Company Registration No. SC830051 (Scotland)
CC AGRITECH II LIMITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2025
CC AGRITECH II LIMITED
COMPANY INFORMATION
Directors
R J Baxter
(Appointed 9 January 2025)
S Kenyon
(Appointed 9 January 2025)
C J Baxter
(Appointed 9 January 2025)
S D McLoughlin
(Appointed 26 November 2024)
M C Meijnen
(Appointed 10 December 2024)
Secretary
LC Secretaries Limited
Company number
SC830051
Registered office
Markethill
Turriff
AB53 4PA
Auditor
Johnston Carmichael LLP
Strathlossie House
Elgin Business Park
1 Kirkhill Avenue
Elgin
IV30 8DE
CC AGRITECH II LIMITED
CONTENTS
Page
Strategic report
1
Directors' report
2
Directors' responsibilities statement
3
Independent auditor's report
4 - 6
Statement of comprehensive income
7
Balance sheet
8
Statement of changes in equity
9
Notes to the financial statements
10 - 16
CC AGRITECH II LIMITED
STRATEGIC REPORT
FOR THE PERIOD ENDED 30 JUNE 2025
- 1 -

The directors present the strategic report for the period ended 30 June 2025.

Fair review of the business

The principal activity of the company is that of an intermediary holding company of the Harbro Group Limited and its subsidiaries.

The key risks and uncertainties affecting the company are predominately the recoverability of its subsidiary investments. In order to mitigate this risk, the directors seek to ensure the subsidiary companies trade profitably with a focus on returning value to the shareholders.

Given the nature of the company's activities, the directors are of the opinion that analysis using the key performance indicators is not necessary for an understanding of the development, performance or position of the business.

Promoting the success of the company

The Directors have acted in a way that they considered, in good faith, to be most likely to promote the success of the Company for the benefit of its members as a whole, and in doing so had regard, amongst other matters, to:

- The likely consequences of any decision in the long term.

- The interests of the Company’s employees.

- The need to foster the Company’s business relationships with suppliers, customers, and others.

- The impact of the Company’s operations on the community and the environment.

- The desirability of the Company maintaining a reputation for high standards of business conduct.

- The need to act fairly between members of the Company.

As the company is an intermediate holding company with no trade, customers, suppliers or staff of its own, there is nothing to report in terms of how it engages with those stakeholders. The company delivers value to its shareholders by managing its subsidiaries to consistently deliver good profits and a positive cashflow to ensure continued investment in the business.

On behalf of the board

C J Baxter
Director
6 March 2026
CC AGRITECH II LIMITED
DIRECTORS' REPORT
FOR THE PERIOD ENDED 30 JUNE 2025
- 2 -

The directors present their annual report and financial statements for the period ended 30 June 2025.

Principal activities

The company was incorporated on 26 November 2024 and has elected to shorten their current accounting period to the 30 June 2025. The principal activity of the company is that of an intermediary holding company of The Harbro Group Limited and its subsidiaries.

Results and dividends

The results for the period are set out on page 7.

Directors

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

R J Baxter
(Appointed 9 January 2025)
S Kenyon
(Appointed 9 January 2025)
C J Baxter
(Appointed 9 January 2025)
S D McLoughlin
(Appointed 26 November 2024)
M C Meijnen
(Appointed 10 December 2024)
Auditor

Johnston Carmichael LLP were appointed as auditor to the company and in accordance with section 485 of the Companies Act 2006, a resolution proposing that they be re-appointed will be put at a General Meeting.

Energy and carbon report

As the company has not consumed more than 40,000 kWh of energy in this reporting period, it qualifies as a low energy user under these regulations and is not required to report on its emissions, energy consumption or energy efficiency activities.

Statement of disclosure to auditor

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.

On behalf of the board
C J Baxter
Director
6 March 2026
CC AGRITECH II LIMITED
DIRECTORS' RESPONSIBILITIES STATEMENT
FOR THE PERIOD ENDED 30 JUNE 2025
- 3 -

The directors are responsible for preparing the strategic report, directors' 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 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.

