government grants relating to tangible fixed assets are treated as deferred income and released in to the profit and loss account over the expected useful lives of the assets concerned.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 24 (2024 - 24 ) .

4. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 August 2024 | 45,873,036 |  |

| Additions | 158,441 |  |

| Disposals | (37,440 | ) |

| At 31 July 2025 | 45,994,037 |  |

| DEPRECIATION

| At 1 August 2024 | 7,407,614 |  |

| Charge for year | 353,632 |  |

| Eliminated on disposal | (37,440 | ) |

| At 31 July 2025 | 7,723,806 |  |

| NET BOOK VALUE

| At 31 July 2025 | 38,270,231 |  |

| At 31 July 2024 | 38,465,422 |  |

| Cokenach Limited (Registered number: 04434150) |

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

5. | FIXED ASSET INVESTMENTS

| Information on investments other than loans is as follows:

| Totals

£ |

| COST

| At 1 August 2024

| and 31 July 2025 | 100 |  |

| PROVISIONS

| At 1 August 2024

| and 31 July 2025 | 100 |  |

| NET BOOK VALUE

| At 31 July 2025 | - |  |

| At 31 July 2024 | - |  |

6. | DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.7.25 |  | 31.7.24

£ | £ |

| Amounts owed by group undertakings | 141,091 |  | 210,714 |  |

7. | PROVISIONS FOR LIABILITIES

| 31.7.25 |  | 31.7.24

£ | £ |

| Deferred tax | 114,222 |  | 107,084 |  |

| Deferred |

| tax |

£ |

| Balance at 1 August 2024 | 107,084 |  |

| Movement in year | 7,138 |  |

| Balance at 31 July 2025 | 114,222 |  |

| The deferred tax provision is a proportion of last years tax charge which was deferred rather than paid.

8. | CALLED UP SHARE

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.7.25 |  | 31.7.24

| value: | £ | £ |

| 41,800,000 | Ordinary | £1 | 41,800,000 |  | 41,800,000 |  |