BOOST JUICE BARS (UK) LIMITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 24 SEPTEMBER 2025
Company Registration No. 05872832 (England and Wales)
BOOST JUICE BARS (UK) LIMITED
COMPANY INFORMATION
Directors
D M O'Sullivan
H A O'Sullivan
(Appointed 30 January 2025)
Secretary
A Donalddon
Company number
05872832
Registered office
Abbots Moss Hall
Oakmere
Cheshire
CW8 2ES
Auditor
DSG Audit
Castle Chambers
43 Castle Street
Liverpool
L2 9TL
BOOST JUICE BARS (UK) LIMITED
CONTENTS
Page
Strategic report
1 - 2
Directors' report
3 - 4
Directors' responsibilities statement
5
Independent auditor's report
6 - 8
Statement of comprehensive income
9
Statement of financial position
10
Statement of changes in equity
11
Notes to the financial statements
12 - 25
BOOST JUICE BARS (UK) LIMITED
STRATEGIC REPORT
FOR THE PERIOD ENDED 24 SEPTEMBER 2025
- 1 -

The directors present the strategic report for the period ended 24 September 2025.

Business review

The company's principal activity continued to be that of the operation of juice and smoothie bars.

The company continued with its plan to focus sites in the elite shopping centres in the UK and is constantly reviewing its existing estate, along with looking for opportunities to expand in the right locations. Profitability of the core estate remains a key focus, whilst looking to expand the estate.

Results have been strong across the estate, focus remains on growth in the existing stores and profitability of the estate, whilst looking for new sites for expansion of the brand in the right location.

Recognising the importance of our store team’s contribution to our long-term success, we will continue to invest significantly into training and development and reward and recognition programmes for everyone within our business.

We are grateful for the continued support of our principal partners (Boost Australia) our various long standing contractors, suppliers and landlords and for the all the hard work of our colleagues creating our in-store VIBE and to the support teams that keep the business developing successfully each year.

Principal risks and uncertainties

The company operates in the consumer leisure market where sales are derived from the consumers' disposable incomes and the company's products were sold at 27 (2024: 26) different locations during the financial year in large privately owned spaces generally accessible to the public. There are general economic and political risks from trading in such a manner and the company is not able to mitigate such risks in any meaningful way. In addition to these generic risks the company faces other specific risks as follows:

Product integrity - raw materials are sourced from reputable suppliers, and are subject to annual lab analysis. Cleanliness standards are rigorously applied and regularly audited and recipes are designed and tested by the global brand owner.

Product supply chain - Boost Juice Bars have supply chains in several countries worldwide and a local supply interruption could be covered by air-freight import.

Availability of finance - the company monitors its financial situation carefully matching its store programme with its available resources.

Financial key performance indicators

The company considers the key financial indicators to be the level of sales, gross profit and EBITDA. Sales increased from the previous period (6.2% on 2024), this was due to a combination of price increases year on year, and increased volumes due to increased store count. Sales increased 6% from 2024 on a like for like basis. Gross profit margin was 79.6% compared to 79% in 2024, despite pressures of supply chain price increases, which have been negotiated and managed tightly, sales prices changed to counter some of these pressures. Operating profit before exceptional items was £1,166,517 (2024: £1,266,485).

Future developments

The company's development remains aligned with the broader group, which is focused on three core areas:

1) development of quality brands that are fun, engaging, unique and accessible, 2) to be the first choice for consumers who want to refuel 'on the hoof' and 3) to maximise store contribution whilst minimising central costs, thereby providing the group with a sustainable operating model and sufficient organic capital to invest in new stores and brand development.

Just as important as new store openings is the profitability of our existing estate. We have continued discussions with landlords to obtain better deals at our marginal sites and are continuing to focus on sales growth at existing locations.

BOOST JUICE BARS (UK) LIMITED
STRATEGIC REPORT (CONTINUED)
FOR THE PERIOD ENDED 24 SEPTEMBER 2025
- 2 -
Going concern

The company has net current assets of £3,489,471 (202 4: £3,194,794) and net assets of £3,449,083 (2024: £2,756,042).

