Company registration number 08957152 (England and Wales)
BENYFIT NATURAL LIMITED (FORMERLY RPFC GROUP LIMITED)
AUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
One Bell Lane
Lewes
East Sussex
BN7 1JU
BENYFIT NATURAL LIMITED (FORMERLY RPFC GROUP LIMITED)
CONTENTS
Page
Company information
1
Balance sheet
2 - 3
Statement of changes in equity
4
Notes to the financial statements
5 - 13
BENYFIT NATURAL LIMITED (FORMERLY RPFC GROUP LIMITED)
COMPANY INFORMATION
- 1 -
Directors
M Hellström
(Appointed 30 October 2025)
M E Pettersson
(Appointed 30 October 2025)
Company number
08957152
Registered office
Unit 11
Sheffield Park Business Estate
East Grinstead Road
North Chailey
TN22 3FB
Auditor
TC Group
One Bell Lane
Lewes
East Sussex
BN7 1JU
BENYFIT NATURAL LIMITED (FORMERLY RPFC GROUP LIMITED)
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
3
5,630
54,484
Tangible assets
4
176,051
250,914
181,681
305,398
Current assets
Stocks
177,696
289,641
Debtors
5
195,562
219,643
Cash at bank and in hand
121,911
98,456
495,169
607,740
Creditors: amounts falling due within one year
6
(499,129)
(8,113,991)
Net current liabilities
(3,960)
(7,506,251)
Total assets less current liabilities
177,721
(7,200,853)
Creditors: amounts falling due after more than one year
7
(87,827)
-
0
Provisions for liabilities
8
(172,337)
(161,097)
Net liabilities
(82,443)
(7,361,950)
Capital and reserves
Called up share capital
113
113
Share premium account
940,911
940,911
Profit and loss reserves
(1,023,467)
(8,302,974)
Total equity
(82,443)
(7,361,950)
BENYFIT NATURAL LIMITED (FORMERLY RPFC GROUP LIMITED)
BALANCE SHEET (CONTINUED)
AS AT
31 DECEMBER 2025
31 December 2025
- 3 -

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 31 March 2026 and are signed on its behalf by:
M Hellström
M E Pettersson
Director
Director
Company registration number 08957152 (England and Wales)
BENYFIT NATURAL LIMITED (FORMERLY RPFC GROUP LIMITED)
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2025
- 4 -
Share capital
Share premium account
Profit and loss reserves
Total
£
£
£
£
Balance at 1 January 2024
113
940,911
(7,314,865)
(6,373,841)
Year ended 31 December 2024:
Loss and total comprehensive income
-
-
(988,109)
(988,109)
Balance at 31 December 2024
113
940,911
(8,302,974)
(7,361,950)
Year ended 31 December 2025:
Profit and total comprehensive income
-
-
7,279,507
7,279,507
Balance at 31 December 2025
113
940,911
(1,023,467)
(82,443)
BENYFIT NATURAL LIMITED (FORMERLY RPFC GROUP LIMITED)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 5 -
1
Accounting policies
Company information

Benyfit Natural Limited (Formerly RPFC Group Limited) is a private company limited by shares incorporated in England and Wales. The registered office is Unit 11 Sheffiled Park Business Estate, East Grinstead Road, North Chailey, United Kingdom, TN22 3FB.

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 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

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 £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

The financial statements have been prepared on a going concern basis notwithstanding the fact that the company has a deficiency on shareholders' funds at the end of the year totalling £82,443 (2024: £7,361,950). At 31 December 2025 the company had net current liabilities totalling £3,960 (2024: £7,506,251), however included within net current liabilities are amounts owed to group undertakings totalling £201,045 (2024: £7,614,670) in respect of which the company has received letters confirming that repayment will not be demanded for a period of at least twelve months from the date of approval of these financial statements. Excluding these intercompany balances the company would have net current assets totalling £197,085 (2024: £108,419).

The director considers the going concern basis to be appropriate as the company also has sufficient facilities available from its shareholders to fund its working capital requirements for a period of at least twelve months from the date these financial statements were approved. The company has obtained a letter from its ultimate parent company confirming this support.

Accordingly, the director continues to adopt the going concern basis in preparing the financial statements.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

BENYFIT NATURAL LIMITED (FORMERLY RPFC GROUP LIMITED)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 6 -
1.4
Research and development expenditure

Research expenditure is written off against profits in the year in which it is incurred. Identifiable development expenditure is capitalised to the extent that the technical, commercial and financial feasibility can be demonstrated.

1.5
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life.

For the purposes of impairment testing, goodwill is allocated to the cash-generating units expected to benefit from the acquisition. Cash-generating units to which goodwill has been allocated are tested for impairment at least annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than the carrying amount of the unit, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro-rata on the basis of the carrying amount of each asset in the unit.

