Silverfin false false 31/12/2025 01/01/2025 31/12/2025 B B De Lorm 24/04/2024 L B O'Flynn 24/04/2024 C O Zanen 24/04/2024 06 May 2026 The principal activity of the company during the financial period was the production and distribution of high end oat milk for baristas. 15674789 2025-12-31 15674789 bus:Director1 2025-12-31 15674789 bus:Director2 2025-12-31 15674789 bus:Director3 2025-12-31 15674789 2024-12-31 15674789 core:CurrentFinancialInstruments 2025-12-31 15674789 core:CurrentFinancialInstruments 2024-12-31 15674789 core:ShareCapital 2025-12-31 15674789 core:ShareCapital 2024-12-31 15674789 core:RetainedEarningsAccumulatedLosses 2025-12-31 15674789 core:RetainedEarningsAccumulatedLosses 2024-12-31 15674789 core:ImmediateParent core:CurrentFinancialInstruments 2025-12-31 15674789 core:ImmediateParent core:CurrentFinancialInstruments 2024-12-31 15674789 2025-01-01 2025-12-31 15674789 bus:FilletedAccounts 2025-01-01 2025-12-31 15674789 bus:SmallEntities 2025-01-01 2025-12-31 15674789 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 15674789 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 15674789 bus:Director1 2025-01-01 2025-12-31 15674789 bus:Director2 2025-01-01 2025-12-31 15674789 bus:Director3 2025-01-01 2025-12-31 15674789 2024-04-24 2024-12-31 iso4217:GBP xbrli:pure

Company No: 15674789 (England and Wales)

# NOA OATS LTD

### Unaudited Financial Statements
For the financial year ended 31 December 2025
Pages for filing with the registrar

NOA OATS LTD

## Unaudited Financial Statements

For the financial year ended 31 December 2025

Contents

NOA OATS LTD

## STATEMENT OF FINANCIAL POSITION

As at 31 December 2025
NOA OATS LTD

## STATEMENT OF FINANCIAL POSITION (continued)

As at 31 December 2025

| Note | 31.12.2025 |  | 31.12.2024
|  | £ |  | £
Current assets |  |  |  |
Stocks | 3 | 25,237 |  | 21,992
Debtors | 4 | 21,275 |  | 5,574
Cash at bank and in hand |  | 22,213 |  | 5,631
|  | 68,725 |  | 33,197
Creditors: amounts falling due within one year | 5 | ( 98,240) |  | ( 43,753)
Net current liabilities |  | (29,515) |  | (10,556)
Total assets less current liabilities |  | (29,515) |  | (10,556)
Net liabilities |  | ( 29,515) |  | ( 10,556)
Capital and reserves |  |  |  |
Called-up share capital |  | 100 |  | 100
Profit and loss account |  | ( 29,615 ) |  | ( 10,656 )
Total shareholder's deficit |  | ( 29,515) |  | ( 10,556)

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The member has not required the company to obtain an audit of its financial statements for the financial year 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 financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Noa Oats Ltd (registered number: 15674789) were approved and authorised for issue by the Board of Directors. They were signed on its behalf by:

C O Zanen Director |

06 May 2026

NOA OATS LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2025
NOA OATS LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial period, unless otherwise stated.

##### General information and basis of accounting

Noa Oats Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the company's registered office is First Floor, 85 Great Portland Street, London, W1W 7LT, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The directors have assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Statement of Financial Position date are reported at the rates of exchange prevailing at that date.
Exchange differences are recognised in the Statement of Income and Retained Earnings in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

##### 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.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

##### Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.
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.

##### Financial instruments

The Company only enters into basic financial instruments and transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to and from related parties and investments in non-puttable ordinary shares.

Financial assets
Basic financial assets, including trade and other debtors, and amounts due from related companies, are initially recognised at transaction price, 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.
Such assets are subsequently carried at amortised cost using the effective interest method.
At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in the Statement of Income and Retained Earnings/Statement of Comprehensive Income.

Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

Financial liabilities
Basic financial liabilities, including trade and other creditors and accruals, 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 receipts discounted at a market rate of interest.
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 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.
Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

Financial assets and liabilities are offset and 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.

#### 2. Employees

| Year ended 31.12.2025 |  | Period from 24.04.2024 to 31.12.2024
| Number |  | Number
Monthly average number of persons employed by the company during the year, including directors | 3 |  | 3

#### 3. Stocks

| 31.12.2025 |  | 31.12.2024
| £ |  | £
Stocks | 25,237 |  | 21,992

#### 4. Debtors

| 31.12.2025 |  | 31.12.2024
| £ |  | £
Trade debtors | 19,680 |  | 5,110
Other debtors | 1,595 |  | 464
| 21,275 |  | 5,574

#### 5. Creditors: amounts falling due within one year

| 31.12.2025 |  | 31.12.2024
| £ |  | £
Trade creditors | 23,870 |  | 5,781
Amounts owed to parent undertakings | 72,032 |  | 36,472
Other creditors | 2,338 |  | 1,500
| 98,240 |  | 43,753

#### 6. Related party transactions

Included in Other Creditors is £72,032 (2024: £36,472) owed to the parent company, Noa Oats BV. This balance is unsecured, interest free and repayable on demand.