An assessment is made of the cash flows of the wider group, which the company is a member of, as cash is managed by a centralised treasury function who ensure all parts of the group have sufficient cash to meet their immediate needs.

The group is trading well and based on this, the group has performed an assessment of the most likely future cashflows based on the latest available information and concluded that in the scenario, the group would have sufficient available cashflows to meet its liabilities as they fall due for a period of at least twelve months from the signing date of the financial statements. Therefore the directors consider it appropriate to prepare the financial statements on a going concern basis.

On behalf of the board

D M O'Sullivan
Director
24 June 2026
BOOST JUICE BARS (UK) LIMITED
DIRECTORS' REPORT
FOR THE PERIOD ENDED 24 SEPTEMBER 2025
- 3 -

The directors present their annual report and financial statements for the period ended 24 September 2025.

Principal activities

The principal activity of the company continued to be that of the operation of beverage and food bars.

Results and dividends

The results for the period are set out on page 9.

Ordinary dividends were paid amounting to £233,400. The directors do not recommend payment of a final dividend.

Directors

The directors who held office during the period and up to the date of signature of the financial statements were as follows:

D M O'Sullivan
R E O'Sullivan
(Resigned 30 January 2025)
H A O'Sullivan
(Appointed 30 January 2025)

Financial risk management objectives and policies

The company's operations expose it to a variety of financial risks that principally include the effects of changes in price risk, credit risk, liquidity risk and interest rate risk. The company has a risk management programme in place that seeks to limit the adverse effects on the financial performance of the company of all identified risks.

Price risk

The company is exposed to commodity price risk as a result of its operations. However given the size of the company's operations, the cost of managing exposure through the use of hedging instruments to commodity price risk exceed any potential benefits.

Credit risk

As the company trades direct with consumers and doesn't provide credit, the company isn't exposed to credit risk. The directors actively reconcile intercompany loans to mitigate any potential default risk.

Liquidity risk

The company currently has no requirement for further debt finance. When the company has a requirement for funds for operations and planned expansions then this is supported by available group resources.

Interest rate cash flow risk

The company has interest bearing liabilities, however these are at fixed rates and requires no further mitigation. The directors review policies as and when the need arises.

Disabled persons

The company is committed to a policy of recruitment and promotion on the basis of aptitude and ability without discrimination of any kind. The company's HR policy make clear that full and fair consideration must be given to applications made by and the promotion of disabled persons. Where an employee becomes disabled whilst employed by the company, the HR policy also requires that reasonable effort is made to ensure that they have the opportunity for continued employment within the company. Retraining of employees who become disabled whilst employed by the company is offered where appropriate.

Employee involvement

The company gives prime importance to encouragement of employee commitment and personal service to customers' requirements. Opportunities and facilities are provided for employees to increase their skills and career potential in the interests of themselves, customers, shareholders and the community. The company maintains an HR intranet site that provides employees with information on matters of concern to them as employees. The company also holds regular forums with its employees to canvas views on significant matters.

BOOST JUICE BARS (UK) LIMITED
DIRECTORS' REPORT (CONTINUED)
FOR THE PERIOD ENDED 24 SEPTEMBER 2025
- 4 -
Auditor

The auditor, DSG Audit, is deemed to be reappointed under section 487(2) of the Companies Act 2006.

Strategic report

The company has chosen in accordance with Companies Act 2006, s. 414C(11) to set out in the company's strategic report information required by Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008, Sch. 7 to be contained in the directors' report. It has done so in respect of the business review, principal risks and uncertainties, and future developments.

Statement of disclosure to auditor

So far as each person who was a director at the date of approving this report is aware, there is no relevant audit information of which the company’s auditor is unaware. Additionally, the directors individually have taken all the necessary steps that they ought to have taken as directors in order to make themselves aware of all relevant audit information and to establish that the company’s auditor is aware of that information.

