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REGISTERED NUMBER: 03290568 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Anglian Sweet and Drink Company Limited

Anglian Sweet and Drink Company Limited (Registered number: 03290568)

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

Balance Sheet | 1 |

Notes to the Financial Statements | 3 |

Anglian Sweet and Drink Company Limited (Registered number: 03290568)

Balance Sheet

31 December 2025

2025 | 2024 |

| Notes | £ | £

Fixed assets

Tangible assets | 5 | 285,997 |  | 287,910 |  |

Current assets

Stocks | 86,246 |  | 104,382 |  |

Debtors | 6 | 55,741 |  | 22,088 |  |

Cash at bank and in hand | 155,906 |  | 176,524 |  |

297,893 |  | 302,994 |  |

Creditors

Amounts falling due within one year | 7 | (57,390 | ) | (55,722 | ) |

Net current assets | 240,503 |  | 247,272 |  |

Total assets less current liabilities | 526,500 |  | 535,182 |  |

Creditors

Amounts falling due after more than one year | 8 | (262,322 | ) | (286,449 | ) |

Provisions for liabilities | (3,075 | ) | (3,072 | ) |

Net assets | 261,103 |  | 245,661 |  |

Capital and reserves

Called up share capital | 30,000 |  | 30,000 |  |

Retained earnings | 231,103 |  | 215,661 |  |

261,103 |  | 245,661 |  |

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

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

Anglian Sweet and Drink Company Limited (Registered number: 03290568)

Balance Sheet - continued

31 December 2025

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 31 March 2026 and were signed by:

Mr P J Chapman - Director

Anglian Sweet and Drink Company Limited (Registered number: 03290568)

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | Statutory information

| Anglian Sweet and Drink Company Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 03290568

| Registered office: | East Coast House

| Galahad Road, Beacon Park

| Gorleston

| Great Yarmouth

| Norfolk

| NR31 7RU

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

2. | Statement of compliance

| 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.

3. | Accounting policies

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| Critical accounting judgements and key sources of estimation uncertainty

| The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

| Tangible fixed assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

| Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Freehold property - 2% straight line

| Plant, machinery, fixtures & vehicles - 15-25% reducing balance

| Freehold land is not depreciated.

Anglian Sweet and Drink Company Limited (Registered number: 03290568)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

3. | Accounting policies - continued

| Inventories

| Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Net realisable value is calculated at the lower of cost or selling price less cost to complete.

| Financial instruments

| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

| Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

| Debt instruments are subsequently measured at amortised cost.

| Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

| 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.

| 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.

4. | Employees and directors

| The average number of employees during the year was 9 (2024 - 9 ) .

Anglian Sweet and Drink Company Limited (Registered number: 03290568)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

5. | Tangible fixed assets

Freehold | Plant and |

property | machinery | Totals |

| £ | £ | £

| Cost

| At 1 January 2025 | 307,750 |  | 136,608 |  | 444,358 |  |

| Additions | - |  | 2,796 |  | 2,796 |  |

| At 31 December 2025 | 307,750 |  | 139,404 |  | 447,154 |  |

| Depreciation

| At 1 January 2025 | 32,129 |  | 124,319 |  | 156,448 |  |

| Charge for year | 1,926 |  | 2,783 |  | 4,709 |  |

| At 31 December 2025 | 34,055 |  | 127,102 |  | 161,157 |  |

| Net book value

| At 31 December 2025 | 273,695 |  | 12,302 |  | 285,997 |  |

| At 31 December 2024 | 275,621 |  | 12,289 |  | 287,910 |  |

| Included in freehold property, is land at a cost of £200,000 (2024 : £200,000) which is not depreciated.

6. | Debtors: amounts falling due within one year |

2025 | 2024 |

| £ | £

| Trade debtors | 49,339 |  | 17,091 |  |

| Other debtors | 6,402 |  | 4,997 |  |

55,741 |  | 22,088 |  |

7. | Creditors: amounts falling due within one year |

2025 | 2024 |

| £ | £

| Bank loans and overdrafts | 17,590 |  | 15,492 |  |

| Trade creditors | 2,791 |  | 3,081 |  |

| Taxation and social security | 10,220 |  | 10,594 |  |

| Other creditors | 26,789 |  | 26,555 |  |

57,390 |  | 55,722 |  |

| The bank loan is secured over the land and buildings held by the company.

Anglian Sweet and Drink Company Limited (Registered number: 03290568)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

8. | Creditors: amounts falling due after more than one year |

2025 | 2024 |

| £ | £

| Bank loans | 42,034 |  | 61,721 |  |

| Other creditors | 220,288 |  | 224,728 |  |

262,322 |  | 286,449 |  |

| The bank loan is secured over the land and buildings held by the company.

| Included within other creditors, due in greater than one year, a balance of £50,000 relates to redeemable preference shares of £1 each. The redeemable preference shares have been treated as a liability of the company.

| Redemption of the preference shares, wholly or in part, is at the option of the company on three months notice to the preference shareholders, provided that the preference shares including all arrears of the preference dividend have been paid in full. The shares are redeemable at par together with all arrears of the preference dividend up to the date of redemption. There is no fixed rate for redemption.