1.6
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computer Software
33% Reducing Balance
1.7
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold land and buildings
Straight line over the lease term
Office Equipment
4 years
Plant and machinery
4 years
Fixtures and fittings
4 years

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

BENYFIT NATURAL LIMITED (FORMERLY RPFC GROUP LIMITED)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 7 -
1.8
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.9
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.10
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.

BENYFIT NATURAL LIMITED (FORMERLY RPFC GROUP LIMITED)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 8 -
1.11
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.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, 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.

1.12
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.

BENYFIT NATURAL LIMITED (FORMERLY RPFC GROUP LIMITED)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 9 -
1.13
Provisions

Provisions are recognised when the company has a legal or constructive present obligation as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the reporting end date, taking into account the risks and uncertainties surrounding the obligation. Where the effect of the time value of money is material, the amount expected to be required to settle the obligation is recognised at present value. When a provision i s measured at present value, the unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

1.14
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.15
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

1.16

Exceptional items

Exceptional items are transactions that fall within the ordinary activities of the company but are presented separately due to their size or incidence.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
21
24
BENYFIT NATURAL LIMITED (FORMERLY RPFC GROUP LIMITED)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 10 -
3
Intangible fixed assets
Goodwill
Computer Software
Total
£
£
£
Cost
At 1 January 2025
1
182,108
182,109
Additions
-
0
985
985
Disposals
(1)
(66,960)
(66,961)
At 31 December 2025
-
0
116,133
116,133
Amortisation and impairment
At 1 January 2025
-
0
127,625
127,625
Amortisation charged for the year
-
0
49,838
49,838
Disposals
-
0
(66,960)
(66,960)
At 31 December 2025
-
0
110,503
110,503
Carrying amount
At 31 December 2025
-
0
5,630
5,630
At 31 December 2024
1
54,483
54,484
BENYFIT NATURAL LIMITED (FORMERLY RPFC GROUP LIMITED)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 11 -
4
Tangible fixed assets
Leasehold land and buildings
Office Equipment
Plant and machinery
Fixtures and fittings
Total
£
£
£
£
£
Cost
At 1 January 2025
242,982
19,376
515,172
192,810
970,340
Additions
1,441
1,071
5,188
15,725
23,425
Disposals
-
0
(4,781)
(67,004)
(21,220)
(93,005)
At 31 December 2025
244,423
15,666
453,356
187,315
900,760
Depreciation and impairment
At 1 January 2025
172,265
16,408
361,921
168,832
719,426
Depreciation charged in the year
24,383
2,211
57,384
13,640
97,618
Eliminated in respect of disposals
-
0
(4,781)
(66,479)
(21,075)
(92,335)
At 31 December 2025
196,648
13,838
352,826
161,397
724,709
Carrying amount
At 31 December 2025
47,775
1,828
100,530
25,918
176,051
At 31 December 2024
70,717
2,968
153,251
23,978
250,914
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
143,164
167,983
Other debtors
17,399
19,665
Prepayments and accrued income
22,067
19,063
182,630
206,711
2025
2024
Amounts falling due after more than one year:
£
£
Other debtors
12,932
12,932
Total debtors
195,562
219,643
BENYFIT NATURAL LIMITED (FORMERLY RPFC GROUP LIMITED)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 12 -
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
180,968
344,401
Amounts owed to group undertakings
201,045
7,614,670
Taxation and social security
28,445
23,989
Other creditors
12,406
12,188
Accruals and deferred income
76,265
118,743
499,129
8,113,991

During the year £8,198,867 of amounts owed to group undertakings were written off in respect of amounts owed to the previous owner.

Amounts owed to group undertakings incur interest at 3.9% (2024: 6.4% - in respect of amounts owed to the previous owners), are repayable on demand and are unsecured.

7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Amounts owed to group undertakings
87,827
-
0

Amounts owed to group undertakings incur interest at 3.9%, are repayable repayable in four equal instalments every six months from 31 October 2027, and are unsecured.

8
Provisions for liabilities
2025
2024
£
£
Dilapidation Provision
172,337
161,097
9
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006:

The auditor's report was unqualified.

BENYFIT NATURAL LIMITED (FORMERLY RPFC GROUP LIMITED)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
9
Audit report information
(Continued)
- 13 -
Senior Statutory Auditor:
Jeff Fletcher FCCA
Statutory Auditor:
TC Group
Date of audit report:
1 April 2026
10
Operating lease commitments
Lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
Within one year
41,753
35,607
Between two and five years
13,501
47,476
55,254
83,083
11
Parent company

The parent of the smallest and largest group of companies for which consolidated financial statements are prepared including the results of the company is Oy Snellman Ab. Financial statements are available on application to its registered office: Oy Snellman Ab, Granholmsvägen 1, 68600 Pietarsaari, Finland.

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