Medium-sized companies exemption

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

On behalf of the board
D M O'Sullivan
Director
24 June 2026
BOOST JUICE BARS (UK) LIMITED
DIRECTORS' RESPONSIBILITIES STATEMENT
FOR THE PERIOD ENDED 24 SEPTEMBER 2025
- 5 -

The directors are responsible for preparing the annual report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law, the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to:

- select suitable accounting policies and then apply them consistently;

- make judgements and accounting estimates that are reasonable and prudent; and

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

BOOST JUICE BARS (UK) LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF BOOST JUICE BARS (UK) LIMITED
- 6 -
Opinion

We have audited the financial statements of Boost Juice Bars (UK) Limited (the 'company') for the period ended 24 September 2025 which comprise the statement of comprehensive income, the statement of financial position, the statement of changes in equity, and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 24 September 2025 and of its profit for the period then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

- the information given in the strategic report and the directors' r eport for the financial period for which the financial statements are prepared is consistent with the financial statements; and

- the strategic report and the directors' report have been prepared in accordance with applicable legal requirements.

BOOST JUICE BARS (UK) LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF BOOST JUICE BARS (UK) LIMITED (CONTINUED)
- 7 -
Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identifie d material misstatements in the strategic report or the directors' r eport.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

- adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

- the financial statements are not in agreement with the accounting records and returns; or

- certain disclosures of directors' remuneration specified by law are not made; or

- we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the directors' r esponsibilities s tatement, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

Discussions were held with, and enquiries made of, management and those charged with governance with a view to identifying those laws and regulations that could be expected to have a material impact on the financial statements. During the engagement team briefing, the outcomes of these discussions and enquiries were shared with the team, as well as consideration as to where and how fraud may occur in the company.

The following laws and regulations were identified as being of significance to the company:

- Those laws and regulations considered to have a direct effect on the financial statements which include UK financial reporting standards, Company Law, Tax and Pensions legislation, and distributable profits legislation.

- Those laws and regulations for which non-compliance may be fundamental to the operating aspects of the company and therefore may have a material effect on the financial statements which include general food safety and food hygiene standards established by The Food Standards Agency (FSA).

Audit procedures undertaken in response to the potential risks relating to irregularities (which include fraud and non-compliance with laws and regulations) comprised of: enquiries of management and those charged with governance as to whether the company complies with such laws and regulations; enquiries with the same concerning any actual or potential litigation or claims; inspection of relevant legal correspondence; testing the appropriateness of entries in the nominal ledger, including journal entries; reviewing transactions around the end of the reporting period; and the performance of analytical procedures to identify unexpected movements in account balances which may be indicative of fraud.

BOOST JUICE BARS (UK) LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF BOOST JUICE BARS (UK) LIMITED (CONTINUED)
- 8 -

No instances of material non-compliance were identified. However, the likelihood of detecting irregularities, including fraud, is limited by the inherent difficulty in detecting irregularities, the effectiveness of the company’s controls, and the nature, timing and extent of the audit procedures performed. Irregularities that result from fraud might be inherently more difficult to detect than irregularities that result from error. As explained above, there is an unavoidable risk that material misstatements may not be detected, even though the audit has been planned and performed in accordance with ISAs (UK).

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Jean Ellis BA FCA CTA (Senior Statutory Auditor)
For and on behalf of DSG Audit, Statutory Auditor
Chartered Accountants
Castle Chambers
43 Castle Street
Liverpool
L2 9TL
24 June 2026
BOOST JUICE BARS (UK) LIMITED
STATEMENT OF COMPREHENSIVE INCOME
FOR THE PERIOD ENDED 24 SEPTEMBER 2025
- 9 -
Period
Period
ended
ended
24 September
25 September
2025
2024
Notes
£
£
Turnover
3
12,994,414
12,233,301
Cost of sales
(2,649,272)
(2,567,403)
Gross profit
10,345,142
9,665,898
Distribution costs
(7,271,047)
(6,761,300)
Administrative expenses
(1,907,578)
(1,644,113)
Exceptional items
4
-
0
(1,025,000)
Operating profit
5
1,166,517
235,485
Interest receivable and similar income
8
397
29
Interest payable and similar expenses
9
(30,418)
(45,591)
Profit before taxation
1,136,496
189,923
Tax on profit
10
(210,055)
88,904
Profit for the financial period
926,441
278,827

There was no other comprehensive income for the period (2024: £Nil).