CC AGRITECH II LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF CC AGRITECH II LIMITED
- 4 -
Opinion

We have audited the financial statements of CC Agritech II Limited (the 'company') for the period ended 30 June 2025 which comprise 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 F inancial R eporting S tandard 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 30 June 2025 and of its loss for the period 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 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 and financial statements other than the financial statements and our auditor's report thereon. The directors are responsible for the other information contained within the annual report and financial statements. 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' r eport for the financial period 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.

CC AGRITECH II LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF CC AGRITECH II LIMITED
- 5 -
Matters on which we are required to report by exception

In the light of our knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identifie d material misstatements in the strategic report and the directors' r eport.

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.

Responsibilities of directors

As explained more fully in the directors' r esponsibilities s tatement set out on page 3, 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.

Auditor responsibilities for the audit of the financial statements

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.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: http://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Extent to which the audit is considered capable of detecting irregularities, including fraud

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

We assessed whether the engagement team collectively had the appropriate competence and capabilities to identify or recognise non-compliance with laws and regulations by considering their experience, past performance and support available.

All engagement team members were briefed on relevant identified laws and regulations and potential fraud risks at the planning stage of the audit. Engagement team members were reminded to remain alert to any indications of fraud or non-compliance with laws and regulations throughout the audit.

We obtained an understanding of the legal and regulatory frameworks that are applicable to the company and the sector in which it operates, focusing on those provisions that had a direct effect on the determination of material amounts and disclosures in the financial statements. The most relevant frameworks we identified include:

- Companies Act 2006;

- UK Tax Legislation; and

- UK Generally Accepted Accounting Practice.

We gained an understanding of how the company is complying with these laws and regulations by making enquiries of management and those charged with governance. We corroborated these enquiries through our review of submitted returns, external inspections, relevant correspondence with regulatory bodies and board meeting minutes.

CC AGRITECH II LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF CC AGRITECH II LIMITED
- 6 -

Extent to which the audit was considered capable of detecting irregularities, including fraud (continued)

We assessed the susceptibility of the financial statements to material misstatement, including how fraud might occur, by meeting with management and those charged with governance to understand where it was considered there was susceptibility to fraud. This evaluation also considered how management and those charged with governance were remunerated and whether this provided an incentive for fraudulent activity. We considered the overall control environment and how management and those charged with governance oversee the implementation and operation of controls. In areas of the financial statements where the risks were considered to be higher, we performed procedures to address each identified risk. We identified a heightened fraud risk in relation to management override of controls.

In addition to the above, the following procedures were performed to provide reasonable assurance that the financial statements were free of material fraud or error:

- Reviewing minutes of meetings of those charged with governance for reference to: breaches of laws and regulation or for any indication of any potential litigation and claims; and events or conditions that could indicate an incentive or pressure to commit fraud or provide an opportunity to commit fraud;

- Reviewing the level of and reasoning behind the company’s procurement of legal and professional services;

- Performing audit procedures over the risk of management override of controls, including testing of journal entries and other adjustments for appropriateness, evaluating the business rationale of significant transactions outside the normal course of business and assessing judgements made by management in their calculation of accounting estimates for potential management bias;

- Completion of appropriate checklists and use of our experience to assess the company’s compliance with the Companies Act 2006; and

- Agreement of the financial statement disclosures to supporting documentation.

Our audit procedures were designed to response to the risk of material misstatements in the financial statements, recognising that the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve intentional concealment, forgery, collusion, omission or misrepresentation. There are inherent limitations in the audit procedures performed and the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we are to become aware of it.

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members, as a body, for our audit work, for this report, or for the opinions we have formed.

