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Registered number: 07789739 FINI SWEETS UK LIMITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
FINI SWEETS UK LIMITED REGISTERED NUMBER: 07789739 STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note | £ | £ | £ | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 20,644 |  | 26,405
Tangible assets | 5 |  | 11,758 |  | 8,679
|  |  | 32,402 |  | 35,084
Current assets |  |  |  |  |
Stocks | 6 | 2,386,961 |  | 2,021,665 |
Debtors: amounts falling due within one year | 7 | 1,533,679 |  | 1,812,909 |
Cash at bank and in hand | 8 | 509,685 |  | 734,519 |
|  | 4,430,325 |  | 4,569,093 |
Creditors: amounts falling due within one year | 9 | (3,082,566) |  | (3,561,230) |
Net current assets |  |  | 1,347,759 |  | 1,007,863
Total assets less current liabilities |  |  | 1,380,161 |  | 1,042,947
Net assets |  |  | 1,380,161 |  | 1,042,947
Capital and reserves |  |  |  |  |
Called up share capital | 10 |  | 1,000 |  | 1,000
Profit and loss account |  |  | 1,379,161 |  | 1,041,947
|  |  | 1,380,161 |  | 1,042,947
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FINI SWEETS UK LIMITED REGISTERED NUMBER: 07789739 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 DECEMBER 2025 The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the Statement of comprehensive in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 24 March 2026.
................................................ A A Sanchez Bernal
Director
The notes on pages 3 to 10 form part of these financial statements. Page 2
FINI SWEETS UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Fini Sweets UK Limited is a company limited by shares, incorporated in England and Wales. The address of the registered office is Steward House, 14 Commercial Way, Woking, Surrey, GU21 6ET. The company specialises in importing and distributing confectionery. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | Going concern
The financial statements have been prepared on a going concern basis. The fellow subsidiary Fini Golosinas Espana, S.L.U., is a major fund provider to the company. At the Statement of financial position date, the amount owed to them amounted to £1,790,906 (2024 - £2,231,104). The directors of Fini Golosinas Espana, S.L.U. have provided an undertaking that they will not seek repayment of this amount until such time as the company has sufficient funds to do so. The director notes that the company is trading adequately and has sufficient working capital and other finance available to continue in operation for at least twelve months from the date of approval of these financial statements. On the above basis the director considers that the preparation of the financial statements on a going concern basis is appropriate.
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Revenue is recognised when goods are delivered to the customer.
| 2.4 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing-balance basis. Page 3
FINI SWEETS UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.4 | Tangible fixed assets (continued)
Depreciation is provided on the following basis:
|  |  |  | Office equipment | - | 25% Reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of comprehensive income.
| 2.5 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in the Statement of comprehensive income.
| 2.6 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.7 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.8 | Interest income
Interest income is recognised in the Statement of comprehensive income using the effective interest method.
| 2.9 | Taxation
Tax is recognised in the Statement of comprehensive income except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. 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 income. Page 4
FINI SWEETS UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.10 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
| 2.11 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.12 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each year end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at year end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in the Statement of comprehensive income except when deferred in other comprehensive income as qualifying cash flow hedges. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of comprehensive income within 'finance income or costs'. All other foreign exchange gains and losses are presented in the Statement of comprehensive income within 'other operating income'.
| 2.13 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to the Statement of comprehensive income on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset. Page 5
FINI SWEETS UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.14 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in the Statement of comprehensive income when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.
3. | Employees
| The average monthly number of employees, including directors, during the year was 13 (2024 - 12).
4. | Intangible assets
|  | Other intangible assets
|  | £
| Cost |
| At 1 January 2025 | 28,806
| At 31 December 2025 | 28,806
| Amortisation |
| At 1 January 2025 | 2,401
| Charge for the year | 5,761
| At 31 December 2025 | 8,162
| Net book value |
| At 31 December 2025 | 20,644
| At 31 December 2024 | 26,405
Page 6
FINI SWEETS UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Tangible fixed assets
|  | Office equipment
|  | £
| Cost |
| At 1 January 2025 | 18,844
| Additions | 7,115
| At 31 December 2025 | 25,959
| Depreciation |
| At 1 January 2025 | 10,165
| Charge for the year | 4,036
| At 31 December 2025 | 14,201
| Net book value |
| At 31 December 2025 | 11,758
| At 31 December 2024 | 8,679
6. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Finished goods and goods for resale | 2,386,961 | 2,021,665
|  | 2,386,961 | 2,021,665
Page 7
FINI SWEETS UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
7. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 1,387,967 | 1,676,538
| Amounts owed by group undertakings | - | 24,721
| Prepayments and accrued income | 145,712 | 111,650
|  | 1,533,679 | 1,812,909
8. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 509,685 | 734,519
|  | 509,685 | 734,519
9. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 574,472 | 331,758
| Amounts owed to group undertakings | 1,790,906 | 2,235,760
| Corporation tax | 85,831 | 38,563
| Other taxation and social security | 221,606 | 397,019
| Other creditors | - | 32
| Accruals and deferred income | 409,751 | 558,098
|  | 3,082,566 | 3,561,230
Page 8
FINI SWEETS UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
10. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1,000 Ordinary shares of £1 each | 1,000 | 1,000
11. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £93,191 (2024 - £39,175). Total contribution payable at the year end was £Nil (2024 - £Nil).
12. | Commitments under operating leases
| At 31 December 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Not later than 1 year | - | 22,500
|  | - | 22,500
13. | Provisions available for smaller entities
In common with many other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.
14. | Related party transactions
| The company has taken advantage of the exemption permitted by FRS 102 not to disclose any transactions with its parent company or other group undertakings on the basis that they are wholly owned.
15. | Post balance sheet events
There are no subsequent events to disclose or that require adjustment to the financial statements. Page 9
FINI SWEETS UK LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
16. | Ultimate parent undertaking and controlling party
The immediate parent undertaking is Finisweets Internacional S.L.U. The ultimate parent undertaking is Sanchez Cano, S.A. The registered office of both Fini Internacional S.L.U. and Sanchez Cano, S.A. is Carretera de Madrid, Km.385, 30500 Molina de Secura, Murcia, Spain. The smallest and largest group of which the company is a member for which consolidated accounts are drawn up is Sanchez Cano, S.A. The company is controlled by the family of the director by virtue of their majority shareholding in the ultimate parent company Sanchez Cano, S.A.
17. | Auditors' information
The audit report was unqualified and made no reference to any matters to which the auditor drew attention by way of emphasis. The Senior statutory auditor was Elliot S J Arwas, for and on behalf of Barnes Roffe Audit Limited.
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