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Registrar

Registration number: 02657046

Lactosan-Ovodan UK Limited
Annual Report and Financial Statements
for the Year Ended 31 December 2025

Lactosan-Ovodan UK Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Financial Statements | 3 to 6

Lactosan-Ovodan UK Limited

Company Information

Directors | C S Morfin J L Frandsen

Company secretary | C S Morfin

Registered office | Lascan House 5 Swinborne Drive Springwood Ind Estate Braintree Essex CM7 2YP

Bankers | Nordea Bank Finland Plc London Branch 55 Basinghall Street London EC2V 5NB

Auditors | Lambert Chapman LLP Chartered Accountants and Registered Statutory Auditors3 Warners Mill Silks Way Braintree Essex CM7 3GB

Lactosan-Ovodan UK Limited

(Registration number: 02657046)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 155,877 | 96,599
Current assets |  |  |
Debtors | 5 | 1,332,925 | 1,327,929
Cash at bank and in hand |  | 93,231 | 75,452
|  | 1,426,156 | 1,403,381
Creditors: Amounts falling due within one year | 6 | (1,117,241) | (1,035,188)
Net current assets |  | 308,915 | 368,193
Net assets |  | 464,792 | 464,792
Capital and reserves |  |  |
Called up share capital | 7 | 10,000 | 10,000
Retained earnings |  | 454,792 | 454,792
Shareholders' funds |  | 464,792 | 464,792

The financial statements have been prepared in accordance with the special provisions relating to companies subject to small companies regime within Part 15 of the Companies Act 2006.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 20 February 2026 and signed on its behalf by:

C S Morfin
Company secretary and director

Lactosan-Ovodan UK Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is: Lascan House, 5 Swinborne Drive, Springwood Ind Estate, Braintree Essex, CM7 2YP.

These financial statements were authorised for issue by the Board on 20 February 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention.
These financial statements are presented in Sterling (£), which is the company's functional currency.

Summary of disclosure exemptions

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with other companies within the group.

Audit report

The Independent Auditor's Report was unqualified. The name of the Senior Statutory Auditor who signed the audit report on 20 February 2026 was Luke Mitchell FCA, who signed for and on behalf of Lambert Chapman LLP.

Revenue recognition

Turnover represents the recharge of costs incurred to other group companies.

Tax

Current Tax is recognised in the profit and loss account, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Where material, deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation.

Lactosan-Ovodan UK Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Property improvements | Straight line over 10 years
Computer equipment | 50% reducing balance
Fixtures, fittings and equipment (incl. warehouse equipment) | 20% and 25% reducing balance
Motor vehicles | 25% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Share capital

Ordinary shares are classified as equity.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 11 (2024 - 12).

Lactosan-Ovodan UK Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

4 | Tangible assets

| Property improvements £ | Computer equipment £ | Motor vehicles £ | Fixtures, fittings and equipment £ | Total £
Cost or valuation
At 1 January 2025 | 12,308 | 11,409 | 114,669 | 70,789 | 209,175
Additions | - | - | 101,525 | 24,730 | 126,255
Disposals | - | - | (79,740) | (8,950) | (88,690)
At 31 December 2025 | 12,308 | 11,409 | 136,454 | 86,569 | 246,740
Depreciation
At 1 January 2025 | 12,307 | 7,818 | 61,503 | 30,948 | 112,576
Charge for the year | - | 1,800 | 18,195 | 12,580 | 32,575
Eliminated on disposal | - | - | (47,080) | (7,208) | (54,288)
At 31 December 2025 | 12,307 | 9,618 | 32,618 | 36,320 | 90,863
Carrying amount
At 31 December 2025 | 1 | 1,791 | 103,836 | 50,249 | 155,877
At 31 December 2024 | 1 | 3,591 | 53,166 | 39,841 | 96,599

5 | Debtors

| 2025 £ | 2024 £
Trade debtors | 156 | 130
Amounts owed by group undertakings | 1,327,289 | 1,323,284
Other debtors | 5,480 | 4,515
| 1,332,925 | 1,327,929

Debtors include amounts owed by group undertakings. Whilst these amounts are due on demand, it is unlikely that they will be paid in full during the coming year.

Lactosan-Ovodan UK Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 18,886 | 10,556
Amounts owed to group undertakings | 1,095,006 | 1,019,283
Other creditors | 3,349 | 5,349
| 1,117,241 | 1,035,188

Creditors include amounts owed to group undertakings. Whilst these amounts are due on demand, it is unlikely that they will be repaid in full during the coming year.

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary Shares of £1 each | 10,000 | 10,000 | 10,000 | 10,000

8 | Parent and ultimate parent undertaking

The company's immediate parent is Lactosan Holdings Limited, incorporated in the United Kingdom.
The ultimate controlling party is Thornico Holdings A/S, incorporated in Denmark. Their financial statements are available upon request from www.thornico.com