BOOST JUICE BARS (UK) LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT
24 SEPTEMBER 2025
24 September 2025
- 10 -
24 September 2025
25 September 2024
Notes
£
£
£
£
Fixed assets
Tangible assets
12
1,047,718
946,520
Current assets
Stocks
13
156,615
157,466
Debtors falling due after more than one year
14
95,760
58,650
Debtors falling due within one year
14
4,717,914
4,538,037
Cash at bank and in hand
1,267,800
680,590
6,238,089
5,434,743
Creditors: amounts falling due within one year
15
(2,748,618)
(2,239,949)
Net current assets
3,489,471
3,194,794
Total assets less current liabilities
4,537,189
4,141,314
Creditors: amounts falling due after more than one year
16
(317,106)
(597,793)
Provisions for liabilities
Provisions
18
625,000
625,000
Deferred tax liability
19
146,000
162,479
(771,000)
(787,479)
Net assets
3,449,083
2,756,042
Capital and reserves
Called up share capital
21
1,000,000
1,000,000
Profit and loss reserves
22
2,449,083
1,756,042
Total equity
3,449,083
2,756,042

These financial statements have been prepared in accordance with the provisions relating to medium-sized companies.

The financial statements were approved by the board of directors and authorised for issue on 24 June 2026 and are signed on its behalf by:
D M O'Sullivan
Director
Company registration number 05872832 (England and Wales)
BOOST JUICE BARS (UK) LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE PERIOD ENDED 24 SEPTEMBER 2025
- 11 -
Share capital
Profit and loss reserves
Total
Notes
£
£
£
Balance at 27 September 2023
1,000,000
1,477,215
2,477,215
Period ended 25 September 2024:
Profit and total comprehensive income for the period
-
278,827
278,827
Balance at 25 September 2024
1,000,000
1,756,042
2,756,042
Period ended 24 September 2025:
Profit and total comprehensive income for the period
-
926,441
926,441
Dividends
11
-
(233,400)
(233,400)
Balance at 24 September 2025
1,000,000
2,449,083
3,449,083
BOOST JUICE BARS (UK) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 24 SEPTEMBER 2025
- 12 -
1
Accounting policies
Company information

Boost Juice Bars (UK) Limited is a private company limited by shares incorporated in England and Wales. The registered office is Abbots Moss Hall, Oakmere, Cheshire, CW8 2ES. The nature of the company's organisation and its principal activity is given in the directors' report.

1.1
Reporting period

The annual financial statements are compiled for the period to 24 September 2025, being the closest Wednesday to the 30 September 2025 accounting reference date. The prior period financial statements are compiled for the period to 25 September 2024, being the closest Wednesday to the 30 September 2024 accounting reference date.

1.2
Accounting convention

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.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £1.

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

This company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group. T he company has therefore taken advantage of e xemptions from the following disclosure requirements:

- Section 7 ‘Statement of Cash Flows’: Presentation of a statement of cash flow and related notes and disclosures;

- Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instrument Issues: Interest income/expense and net gains/losses for financial instruments not measured at fair value; basis of determining fair values; details of collateral, loan defaults or breaches, details of hedges, hedging fair value changes recognised in profit or loss and in other comprehensive income;

- Section 33 ‘Related Party Disclosures’: Compensation for key management personnel.

The financial statements of the company are consolidated in the financial statements of TD4 Brands Limited and TD4 Holdings Limited as at 24 September 2025. These consolidated financial statements are available from Companies House, Crown Way, Cardiff, CF14 3UZ.

