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REGISTERED NUMBER: 02220919 (England and Wales)

Nutripack UK Limited

Financial Statements

For The Year Ended

31st December 2025

Nutripack UK Limited (Registered number: 02220919)

Contents of the Financial Statements

For The Year Ended 31st December 2025

| Page |

Balance Sheet | 1 |

Notes to the Financial Statements | 2 |  | to |  | 5

Nutripack UK Limited (Registered number: 02220919)

Balance Sheet

31st December 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 5 | - |  | - |  |

Tangible assets | 6 | 45,232 |  | 40,554 |  |

45,232 |  | 40,554 |  |

CURRENT ASSETS

Stocks | 210,868 |  | 205,729 |  |

Debtors | 7 | 842,577 |  | 526,567 |  |

Cash at bank | 578,163 |  | 720,733 |  |

1,631,608 |  | 1,453,029 |  |

CREDITORS

Amounts falling due within one year | 8 | 772,039 |  | 578,635 |  |

NET CURRENT ASSETS | 859,569 |  | 874,394 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 904,801 |  | 914,948 |  |

PROVISIONS FOR LIABILITIES | 10 | 10,734 |  | 9,439 |  |

NET ASSETS | 894,067 |  | 905,509 |  |

CAPITAL AND RESERVES

Called up share capital | 11 | 100 |  | 100 |  |

Retained earnings | 893,967 |  | 905,409 |  |

SHAREHOLDERS' FUNDS | 894,067 |  | 905,509 |  |

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30th June 2026 and were signed on its behalf by:

P S Berthe - Director

Nutripack UK Limited (Registered number: 02220919)

Notes to the Financial Statements

For The Year Ended 31st December 2025

1. | STATUTORY INFORMATION

| Nutripack UK Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 02220919

| Registered office: | Unit 5 Kingfisher Way

| Hemdale Business Park

| Nuneaton

| Warwickshire

| CV11 6GY

| 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 under the historical cost convention.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts.The policies adopted for the recognition of turnover are as follows:

| Sale of goods

| Turnover from the sale of trays is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually on dispatch of the goods.

| Rendering of services

| When the outcome of a transaction can be estimated reliably, turnover from the hire of machines is recognised by reference to the underlying leasing contract.

| Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

| Goodwill

| Goodwill purchased in prior years has been fully amortised.

| Tangible fixed assets

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

| Fixtures and fittings | - | 25% on cost

| Plant and machinery | - | 25% on cost

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

Nutripack UK Limited (Registered number: 02220919)

Notes to the Financial Statements - continued

For The Year Ended 31st December 2025

3. | ACCOUNTING POLICIES - continued

| Deferred tax

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

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 6 (2024 - 5 ) .

5. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1st January 2025

| and 31st December 2025 | 190,386 |  |

| AMORTISATION

| At 1st January 2025

| and 31st December 2025 | 190,386 |  |

| NET BOOK VALUE

| At 31st December 2025 | - |  |

| At 31st December 2024 | - |  |

6. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Plant and |

| fittings |  | machinery |  | Totals

£ | £ | £ |

| COST

| At 1st January 2025 | 54,225 |  | 465,115 |  | 519,340 |  |

| Additions | - |  | 20,698 |  | 20,698 |  |

| Disposals | - |  | (36,238 | ) | (36,238 | ) |

| At 31st December 2025 | 54,225 |  | 449,575 |  | 503,800 |  |

| DEPRECIATION

| At 1st January 2025 | 33,617 |  | 445,169 |  | 478,786 |  |

| Charge for year | 4,041 |  | 9,239 |  | 13,280 |  |

| Eliminated on disposal | - |  | (33,498 | ) | (33,498 | ) |

| At 31st December 2025 | 37,658 |  | 420,910 |  | 458,568 |  |

| NET BOOK VALUE

| At 31st December 2025 | 16,567 |  | 28,665 |  | 45,232 |  |

| At 31st December 2024 | 20,608 |  | 19,946 |  | 40,554 |  |

Nutripack UK Limited (Registered number: 02220919)

Notes to the Financial Statements - continued

For The Year Ended 31st December 2025

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

2025 | 2024 |

£ | £ |

| Trade debtors | 551,947 |  | 463,845 |  |

| Amounts owed by group undertakings | 245,882 |  | 17,587 |  |

| Other debtors | 44,748 |  | 45,135 |  |

842,577 |  | 526,567 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 439,671 |  | 305,478 |  |

| Amounts owed to group undertakings | 204,601 |  | - |  |

| Taxation and social security | 47,049 |  | 210,325 |  |

| Other creditors | 80,718 |  | 62,832 |  |

772,039 |  | 578,635 |  |

9. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 | 2024 |

£ | £ |

| Within one year | 78,647 |  | 80,819 |  |

| Between one and five years | 133,879 |  | 212,527 |  |

212,526 |  | 293,346 |  |

10. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax

| Accelerated Capital Allowances | 10,734 |  | 9,439 |  |

| Deferred |

| tax |

£ |

| Balance at 1st January 2025 | 9,439 |  |

| Provided during year | 1,295 |  |

| Balance at 31st December 2025 | 10,734 |  |

11. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

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

12. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Ian Rodd BSc FCA FCCA (Senior Statutory Auditor)

| for and on behalf of TC Group

13. | RELATED PARTY DISCLOSURES

| Included in Trade Creditors there are amounts totalling £393,363 (2024 - £275,368) due to group undertakings as a result of transactions concluded under normal market conditions.

| Included in Trade Debtors there are amounts totalling £8,009 (2024 - £31,822) due to group undertakings as a result of transactions concluded under normal market conditions.

Nutripack UK Limited (Registered number: 02220919)

Notes to the Financial Statements - continued

For The Year Ended 31st December 2025

14. | ULTIMATE CONTROLLING PARTY

| The immediate parent company is Nutripack SAS and the ultimate controlling party is Impact SAS.