Fiona Munro (Senior Statutory Auditor)
For and on behalf of Johnston Carmichael LLP
6 March 2026
Statutory Auditor
Strathlossie House
Elgin Business Park
1 Kirkhill Avenue
Elgin
IV30 8DE
CC AGRITECH II LIMITED
STATEMENT OF COMPREHENSIVE INCOME
FOR THE PERIOD ENDED 30 JUNE 2025
- 7 -
Period
ended
30 June
2025
Notes
£'000
Administrative expenses
(169)
Interest payable and similar expenses
5
(1,771)
Loss before taxation
(1,940)
Tax on loss
6
-
0
Loss for the financial period
(1,940)

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

CC AGRITECH II LIMITED
BALANCE SHEET
AS AT
30 JUNE 2025
30 June 2025
- 8 -
2025
Notes
£'000
£'000
Fixed assets
Investments
7
57,171
Current assets
Debtors
9
6,389
Creditors: amounts falling due within one year
10
(28,721)
Net current liabilities
(22,332)
Total assets less current liabilities
34,839
Creditors: amounts falling due after more than one year
11
(36,779)
Net liabilities
(1,940)
Capital and reserves
Profit and loss reserves
14
(1,940)
The financial statements were approved by the board of directors and authorised for issue on 6 March 2026 and are signed on its behalf by:
R J Baxter
C J Baxter
Director
Director
Company Registration No. SC830051
CC AGRITECH II LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE PERIOD ENDED 30 JUNE 2025
- 9 -
Profit and loss reserves
£'000
Balance at 26 November 2024
-
Period ended 30 June 2025:
Loss and total comprehensive expense for the period
(1,940)
Balance at 30 June 2025
(1,940)
CC AGRITECH II LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2025
- 10 -
1
Accounting policies
Company information

CC Agritech II Limited is a private company limited by shares incorporated and domiciled in Scotland. The registered office is Markethill, Turriff, AB53 4PA.

1.1
Accounting convention

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 a mounts in these financial statements are rounded to the nearest £'000.

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. T he company has therefore taken advantage of e xemptions from the following disclosure requirements:

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

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

The company has taken advantage of the exemption under section 400 of the Companies Act 2006 not to prepare consolidated accounts. The financial statements present information about the company as an individual entity and not about its group.

The company has taken advantage of the exemption under FRS 102 Section 33 paragraph 33.1A, not to disclose transactions entered into between two or more members of the group, as the company is a wholly owned subsidiary of the group to which it is party to the transactions.

CC Agritech II Limited is a wholly owned subsidiary of CC Argitech Limited and the results of CC Agritech II Limited are included in the consolidated financial statements of CC Argitech Limited which are available from the UK Companies House website.

1.2
Going concern

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

1.3
Fixed asset investments

Interests in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.4
Cash and cash equivalents

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.

CC AGRITECH II LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 11 -
1.5
Financial instruments

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

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.

Impairment of financial assets

Financial assets 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.

Derecognition of financial assets

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.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies, 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 paymen ts 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. A m ounts 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.

Derecognition of financial liabilities

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

CC AGRITECH II LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 12 -
1.6
Equity instruments

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.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

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 where the revision affects both current and future periods.

Critical judgements

The following judgements (apart from those involving estimates) have had the most significant effect on amounts recognised in the financial statements.

Carrying value of investments

The directors are required to consider any potential indicators of impairment on an annual basis in relation to the carrying value of investments. The directors have concluded that there were no indicators of impairment at the year end date and as such a detailed impairment review was not required.

3
Operating loss
2025
Operating loss for the period is stated after charging:
£'000
Fees payable to the company's auditor for the audit of the company's financial statements
11
4
Employees

The only persons employed by the company during the period were the directors. The directors were not remunerated within this company.

5
Interest payable and similar expenses
2025
£'000
Interest on bank loans
1,771
CC AGRITECH II LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 JUNE 2025
- 13 -
6
Taxation

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

2025
£'000
Loss before taxation
(1,940)
Expected tax credit based on the standard rate of corporation tax in the UK of 25.00%
(485)
Tax effect of expenses that are not deductible in determining taxable profit
520
Other permanent differences
(35)
Taxation charge for the period
-
7
Fixed asset investments
2025
Notes
£'000
Investments in subsidiaries
8
57,171
Movements in fixed asset investments
Shares in subsidiaries
£'000
Cost or valuation
At 26 November 2024
-
Additions
57,171
At 30 June 2025
57,171
Carrying amount
At 30 June 2025
57,171

On 9 January 2025, CC Agritech II Limited acquired 100% of the share capital of The Harbro Group Limited for consideration of £57,171k.

