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Registered number: 10339154 DOMUM AGRUM LIMITED ANNUAL REPORT AND FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 SEPTEMBER 2025
DOMUM AGRUM LIMITED CONTENTS
| Page
Balance Sheet | 1 - 2
Notes to the Financial Statements | 3 - 10
DOMUM AGRUM LIMITED REGISTERED NUMBER: 10339154 BALANCE SHEET AS AT 30 SEPTEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 1,176,007 |  | 995,139
|  |  | 1,176,007 |  | 995,139
Current assets |  |  |  |  |
Stocks | 5 | 5,820 |  | 5,967 |
Debtors: amounts falling due within one year | 6 | 24,559 |  | 23,380 |
Cash at bank and in hand |  | 68,774 |  | 48,850 |
|  | 99,153 |  | 78,197 |
Creditors: amounts falling due within one year | 7 | (1,387,906) |  | (1,300,641) |
Net current liabilities |  |  | (1,288,753) |  | (1,222,444)
Total assets less current liabilities |  |  | (112,746) |  | (227,305)
Provisions for liabilities |  |  |  |  |
Deferred tax | 8 | (100,000) |  | (100,000) |
|  |  | (100,000) |  | (100,000)
Net liabilities |  |  | (212,746) |  | (327,305)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 200,100 |  | 200,100
Profit and loss account |  |  | (412,846) |  | (527,405)
|  |  | (212,746) |  | (327,305)
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 22 May 2026.
D Farshchi-Heidari
Director
The notes on pages 3 to 10 form part of these financial statements. Page 1
DOMUM AGRUM LIMITED REGISTERED NUMBER: 10339154 BALANCE SHEET (CONTINUED) AS AT 30 SEPTEMBER 2025 Page 2
DOMUM AGRUM LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. | General information
The company is a private company limited by shares, and is incorporated in England & Wales. The address of its registered office is 14th Floor, 33 Cavendish Square, London, W1G 0PW. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | Going concern
The directors have prepared the accounts on a going concern basis. The directors note the net liability position of the company and have reviewed likely future developments. At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for at least 12 months from the date of the approval of these accounts. This basis is considered appropriate as the ultimate parent company has confirmed that it will provide the support to enable the company to meet their forecast liabilities as they fall due.
| 2.3 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover is recognised when goods have been dispatched.
| 2.4 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds. Page 3
DOMUM AGRUM LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.5 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.6 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Growing stock is made up of costs in establishing the farms in non cropping years. Once the assets start producing yields, these costs are taken to the profit and loss as maintenance costs. Page 4
DOMUM AGRUM LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.6 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Long-term leasehold property | - | 15 years
|  |  |  | Plant and machinery | - | 2-15 years
|  |  |  | Motor vehicles | - | 5 years
|  |  |  | Fixtures and fittings | - | 3 years
|  |  |  | Growing stock | - | 15 years
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.7 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis.
| 2.8 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.9 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 90 days.
| 2.10 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.11 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Company's Balance Sheet when the Company becomes party to the contractual provisions of the instrument. Page 5
DOMUM AGRUM LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.11 | Financial instruments (continued)
Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, 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. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments. Impairment of financial assets At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss. Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial assets have been adversely impacted. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the assets original effective interest rate. If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit or loss. Financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities. Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. Page 6
DOMUM AGRUM LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
3. | Employees
| The average monthly number of employees, including directors, during the year was 4 (2024 - 5).
Page 7

|  | DOMUM AGRUM LIMITED |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
| 4. | Tangible fixed assets
|  | Long-term leasehold property | Plant and machinery | Motor vehicles | Fixtures and fittings | Growing stock | Total
|  | £ | £ | £ | £ | £ | £
| Cost |  |  |  |  |  |
| At 1 October 2024 | 130,272 | 1,312,664 | 18,310 | 41,375 | 461,606 | 1,964,227
| Additions | - | 355,556 | - | 11,891 | 114,144 | 481,591
| Disposals | - | - | - | - | (52,467) | (52,467)
| At 30 September 2025 | 130,272 | 1,668,220 | 18,310 | 53,266 | 523,283 | 2,393,351
| Depreciation |  |  |  |  |  |
| At 1 October 2024 | 33,215 | 792,800 | 6,103 | 38,272 | 98,698 | 969,088
| Charge for the year on owned assets | 13,281 | 202,627 | 3,662 | 3,433 | 29,883 | 252,886
| Disposals | - | (1,982) | - | - | (2,648) | (4,630)
| At 30 September 2025 | 46,496 | 993,445 | 9,765 | 41,705 | 125,933 | 1,217,344
| Net book value |  |  |  |  |  |
| At 30 September 2025 | 83,776 | 674,775 | 8,545 | 11,561 | 397,350 | 1,176,007
| At 30 September 2024 | 97,057 | 519,864 | 12,207 | 3,103 | 362,908 | 995,139
Page 8

DOMUM AGRUM LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
5. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Consumables | 5,820 | 5,967
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 9,607 | 389
| Prepayments and accrued income | 14,952 | 22,991
|  | 24,559 | 23,380
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 1,493 | 12,219
| Amounts owed to group undertakings | 1,353,084 | 1,240,081
| Other taxation and social security | 1,478 | 1,699
| Other creditors | - | 21,163
| Accruals and deferred income | 31,851 | 25,479
|  | 1,387,906 | 1,300,641
8. | Deferred taxation
|  | 2025 | 2024
|  | £ | £
| At beginning of year | 100,000 | 100,000
| At end of year | 100,000 | 100,000
Page 9
DOMUM AGRUM LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 8.Deferred taxation (continued)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | 100,000 | 100,000
9. | Related party transactions
| At the balance sheet date, included within trade debtors is an amount owed by group undertakings of £9,142 (2024 - £NIL).
10. | Controlling party
The smallest group for which consolidated financial statements are prepared which include the results of this company is that governed by Terradace Holdings Limited, and its registered office is 14th Floor, 33 Cavendish Square, London, W1G 0PW.
11. | Auditors' information
The auditors' report on the financial statements for the year ended 30 September 2025 was unqualified. The audit report was signed on 22 May 2026 by Matthew Jeffery BSc ACA (Senior Statutory Auditor) on behalf of Old Mill Audit Limited.
Page 10