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REGISTERED NUMBER: 05355834 (England and Wales)

| Golden Produce Ltd |

| Unaudited Financial Statements |

| for the Year Ended 28 February 2026 |

Golden Produce Ltd (Registered number: 05355834)

Contents of the Financial Statements

for the Year Ended 28 February 2026

| Page |

Company information | 1 |

Chartered accountants' report | 2 |

Statement of financial position | 3 |

Notes to the financial statements | 4 |  | to |  | 6

Golden Produce Ltd

Company Information

for the Year Ended 28 February 2026

| Directors: | K B Pearson

| Mrs N J Pearson

| Registered office: | Bank House

| Broad Street

| Spalding

| Lincolnshire

| PE11 1TB

| Business address: | Riverview Lodge

| Reservoir Road

| Surfleet Seas End

| Spalding

| Lincolnshire

| PE11 4DH

| Registered number: | 05355834 (England and Wales)

| Accountants: | Moore Thompson

| Bank House

| Broad Street

| Spalding

| Lincolnshire

| PE11 1TB

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

Golden Produce Ltd

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of financial position. Readers are cautioned that the Income statement and certain other primary statements and the Directors' report are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Golden Produce Ltd for the year ended 28 February 2026 which comprise the Statement of income and retained earnings, Statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Golden Produce Ltd, as a body, in accordance with the terms of our engagement letter dated 15 May 2019. Our work has been undertaken solely to prepare for your approval the financial statements of Golden Produce Ltd and state those matters that we have agreed to state to the Board of Directors of Golden Produce Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Golden Produce Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Golden Produce Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Golden Produce Ltd. You consider that Golden Produce Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Golden Produce Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Moore Thompson

Bank House

Broad Street

Spalding

Lincolnshire

PE11 1TB

27 May 2026

Golden Produce Ltd (Registered number: 05355834)

Statement of Financial Position

28 February 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

Fixed assets

Tangible assets | 5 | 41,388 |  | 12,009 |  |

Current assets

Debtors | 6 | 51,188 |  | 68,866 |  |

Cash at bank and in hand | 156,239 |  | 185,853 |  |

207,427 |  | 254,719 |  |

Creditors

Amounts falling due within one year | 7 | 44,557 |  | 79,044 |  |

Net current assets | 162,870 |  | 175,675 |  |

Total assets less current liabilities | 204,258 |  | 187,684 |  |

Capital and reserves

Called up share capital | 8 | 100 |  | 100 |  |

Retained earnings | 204,158 |  | 187,584 |  |

Shareholders' funds | 204,258 |  | 187,684 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of income and retained earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 May 2026 and were signed on its behalf by:

K B Pearson - Director

Mrs N J Pearson - Director

Golden Produce Ltd (Registered number: 05355834)

Notes to the Financial Statements

for the Year Ended 28 February 2026

1. | Statutory information

| Golden 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 on the historical cost basis.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

| Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

| Tangible fixed assets

| Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Golden Produce Ltd (Registered number: 05355834)

Notes to the Financial Statements - continued

for the Year Ended 28 February 2026

3. | Accounting policies - continued

| Depreciation

| Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Office equipment - 15% reducing balance

| Motor Vehicles - 25% reducing balance

| Computer equipment - 3 year straight line

| Impairment of fixed assets

| A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

| For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs.

4. | Employees and directors

| The average number of employees during the year was 1 (2025 - 2 ) .

5. | Tangible fixed assets

| Office |  | Motor |  | Computer |

| equipment |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| Cost

| At 1 March 2025 | 4,845 |  | 37,321 |  | 5,465 |  | 47,631 |  |

| Additions | - |  | 51,794 |  | 299 |  | 52,093 |  |

| Disposals | - |  | (37,321 | ) | - |  | (37,321 | ) |

| At 28 February 2026 | 4,845 |  | 51,794 |  | 5,764 |  | 62,403 |  |

| Depreciation

| At 1 March 2025 | 2,894 |  | 28,464 |  | 4,264 |  | 35,622 |  |

| Charge for year | 292 |  | 12,948 |  | 617 |  | 13,857 |  |

| Eliminated on disposal | - |  | (28,464 | ) | - |  | (28,464 | ) |

| At 28 February 2026 | 3,186 |  | 12,948 |  | 4,881 |  | 21,015 |  |

| Net book value

| At 28 February 2026 | 1,659 |  | 38,846 |  | 883 |  | 41,388 |  |

| At 28 February 2025 | 1,951 |  | 8,857 |  | 1,201 |  | 12,009 |  |

6. | Debtors: amounts falling due within one year |

2026 | 2025 |

£ | £ |

| Trade debtors | 42,476 |  | 56,377 |  |

| Other debtors | 6,264 |  | 11,256 |  |

| VAT | 2,359 |  | 309 |  |

| Prepayments and accrued income | 89 |  | 924 |  |

51,188 |  | 68,866 |  |

Golden Produce Ltd (Registered number: 05355834)

Notes to the Financial Statements - continued

for the Year Ended 28 February 2026

7. | Creditors: amounts falling due within one year |

2026 | 2025 |

£ | £ |

| Trade creditors | 40,533 |  | 72,093 |  |

| Corporation Tax | 1,191 |  | 4,237 |  |

| Social security and other taxes | 88 |  | - |  |

| Directors' loan accounts | 695 |  | 739 |  |

| Accruals and deferred income | 2,050 |  | 1,975 |  |

44,557 |  | 79,044 |  |

8. | Called up share capital

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2026 | 2025 |

| value: | £ | £ |

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