1.3
Going concern

The company has net current assets of £true 3,489,471 (202 4: £3,194,794) and net assets of £3,449,083 (2024: £2,756,042).

An assessment is made of the cash flows of the wider group, which the company is a member of, as cash is managed by a centralised treasury function who ensure all parts of the group have sufficient cash to meet their immediate needs.

The group is trading well and based on this, the group has performed an assessment of the most likely future cashflows based on the latest available information and concluded that in the scenario, the group would have sufficient available cashflows to meet its liabilities as they fall due for a period of at least twelve months from the signing date of the financial statements. Therefore the directors consider it appropriate to prepare the financial statements on a going concern basis.

BOOST JUICE BARS (UK) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 24 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 13 -
1.4
Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Sale of goods

Turnover from the sale of goods is recognised at the point of sale through the company’s tills, when goods are transferred to the customer and payment is received in cash or authorised by card or other electronic means.

Turnover is recognised when all of the following conditions are satisfied:

- the company has transferred the significant risks and rewards of ownership of the goods to the customer, which occurs at the time of sale;

- the company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

- the amount of revenue can be measured reliably based on till and electronic point‑of‑sale records;

- it is probable that the company will receive the consideration due under the transaction, as payment is made immediately at the point of sale; and

- the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold improvements
Period of lease
Plant and machinery
1-12 years
Computer equipment
3-10 years

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.6
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

BOOST JUICE BARS (UK) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 24 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 14 -

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.7
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.8
Cash and cash equivalents

Cash and cash equivalents 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.

1.9
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

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.

Impairment of financial assets

Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. 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.

If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

BOOST JUICE BARS (UK) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 24 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 15 -
Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Classification of 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 deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, 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 paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

1.10
Equity instruments

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.

1.11
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

BOOST JUICE BARS (UK) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 24 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 16 -
1.12
Provisions

Provisions are recognised when the company has a legal or constructive present obligation as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the reporting end date, taking into account the risks and uncertainties surrounding the obligation. Where the effect of the time value of money is material, the amount expected to be required to settle the obligation is recognised at present value. When a provision i s measured at present value, the unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

1.13
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.14
Retirement benefits

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 the profit or loss when they fall due. Amounts not paid are shown in other creditors as a liability in the statement of financial position. The assets of the plan are held separately from the company in independently administered funds.

1.15
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

1.16
Foreign exchange

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.

1.17

Interest costs

Interest costs are charged to the income statement over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

1.18

Interest income

Interest income is recognised in the income statement using the effective interest method.

1.19

Exceptional items

Exceptional items are disclosed separately in the financial statements where it is necessary to do so to provide further understanding of the financial performance of the company. They are material items of income or expenditure which are of exceptional size or incidence, and are presented within the line items to which they best relate.

BOOST JUICE BARS (UK) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 24 SEPTEMBER 2025
- 17 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Critical judgements

The following judgements (apart from those involving estimates) have had the most significant effect on amounts recognised in the financial statements.

Determining the type of lease

Determining whether leases have been entered into by the company either as a lessor or a lessee are operating or finance leases. These decisions depend on an assessment of whether the risks and rewards of ownership have been transferred from the lessor to the lessee on a lease by lease basis.

Assessing indicators of impairment

Determining whether there are indicators of impairment of the company's tangible assets. Factors taken into consideration in reaching such a decision include the economic viability and expected future financial performance of the asset and where it is a component of a larger cash-generating unit, the viability and expected future performance of that unit.

Estimating value in use

When an indication of impairment exists, the directors will carry out an impairment review to determine the recoverable amount, being the higher of fair value less cost to sell and value in use. The value in use calculation requires the directors to estimate the future cash flows expected to arise from the asset or the cash generating unit and a suitable discount rate in order to calculate present value.

Assessing the requirement of onerous lease provisions

Determining whether any of the company's store leases have become onerous based on the expected future financial performance of the asset.

Key sources of estimation uncertainty

The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities are as follows.

