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Registered Number: 14971207
England and Wales
EMAVIC FOODS UK LTD
Abridged Accounts
Period of accounts Start date: 01 July 2024 End date: 30 June 2025

EMAVIC FOODS UK LTD Contents Page For the year ended 30 June 2025
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

EMAVIC FOODS UK LTD Accountants' Report For the year ended 30 June 2025
Accountants report: You consider that the company is exempt from an audit for the financial year period ended 30 June 2025. You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Chaptered Accountant ACSP AMLS CIM Professional Manager - Chartered .................................................... PAUL E ONO CPPT & ACCOUNTANCY SERVICES LIMITED UNIT 203A ISLAND BUSINESS CENTRE 18 - 36 WELLINGTON STREET LONDON GREENWICH SE18 6PF 14 April 2026 1

EMAVIC FOODS UK LTD Statement of Financial Position As at 30 June 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 6 | 16,000 |  | 18,000
|  | 16,000 |  | 18,000
Current assets |  |  |
Debtors |  | 2,375 |  | 0
Net current assets |  | 2,375 |  | 0
Total assets less current liabilities |  | 18,375 |  | 18,000
Net assets |  | 18,375 |  | 18,000
Capital and reserves |  |  |
Capital Redemption Reserve |  | 5,125 |  | 5,500
Profit and loss account |  | 13,250 |  | 12,500
Shareholders' funds |  | 18,375 |  | 18,000
For the accounting period ended 30 June 2025, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the financial year period ended 30 June 2025 in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts for the financial year ended 30 June 2025. These 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 income statement has not been delivered to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 13 April 2026 and were signed by:
------------------------------- TAIWO OLAYINKA OLUSOGA Director
2

EMAVIC FOODS UK LTD Notes to the Abridged Financial Statements For the year ended 30 June 2025
General Information EMAVIC FOODS UK LTD is a private limited company. The company was incorporated on 30 June 2023 and registered in England and Wales. The Company Registration Number is 14971207. The Registered Office address is Unit 100, 5 Brayford Square, London, E1 0SG, United Kingdom. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements period ended 30 June 2025, have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company to third parties during the financial year ended 30 June 2025, exclusive of Value Added Tax and trade discounts. Cost of sales Cost of Sales represents the cost of services rendered to third parties during the financial year period ended 30 June 2025. Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Computer software development costs Development costs of computer software are capitalised once a detailed program design has been established and are amortised on a straight line basis over ten years. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis: Fixtures & fittings, computer, printer and laptop at the cost of £20,000 and 10% Straight Line for over 10 years - reducing Balance.
Fixtures and Fittings | 10% /10 years Reducing Balance
Computer Equipment, Laptop and Printer | 10% /10 years Reducing Balance
2. | Directors' Emoluments
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Administrative Expenses
Directors Salaries | 0 |  | 8,000
Directors Fees | 5,000 |  | 5,000
Selling and Distribution Costs
Directors Salaries | 12,500 |  | 0
| 17,500 |  | 13,000
Number of directors to whom retirement benefits accrued | Number |  | Number
Defined contribution plans | 1 |  | 3
Defined benefit plans | 1 |  | 3
Directors Emoluments are either salaries or dividends paid to the directors of the company during the financial year period ended 30 June 2025.
3. | Staff Costs
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Wages and salaries | 12,500 |  | 8,000
Other staff costs | 24,500 |  | 23,000
| 37,000 |  | 31,000
Average number of employees during the year | Number |  | Number
Administration | 1 |  | 1
Research and development | 1 |  | 1
Sales | 2 |  | 2
Marketing | 2 |  | 2
| 6 |  | 6
Staff Costs are costs incurred by the company in payment of employees and staff salaries including staff training during the financial year ended 30 June 2025.
4. | Average number of employees The average number of employees employed by the company during the financial year period ended 30 June 2025 were six. Average number of employees during the year was 6 (2024 : 6).
5. | Financial Commitments, Guarantees and Contingencies The director of EMAVIC FOODS UK LTD is committed to the company and will continue to finance the company for growth and success to enable it to become a household name in the United Kingdom and across the developed world.
6. | Tangible fixed assets
Cost or valuation | Fixtures and Fittings |  | Computer Equipment, Laptop and Printer |  | Total
| £ |  | £ |  | £
At 01 July 2024 | 9,000 |  | 9,000 |  | 18,000
Additions | - |  | - |  | -
Disposals | - |  | - |  | -
At 30 June 2025 | 9,000 |  | 9,000 |  | 18,000
Depreciation
At 01 July 2024 | - |  | - |  | -
Charge for year | 1,000 |  | 1,000 |  | 2,000
On disposals | - |  | - |  | -
At 30 June 2025 | 1,000 |  | 1,000 |  | 2,000
Net book values
Closing balance as at 30 June 2025 | 8,000 |  | 8,000 |  | 16,000
Opening balance as at 01 July 2024 | 9,000 |  | 9,000 |  | 18,000
7. | Share Capital Authorised 100 Class A shares of £1.00 each
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
100 Class A shares of £1.00 each | 100 |  | 100
| 100 |  | 100
8. | Advances and Credits The Directors Loan to the company The three directors who loaned the company £20,000 to kick- start the business resigned during the financial year ended 30 June 2024 . The new Director, Mr. Taiwo Olayinka Olusoga who came on board in the current ongoing financial year ending 31 June 2025, will put policy in place to repay the three former directors who loaned the company the sum of £20,000.00, subject to when the company starts making profits in subsequent future years.
Current year (2025)
| Brought Forward £ | Amount £ | Interest £ | Repaid £ | Written Off £ | Waived £ | Carry Forward £
--- | --- | --- | --- | --- | --- | --- | ---
The Directors Loan to the company | 20,000 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 20,000
| 20000 |  | 0 |  | 0 |  | 0 |  | 0 |  | 0 |  | 20000
Previous year (2024)
| Brought Forward £ | Amount £ | Interest £ | Repaid £ | Written Off £ | Waived £ | Carry Forward £
--- | --- | --- | --- | --- | --- | --- | ---
The Directors Loan to the company | 0 |  | 20,000 |  | 0 |  | 0 |  | 0 |  | 0 |  | 20,000
| 0 |  | 20000 |  | 0 |  | 0 |  | 0 |  | 0 |  | 20000
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