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REGISTERED NUMBER: 02615225 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 May 2025

for

Country Harvest Frozen Foods Limited

| Country Harvest Frozen Foods Limited (Registered number: 02615225) |

Contents of the Financial Statements

for the Year Ended 31 May 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Country Harvest Frozen Foods Limited |

Company Information

for the Year Ended 31 May 2025

| DIRECTOR: | E A Bamlet

| SECRETARY: | J Abbott

| REGISTERED OFFICE: | Sutherland House

| Cleveland Industrial Estate

| Darlington

| Co. Durham

| DL1 2PB

| REGISTERED NUMBER: | 02615225 (England and Wales)

| ACCOUNTANTS: | S&W Partners (Newcastle) Limited

| 17 Queens Lane

| Newcastle upon Tyne

| Tyne and Wear

| NE1 1RN

| Country Harvest Frozen Foods Limited (Registered number: 02615225) |

Balance Sheet

31 May 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Intangible assets | 5 | - |  | - |  |

Tangible assets | 6 | 338,035 |  | 384,389 |  |

338,035 |  | 384,389 |  |

CURRENT ASSETS

Stocks | 160,005 |  | 137,790 |  |

Debtors | 7 | 729,405 |  | 623,242 |  |

Cash at bank and in hand | 174,954 |  | 193,628 |  |

1,064,364 |  | 954,660 |  |

CREDITORS

Amounts falling due within one year | 8 | (871,745 | ) | (789,106 | ) |

NET CURRENT ASSETS | 192,619 |  | 165,554 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 530,654 |  | 549,943 |  |

CREDITORS

Amounts falling due after more than one year | 9 | (35,111 | ) | (59,911 | ) |

PROVISIONS FOR LIABILITIES | (43,030 | ) | (43,030 | ) |

NET ASSETS | 452,513 |  | 447,002 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Profit and loss account | 452,413 |  | 446,902 |  |

452,513 |  | 447,002 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 12 May 2026 and were signed by:

E A Bamlet - Director

| Country Harvest Frozen Foods Limited (Registered number: 02615225) |

Notes to the Financial Statements

for the Year Ended 31 May 2025

1. | STATUTORY INFORMATION

| Country Harvest Frozen Foods Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| 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.

| Turnover

| Turnover represents amounts receivable for goods and services net of VAT.

| Revenue from contracts for the provision of the professional services is recognised in the period in which services are provided in accordance with the stage of completion of the contract.

| Revenue for the sale of goods is recognised upon delivery.

| Tangible fixed assets

| Tangible fixed assets are initially measured at costs and subsequently measured at costs 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:

| Land and buildings Freehold

| Land and buildings Leasehold 10 years straight line

| Fixtures, fittings & equipment 20% straight line/ reducing balance

| Motor vehicles 25% reducing balance

| 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.

| Stocks

| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. 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.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

| Country Harvest Frozen Foods Limited (Registered number: 02615225) |

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

3. | ACCOUNTING POLICIES - continued

| Cash at bank and in hand

| 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.

| Short term debtors and creditors

| Short term debtors and creditors with no stated interest rate are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account.

| Loans and borrowings

| Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment.

| Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.

| Employee benefits

| The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

| The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.

| Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

| 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 leases asset are consumed.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 25 (2024 - 25 ) .

5. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 June 2024

| and 31 May 2025 | 12,000 |  |

| AMORTISATION

| At 1 June 2024

| and 31 May 2025 | 12,000 |  |

| NET BOOK VALUE

| At 31 May 2025 | - |  |

| At 31 May 2024 | - |  |

| Country Harvest Frozen Foods Limited (Registered number: 02615225) |

Notes to the Financial Statements - continued

for the Year Ended 31 May 2025

6. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1 June 2024 | 242,834 |  | 555,910 |  | 798,744 |  |

| Additions | - |  | 3,500 |  | 3,500 |  |

| Disposals | - |  | (50,500 | ) | (50,500 | ) |

| At 31 May 2025 | 242,834 |  | 508,910 |  | 751,744 |  |

| DEPRECIATION

| At 1 June 2024 | 30,566 |  | 383,789 |  | 414,355 |  |

| Charge for year | 3,000 |  | 46,854 |  | 49,854 |  |

| Eliminated on disposal | - |  | (50,500 | ) | (50,500 | ) |

| At 31 May 2025 | 33,566 |  | 380,143 |  | 413,709 |  |

| NET BOOK VALUE

| At 31 May 2025 | 209,268 |  | 128,767 |  | 338,035 |  |

| At 31 May 2024 | 212,268 |  | 172,121 |  | 384,389 |  |

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 496,787 |  | 421,128 |  |

| Other debtors | 232,618 |  | 202,114 |  |

729,405 |  | 623,242 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | - |  | 63,148 |  |

| Hire purchase contracts | 28,297 |  | 46,471 |  |

| Trade creditors | 422,246 |  | 354,155 |  |

| Taxation and social security | 75,213 |  | 59,221 |  |

| Other creditors | 345,989 |  | 266,111 |  |

871,745 |  | 789,106 |  |

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 35,111 |  | 59,911 |  |

10. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 May 2025 and 31 May 2024:

2025 | 2024 |

£ | £ |

| D Bamlet

| Balance outstanding at start of year | 62,755 |  | 63,066 |  |

| Amounts advanced | 36,452 |  | - |  |

| Amounts repaid | - |  | (311 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 99,207 |  | 62,755 |  |

| Mr D Bamlet is no longer a director as he sadly died on 10 December 2024.