Tangible fixed assets

Tangible fixed assets are depreciated over their useful lives taking into account residual values, where appropriate. The actual lives of the assets and residual values are assessed annually and may vary depending on a number of factors. In re-assessing asset lives, factors such as technological innovation, product life cycles and maintenance programmes are taken into account. Residual value assessments consider issues such as future market conditions, the remaining life of the asset and projected disposal values.

Onerous leases

An assessment is made to determine whether the unavoidable costs associated with a lease exceed the economic benefit expected to be received from it. If this is the case, a provision is made for the present value of the obligations under the lease.

BOOST JUICE BARS (UK) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 24 SEPTEMBER 2025
- 18 -
3
Turnover

Turnover is wholly attributable to the principal activity of the company and arises solely within the United Kingdom.

4
Exceptional item
Period ended 24 September 2025
Period ended 25 September 2024
£
£
Expenditure
Exceptional items
-
1,025,000

There are no exceptional items in the current period. Exceptional items in the prior period related to a dilapidation provision of £625,000, and a write off of amounts owed by group undertakings of £400,000.

5
Operating profit
Period ended 24 September 2025
Period ended 25 September 2024
Operating profit for the period is stated after charging:
£
£
Exchange differences
5,471
4,926
Audit fees
29,500
20,700
Non-audit fees
12,105
9,120
Depreciation of owned tangible fixed assets
387,279
292,217
Loss on disposal of tangible fixed assets
1,908
1,525
Operating lease charges
1,694,881
1,613,190

In the current and prior period, audit remuneration was borne by the company for the ultimate parent company, TD4 Holdings Limited, and for the intermediate parent company, TD4 Brands Limited, and its fellow group undertakings.

6
Employees

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

Period ended 24 September 2025
Period ended 25 September 2024
Number
Number
Administration
14
12
Distribution
282
288
Total
296
300
BOOST JUICE BARS (UK) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 24 SEPTEMBER 2025
6
Employees
(Continued)
- 19 -

Their aggregate remuneration comprised:

Period ended 24 September 2025
Period ended 25 September 2024
£
£
Wages and salaries
4,185,073
3,924,647
Social security costs
291,261
214,060
Pension costs
56,441
40,450
4,532,775
4,179,157
7
Directors' remuneration
Period ended 24 September 2025
Period ended 25 September 2024
£
£
Remuneration for qualifying services
56,984
25,152

As total directors' remuneration was less than £200,000 in the current and prior period, no disclosure is provided.

8
Interest receivable and similar income
Period ended 24 September 2025
Period ended 25 September 2024
£
£
Interest income
Interest on bank deposits
196
29
Other interest income
201
-
0
397
29
9
Interest payable and similar expenses
Period ended 24 September 2025
Period ended 25 September 2024
£
£
Bank interest payable
-
86
Other interest payable
30,418
45,505
30,418
45,591
BOOST JUICE BARS (UK) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 24 SEPTEMBER 2025
- 20 -
10
Taxation
Period ended 24 September 2025
Period ended 25 September 2024
£
£
Current tax
UK corporation tax on profits for the current period
226,534
-
0
Adjustments in respect of prior periods
-
0
(239,315)
Total UK current tax
226,534
(239,315)
Deferred tax
Origination and reversal of timing differences
16,543
150,411
Adjustment in respect of prior periods
(33,022)
-
0
Total deferred tax
(16,479)
150,411
Total tax charge/(credit)
210,055
(88,904)

The tax assessed for the period is higher than (2024: higher than) the standard rate of corporation tax in the UK of 25% (2024: 25%).

