REGISTERED NUMBER: 02220919 (England and Wales)

Nutripack UK Limited

Financial Statements

For The Year Ended

31st December 2025

Page

Balance Sheet

1

Notes to the Financial Statements

2

to

5

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

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.

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

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

14.	ULTIMATE CONTROLLING PARTY