CC AGRITECH II LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 JUNE 2025
- 14 -
8
Subsidiaries

Details of the company's subsidiaries at 30 June 2025 are as follows:

Name of undertaking
Registered office
Nature of business
Class of
% Held
shares held
Direct
Indirect
The Harbro Group Limited
(A)
Group holding company
Ordinary
100.00
-
Strathclyde Nutrition Limited
(A)
Animal Feed and Chemicals
Ordinary
0
100.00
Harbro Limited
(A)
Manufacture of prepared feeds for farm animals
Ordinary
0
100.00
Harbro Nutrition
(B)
Animal Feed Distribution
Ordinary
0
100.00
Transpan (Scotland) Limited
(A)
Haulage Contractor
Ordinary
0
100.00
Feedmix Limited
(A)
Dormant
Ordinary
0
100.00
Agricultural and Ironmongery Supplies Limited
(A)
Dormant
Ordinary
0
100.00
Tore Mill Limited
(A)
Dormant
Ordinary
0
100.00
Murray Farmcare Limited
(A)
Sale of pet goods and other related leisure
Ordinary
0
100.00
Russell's Country Store Limited
(A)
Dormant
Ordinary
0
100.00

(A) Registered office of Markethill Road, Turriff, AB53 4PA.

(B) Registered office of Termini, 3 Arkle Road, Sandyford, Dublin, D18 C9C5, Ireland.

Feedmix Limited, Harbro Limited, Strathclyde Nutrition Limited and Transpan (Scotland) Limited are all subsidiaries of The Harbro Group Limited.

Agricultural and Ironmongery Supplies Limited, Harbro Nutrition, Tore Mill Limited, Murray Farm Care Limited and Russell's Country Store Limited are all subsidiaries of Harbro Limited.

Russell's Country Store Limited was dissolved on 13 January 2026.

9
Debtors
2025
Amounts falling due within one year:
£'000
Amounts owed by group undertakings
5,343
Prepayments and accrued income
1,046
6,389

Amounts owed by group undertakings are interest free, unsecured and repayable on demand.

CC AGRITECH II LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 JUNE 2025
- 15 -
10
Creditors: amounts falling due within one year
2025
£'000
Amounts owed to group undertakings
27,038
Accruals and deferred income
1,683
28,721

Amounts owed to group undertakings are interest free, unsecured and repayable on demand.

11
Creditors: amounts falling due after more than one year
2025
Notes
£'000
Bank loans
12
36,779
12
Loans and overdrafts
2025
£'000
Bank loans
36,779
Payable after one year
36,779

The long-term loans are secured by fixed charges over the company's assets and that of its subsidiaries.

Included within bank loans is a revolved credit facility with Oaknorth Bank Plc of £30,000k which is repayable in full on or by 19 May 2030.

Included within bank loans is a loan with Three Hills Thalia Fo1 S.C.Sp of £6,779k which is repayable in full on or by 19 May 2030.

Interest is applied on both balances and is accrues at the aggregate of the term reference rate and margin. The term reference rate is the applicable rate quoted for a period of equal length to the remaining period of the facility loan agreement.

CC AGRITECH II LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 JUNE 2025
- 16 -
13
Share capital
2025
2025
Ordinary share capital
Number
£
Issued and fully paid
Ordinary shares of £1 each
1
1
1
1

The numbers are stated as the full amount and not round thousands.

On incorporation, 1 ordinary share was issued at a nominal value of £1.

The ordinary shares carry no right to fixed income or dividends.

14
Profit and loss reserves

Profit and loss reserves represent accumulated profits and losses less distributions.

15
Ultimate controlling party

The company's immediate parent undertaking is CC Agritech Limited.

On 9 January 2025, 100% of the share capital of The Harbro Group Ltd was acquired by CC Agritech II Limited. As part of the acquisition arrangements, legal title to the shares of the company was transferred to Kroll Trustee Services Limited as security in connection with the acqusition of The Harbro Group Limited.

This legal title does not confer control to Kroll Trustee Services Limited and therefore the directors consider the ultimate controlling party to be CC Agritech Limited.

Consolidated financial statements that include CC Agritech II Limited are prepared by CC Agritech Limited. Copes of these financial statements can be obtained from the UK Companies House website.

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