The actual charge/(credit) for the period can be reconciled to the expected charge for the period based on the profit or loss and the standard rate of tax as follows:

Period ended 24 September 2025
Period ended 25 September 2024
£
£
Profit before taxation
1,136,496
189,923
Expected tax charge based on the standard rate of corporation tax in the UK of 25.00% (2024: 25.00%)
284,124
47,481
Tax effect of expenses that are not deductible in determining taxable profit
(41,047)
102,930
Under/(over) provided in prior years
-
0
(239,315)
Deferred tax adjustments in respect of prior years
(33,022)
-
0
Taxation charge/(credit) for the period
210,055
(88,904)
11
Dividends
Period ended 24 September 2025
Period ended 25 September 2024
£
£
Interim paid
233,400
-
0
BOOST JUICE BARS (UK) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 24 SEPTEMBER 2025
- 21 -
12
Tangible fixed assets
Leasehold improvements
Plant and machinery
Computer equipment
Total
£
£
£
£
Cost
At 26 September 2024
3,768,984
1,542,186
282,427
5,593,597
Additions
391,277
69,100
28,698
489,075
Disposals
(99,794)
(25,976)
(7,104)
(132,874)
Transfers
-
0
-
0
1,313
1,313
At 24 September 2025
4,060,467
1,585,310
305,334
5,951,111
Depreciation and impairment
At 26 September 2024
3,085,514
1,386,972
174,591
4,647,077
Depreciation charged in the period
241,782
92,588
52,909
387,279
Eliminated in respect of disposals
(98,348)
(25,928)
(6,687)
(130,963)
At 24 September 2025
3,228,948
1,453,632
220,813
4,903,393
Carrying amount
At 24 September 2025
831,519
131,678
84,521
1,047,718
At 25 September 2024
683,470
155,214
107,836
946,520

Assets with a net book value of £1,313 within computer equipment, were transferred from fellow subsidiary undertaking TD4 Milkshakes Limited.

13
Stocks
24 September 2025
25 September 2024
£
£
Raw materials and consumables
156,615
157,466
14
Debtors
24 September 2025
25 September 2024
Amounts falling due within one year:
£
£
Trade debtors
109,222
30,699
Amounts owed by group undertakings
3,953,377
3,596,601
Other debtors
7,756
265,235
Prepayments and accrued income
647,559
580,643
VAT recoverable
-
64,859
4,717,914
4,538,037
Amounts owed by group undertakings are interest free and payable on demand.
BOOST JUICE BARS (UK) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 24 SEPTEMBER 2025
14
Debtors
(Continued)
- 22 -
24 September 2025
25 September 2024
Amounts falling due after more than one year:
£
£
Other debtors
95,760
58,650
15
Creditors: amounts falling due within one year
24 September 2025
25 September 2024
Notes
£
£
Other borrowings
17
270,121
288,085
Trade creditors
1,012,129
919,106
Corporation tax
226,534
2,575
Other taxation and social security
132,897
59,085
Other creditors
327,891
290,152
Accruals and deferred income
779,046
680,946
2,748,618
2,239,949
16
Creditors: amounts falling due after more than one year
24 September
25 September
2025
2024
Notes
£
£
Other borrowings
17
317,106
597,793
17
Loans and overdrafts
24 September
25 September
2025
2024
£
£
Other loans
587,227
885,878
Payable within one year
270,121
288,085
Payable after one year
317,106
597,793

The company has entered into loan agreements with facilities expiring in March 2026 and May 2028. The loans bear interest at 7% and 3.04% per annum with capital and interest paid on a monthly basis. The total interest cost in the period was £30,418 (2024: £45,591). The loans are guaranteed by the parent company, TD4 Brands Limited, and fellow subsidiary undertaking, TD4 Milkshakes Limited.

BOOST JUICE BARS (UK) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 24 SEPTEMBER 2025
- 23 -
18
Provisions for liabilities
24 September 2025
25 September 2024
£
£
Dilapidation provision
625,000
625,000
Movements on provisions:
Dilapidation provision
£
At 26 September 2024 and 24 September 2025
625,000

The dilapidation provision covers expected dilapidation costs to restore the leased stores to the condition and design existing prior to the company's tenancy of each store. The unwind of the provision will be dependent on the directors' decision about when a store may be vacated.

