REGISTERED NUMBER: 02477049 (England and Wales)

LAS LOMAS (U.K.) LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

to

5

DIRECTORS:

Mr Carlos Masaveu Mora-Figueroa

Mr Ramon Mora-Figueroa Mora-Figueroa

Mr Fernando Mora-Figueroa Serra

SECRETARY:

Mr Manuel Marina Reig

REGISTERED OFFICE:

Office 36 Eventus

Sunderland Road

Northfields Industrial Estate

Market Deeping

Lincolnshire

PE6 8FD

REGISTERED NUMBER:

02477049 (England and Wales)

AUDITORS:

Duncan & Toplis Audit Limited, Statutory Auditor

Enterprise Way

Pinchbeck

Spalding

Lincolnshire

PE11 3YR

FIXED ASSETS

Tangible assets

4

1,378

2,525

CURRENT ASSETS

Debtors

5

103,281

155,227

Cash at bank and in hand

572,288

809,310

675,569

964,537

CREDITORS

Amounts falling due within one year

6

138,267

183,953

NET CURRENT ASSETS

537,302

780,584

TOTAL ASSETS LESS CURRENT LIABILITIES

538,680

783,109

PROVISIONS FOR LIABILITIES

344

631

NET ASSETS

538,336

782,478

CAPITAL AND RESERVES

Called up share capital

8

400,000

400,000

Retained earnings

138,336

382,478

SHAREHOLDERS' FUNDS

538,336

782,478

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 3 July 2026 and were signed on its behalf by:

Mr Carlos Masaveu Mora-Figueroa - Director

1.	STATUTORY INFORMATION

Las Lomas (U.K.) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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. 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, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery etc

-

25% on cost

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Financial instruments

The company has chosen to adopt the FRS 102A in respect of financial instruments.

Basic financial assets, including trade and other debtors and cash and bank balances are initially recognised at transaction price, unless the arrangement constitute a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

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 the income statement.

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. Accounts 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.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

and 31 December 2025

27,744

DEPRECIATION

At 1 January 2025

25,219

Charge for year

1,147

At 31 December 2025

26,366

NET BOOK VALUE

At 31 December 2025

1,378

At 31 December 2024

2,525

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

90,052

135,694

Other debtors

13,229

19,533

103,281

155,227

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

81,120

54,403

Taxation and social security

42,647

115,924

Other creditors

14,500

13,626

138,267

183,953

7.	LEASING AGREEMENTS

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

2025

2024

£

£

Within one year

7,106

10,000

Between one and five years

28,035

18,932

35,141

28,932

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

320,000

Ordinary shares

£1

320,000

320,000

80,000

"A" Ordinary shares

£1

80,000

80,000

400,000

400,000

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

The Report of the Auditors was unqualified.

Alistair Main FCA (Senior Statutory Auditor)

for and on behalf of Duncan & Toplis Audit Limited, Statutory Auditor

10.	PENSION COMMITMENTS

The company contributes to defined contribution plans. The amount recognised as an expense for contributions to defined contribution schemes in the year was £6,119 (2024: £5,203). Pension commitments of £Nil were outstanding at the year end (2024: £Nil).

11.	RELATED PARTY DISCLOSURES

During the year the company purchased goods and services totalling £3,921,334 (2024: £4,869,666) from related companies, with £76,765 outstanding as at 31 December 2025 (2024: £44,514).

12.	ULTIMATE CONTROLLING PARTY

The immediate parent undertaking and ultimate controlling party is Complejo Agricola Las Lomas S.L. a company based in Spain.

The smallest and largest group to consolidate these financial statements is that headed by Complejo Agricola Las Lomas S.L. Copies of the financial statements are available from Calle Jose Abascal 44, Madrid, 28003, Madrid.