The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Intralan Investments Limited is a private company limited by shares incorporated in England and Wales. The registered office is 20 Market Place, Kingston Upon Thames, Surrey, England, KT1 1JP.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The directors have paid particular attention to the likely effects on the business of the trueUkraine and Middle East conflicts, the current economic uncertainty and inflationary pressures and they remain confident that sufficient funding is in place to enable the company to continue as a going concern for the foreseeable future. A letter of support has also been provided by a related company which confirms that the related company is in a position and intends to provide support to the company for at least twelve months from the date of signing of these financial statements.

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

Cash at bank and in hand 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.

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

Amortisation of capitalised loan fees

Capitalised loan fees are amortised on a straight line basis over the term of the loan.

The average monthly number of persons (including directors) employed by the company during the year was:

The amount included in other creditors due after more than one year consists of a loan which is denominated in US $. Interest on the loan is charged at 5% per annum and the loan matures on 31 December 2029. The loan is secured over all the derivative rights in respect of, and the entire issued share capital of, the subsidiary, GMK Pepper Holdings Limited.

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006:

The auditor's report was unqualified.

Intralan Investments Limited is a defendant in a lawsuit pending in the United States District Court for the Eastern District of North Carolina, Western Division, styled Colorado Bankers Life Insurance Company v. Intralan Investments Limited, Civil Action No. 5:20-CV-00401-D, which alleges a breach of the Loan and Security Agreement dated January 2, 2018, as amended, restated, supplemented, or otherwise modified.

Intralan Investments Limited has answered this lawsuit, through counsel, and is vigorously defending the claims. No trial is currently scheduled.

It is the opinion of management that the outcome of the lawsuit will not have a material adverse effect on the financial position or results of operations of the Company.

The capital contribution consists of a £2,500,000 loan which was novated to Intralan Investments Limited in 2018, as part of which the company was discharged from the obligation to repay the loan and the loan has been capitalised.

UK Intralan Investments LLC, a company registered in the USA, owns 100% of the company's share capital and is the immediate and ultimate parent company.