19
Deferred taxation

The following are the major deferred tax liabilities recognised by the company and movements thereon:

Liabilities
Liabilities
24 September 2025
25 September 2024
Balances:
£
£
Accelerated capital allowances
147,228
162,479
Retirement benefit obligations
(1,228)
-
146,000
162,479
Period ended 24 September 2025
Movements in the period:
£
Liability at 26 September 2024
162,479
Credit to profit or loss
(16,479)
Liability at 24 September 2025
146,000

The deferred tax liability set out above is expected to reverse within 12 months and relates to accelerated capital allowances that are expected to mature within the same period.

BOOST JUICE BARS (UK) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 24 SEPTEMBER 2025
- 24 -
20
Retirement benefit schemes
Period ended 24 September 2025
Period ended 25 September 2024
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
56,441
40,450

The company operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the company in an independently administered fund. Contributions amounting to £7,585 (2024: £9,400) were payable by the company to the fund at the reporting date and are included in creditors.

21
Share capital
24 September 2025
25 September 2024
24 September 2025
25 September 2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
1,000,000
1,000,000
1,000,000
1,000,000
22
Reserves

The company's capital and reserves are as follows:

Called up share capital

Called up share capital represents the nominal value of the shares issued.

Profit and loss account

The profit and loss account represents cumulative profits or losses, net of dividends paid and other adjustments.

23
Financial commitments, guarantees and contingent liabilities

The company has granted a charge to BGF Nominees Limited to secure a guarantee in respect of borrowings owed to BGF Nominees Limited due from the company, and other group undertakings Boost Juice Bars Limited, TD4 Milkshakes Limited and TD4 Brands Limited.

The company has granted a charge, in the form of a rent deposit deed of £19,500, to Stratford City Developments Limited as Trustee for and on Behalf of Stratford City Shopping Centre (No.1) Limited Partnership.

The company has granted a charge, in the form of a rent deposit deed of £23,499, to Commerz Real Investmentgesellschaft Mbh.

The company has granted a charge, in the form of a rent deposit deed of £23,500, to CSC Lakeside Limited.

The company has granted a charge, in the form of a rent deposit deed of £6,250, to Network Rail Infrastructure Limited.

The company has granted a charge, in the form of a rent deposit deed, to VCP Nominees No.1 Limited and VCP Nominees No.2 Limited. The amount secured is all the monies due or to become due from the company to the chargee under the terms of the aforementioned instrument creating or evidencing the charge.

The directors confirm that there are no other commitments, guarantees, or contingent liabilities as at 24 September 2025.

BOOST JUICE BARS (UK) LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 24 SEPTEMBER 2025
- 25 -
24
Operating lease commitments
Lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

24 September 2025
25 September 2024
£
£
Within one year
1,534,638
1,389,296
Between two and five years
3,969,200
3,480,963
In over five years
1,714,198
1,653,673
7,218,036
6,523,932
25
Related party transactions

The company has taken advantage of the exemption conferred by section 33.1A of FRS102 not to disclose transactions with other wholly owned subsidiaries within the group as consolidated accounts including the subsidiary undertakings, are publicly available.

Included within other creditors are amounts due to a company with common directors of £100,000 (2024: company was owed £248,031).

The key management personnel and directors are the same and the directors' remuneration for the year is disclosed in note 6 to the financial statements. Therefore, the company has taken advantage of the exemption conferred by Section 33.7A of FRS102 not to disclose key management personnel.

26
Ultimate parent company and controlling party

The company is a wholly owned subsidiary of intermediate parent company TD4 Brands Limited. On 29 October 2024, TD4 Holdings acquired the majority of the share capital of TD4 Brands Limited and is now the ultimate parent company.

The following are t he parents of the largest and smallest groups in which this company's results are consolidated:

Largest group
TD4 Holdings Limited
Smallest group
TD4 Brands Limited

The registered office address of the intermediate and ultimate parent company is Abbots Moss Hall, Oakmere, Cheshire, CW8 2ES.

The consolidated financial statements of the smallest and largest group of the company are available to the public and may be obtained from Companies House, Crown Way, Cardiff, CF14 3UZ.

The ultimate controlling party is H A O’Sullivan.

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