REGISTERED NUMBER: 13653585 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

BETA BEST PRODUCE LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

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

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

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.

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 ) .

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

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.