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REGISTERED NUMBER: 13653585 (England and Wales)

| FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 |

| FOR |

| BETA BEST PRODUCE LTD |

BETA BEST PRODUCE LTD (REGISTERED NUMBER: 13653585)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

BETA BEST PRODUCE LTD

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | Mr M A Soulsby

| Mr L F Arce Orbegozo

| REGISTERED OFFICE: | Fleming Court

| Leigh Road

| Eastleigh

| Southampton

| Hampshire

| SO50 9PD

| BUSINESS ADDRESS: | Grosvenor House

| Arena Offices

| Basing View

| Basingstoke

| Hampshire

| RG21 4HG

| REGISTERED NUMBER: | 13653585 (England and Wales)

| SENIOR STATUTORY AUDITOR: | Neil Raynsford

| AUDITORS: | Shaw Gibbs (Audit) Limited

| Statutory Auditor

| Fleming Court

| Leigh Road

| Eastleigh

| Southampton

| Hampshire

| SO50 9PD

BETA BEST PRODUCE LTD (REGISTERED NUMBER: 13653585)

BALANCE SHEET

31 DECEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 2,238 |  | 1,882 |  |

Investments | 6 | 84 |  | 84 |  |

2,322 |  | 1,966 |  |

CURRENT ASSETS

Stocks | 206,500 |  | 261,741 |  |

Debtors | 7 | 1,435,214 |  | 1,618,186 |  |

Cash at bank | 300,167 |  | 952,894 |  |

1,941,881 |  | 2,832,821 |  |

CREDITORS

Amounts falling due within one year | 8 | 1,576,335 |  | 2,569,355 |  |

NET CURRENT ASSETS | 365,546 |  | 263,466 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 367,868 |  | 265,432 |  |

PROVISIONS FOR LIABILITIES | 465 |  | 397 |  |

NET ASSETS | 367,403 |  | 265,035 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 100 |  | 100 |  |

Retained earnings | 367,303 |  | 264,935 |  |

SHAREHOLDERS' FUNDS | 367,403 |  | 265,035 |  |

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 April 2026 and were signed on its behalf by:

Mr M A Soulsby - Director

BETA BEST PRODUCE LTD (REGISTERED NUMBER: 13653585)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Beta Best Produce Ltd 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.

| Going concern

| The company relies upon the support of their parent company, Complejo Agroindustrial Beta S.A. (a company based in Peru), through the use of inter-group loans and other credit facilities. The amounts owing are repayable by demand. The parent company has advised that it will not demand repayment if it would be financially detrimental to the company.

| Due to this ongoing support there is considered to be no material uncertainty in relation to the going concern position of the company and the directors believe that it is appropriate to prepare the financial statements on the going concern basis. This basis assumes that the company will continue in operational existence for the foreseeable future. The financial statements do not incorporate any adjustments that might be required should the going concern basis prove to be inappropriate.

| Preparation of consolidated financial statements

| The financial statements contain information about Beta Best Produce Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts.

| Turnover from the sale of goods is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually upon delivery to the customer.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Fixtures and fittings | - | 25% straight line

| Computer equipment | - | 25% straight line

| All fixed assets are initially recorded at cost.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Stocks

| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

BETA BEST PRODUCE LTD (REGISTERED NUMBER: 13653585)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

3. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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.

| Financial instruments

| Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

| Operating lease agreements

| Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profits on a straight line basis over the period of the lease.

| Debtors and creditors receivable / payable within one year

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 8 (2024 - 6 ) .

BETA BEST PRODUCE LTD (REGISTERED NUMBER: 13653585)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 January 2025 | 366 |  | 2,561 |  | 2,927 |  |

| Additions | 600 |  | 671 |  | 1,271 |  |

| At 31 December 2025 | 966 |  | 3,232 |  | 4,198 |  |

| DEPRECIATION

| At 1 January 2025 | 122 |  | 923 |  | 1,045 |  |

| Charge for year | 176 |  | 739 |  | 915 |  |

| At 31 December 2025 | 298 |  | 1,662 |  | 1,960 |  |

| NET BOOK VALUE

| At 31 December 2025 | 668 |  | 1,570 |  | 2,238 |  |

| At 31 December 2024 | 244 |  | 1,638 |  | 1,882 |  |

6. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 84 |  |

| NET BOOK VALUE

| At 31 December 2025 | 84 |  |

| At 31 December 2024 | 84 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 1,403,703 |  | 1,605,864 |  |

| Other debtors | 31,511 |  | 12,322 |  |

1,435,214 |  | 1,618,186 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 78,717 |  | 83,606 |  |

| Amounts owed to group undertakings | 1,255,865 |  | 2,353,796 |  |

| Taxation and social security | 35,364 |  | 66,431 |  |

| Other creditors | 206,389 |  | 65,522 |  |

1,576,335 |  | 2,569,355 |  |

BETA BEST PRODUCE LTD (REGISTERED NUMBER: 13653585)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

10. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Neil Raynsford (Senior Statutory Auditor)

| for and on behalf of Shaw Gibbs (Audit) Limited

11. | OTHER FINANCIAL COMMITMENTS

| Total future financial commitments, guarantees and contingencies which are not included in the balance sheet amount to £6,000 (2024: £1,500). This amount is in relation to operating lease commitments which are payable over the next year.

12. | RELATED PARTY DISCLOSURES

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 Section 1A 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with group companies where any subsidiary that is a party to the transaction is wholly owned within the group or where transactions have been undertaken under normal market conditions.

| Torres Del Rio SAC (incorporated in Peru) is regarded by the directors as being the company's ultimate parent company.

| Complejo Agroindustrial Beta S.A. (incorporated in Peru) is the parent company of Beta Best Produce Ltd with its registered office located at Calle Leopoldo Carrillo No. 160, Chincha Alta, Ica, Peru.