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REGISTERED NUMBER: 00732323 (England and Wales)

| WHOLESALE FRUIT CENTRE (CARDIFF) LIMITED |

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30TH SEPTEMBER 2025 |

WHOLESALE FRUIT CENTRE (CARDIFF) LIMITED (REGISTERED NUMBER: 00732323) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 3 |

| WHOLESALE FRUIT CENTRE (CARDIFF) LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

| DIRECTORS: | Mr M J Bird

| Mr H A Bird

| Mr G Bradnum

| Mr M W Capel

| Mr A J Fisher

| Mr C D Burridge

| Mr I P Oakley

| REGISTERED OFFICE: | Bessemer Road,

| Cardiff

| Cardiff

| CF11 8BE

| REGISTERED NUMBER: | 00732323 (England and Wales)

| ACCOUNTANTS: | Carston ETL

| Tudor House

| 16 Cathedral Road

| Cardiff

| CF11 9LJ

WHOLESALE FRUIT CENTRE (CARDIFF) LIMITED (REGISTERED NUMBER: 00732323) |

STATEMENT OF FINANCIAL POSITION

30TH SEPTEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 1,097,347 |  | 1,097,347 |  |

Investments | 5 | 2 |  | 2 |  |

1,097,349 |  | 1,097,349 |  |

CURRENT ASSETS

Debtors | 6 | 517,108 |  | 541,650 |  |

Cash at bank | 72,812 |  | 125,652 |  |

589,920 |  | 667,302 |  |

CREDITORS

Amounts falling due within one year | 7 | 48,049 |  | 52,668 |  |

NET CURRENT ASSETS | 541,871 |  | 614,634 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,639,220 |  | 1,711,983 |  |

CREDITORS

Amounts falling due after more than one year | 8 | 721,944 |  | 721,944 |  |

NET ASSETS | 917,276 |  | 990,039 |  |

CAPITAL AND RESERVES

Called up share capital | 167 |  | 167 |  |

Retained earnings | 917,109 |  | 989,872 |  |

917,276 |  | 990,039 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 2025 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 30th March 2026 and were signed on its behalf by:

Mr M W Capel - Director

WHOLESALE FRUIT CENTRE (CARDIFF) LIMITED (REGISTERED NUMBER: 00732323) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

1. | STATUTORY INFORMATION

| Wholesale Fruit Centre (Cardiff) 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.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| 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. The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover comprises income from the principal activity of the company.

| Tangible fixed assets

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

| Plant and machinery | - | 15% straight line on cost

| Fixtures and fittings | - | 25% straight line on cost

| No depreciation is provided on the company's freehold property which is a departure from the requirements of the Companies Act 2006. In the opinion of the directors, although the property is primarily held for use by the company's shareholders for their own business, the property has the characteristics of an investment property. Accordingly it's current value is of more significance than any measure of consumption and to depreciate it would not give a true and fair view. If this departure from the Act had not been made, the profit for the year would have been reduced by depreciation.

| However the amount of depreciation cannot reasonably be quantified and the amount which might otherwise have been shown cannot be separately identified or quantified.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Income and expenditure

| It is the company's policy to net off income received against certain expenditure incurred on behalf of the tenants of the Wholesale Fruit Centre units. In this context, it is the company's policy to provide accruals for expenditure incurred which is rechargeable to the tenants and related prepayments of this expenditure are also provided.

3. | EMPLOYEES AND DIRECTORS

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

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Freehold |  | Plant and |  | and |

| property |  | machinery |  | fittings |  | Totals

£ | £ | £ | £ |

| COST

| At 1st October 2024

| and 30th September 2025 | 1,097,342 |  | 35,546 |  | 8,803 |  | 1,141,691 |  |

| DEPRECIATION

| At 1st October 2024

| and 30th September 2025 | - |  | 35,545 |  | 8,799 |  | 44,344 |  |

| NET BOOK VALUE

| At 30th September 2025 | 1,097,342 |  | 1 |  | 4 |  | 1,097,347 |  |

| At 30th September 2024 | 1,097,342 |  | 1 |  | 4 |  | 1,097,347 |  |

| Included in cost of land and buildings is freehold land of £ 1,097,342 (2024 - £ 1,097,342 ) which is not depreciated.

WHOLESALE FRUIT CENTRE (CARDIFF) LIMITED (REGISTERED NUMBER: 00732323) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30TH SEPTEMBER 2025

5. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1st October 2024

| and 30th September 2025 | 2 |  |

| NET BOOK VALUE

| At 30th September 2025 | 2 |  |

| At 30th September 2024 | 2 |  |

| The company's investments at the Statement of Financial Position date in the share capital of companies include the following:

| WFC (Market Promotions) Limited

| Registered office: Registered in England and Wales

| Nature of business: Dormant company

| %

| Class of shares: | holding |

| Ordinary | 100.00 |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 444,024 |  | 509,197 |  |

| Other debtors | 73,084 |  | 32,453 |  |

517,108 |  | 541,650 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 1,464 |  | 1,752 |  |

| Taxation and social security | 685 |  | 6,254 |  |

| Other creditors | 45,900 |  | 44,662 |  |

48,049 |  | 52,668 |  |

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

| Other creditors comprise loans from traders. The loans are unsecured, interest free and repayable at the option of the company.