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REGISTERED NUMBER: 11708248 (England and Wales)

| Primo Foods Limited |

| Unaudited Financial Statements |

| for the Year Ended 31 March 2026 |

| Primo Foods Limited (Registered number: 11708248) |

Contents of the Financial Statements

for the year ended 31 March 2026

Page |

| Company Information | 1 |

| Chartered Accountants' Report | 2 |

| Statement of Financial Position | 3 |

| Notes to the Financial Statements | 5 |

| Primo Foods Limited |

Company Information

for the year ended 31 March 2026

| DIRECTORS: | Mr V Gencer

| Mr B Kocahal

| REGISTERED OFFICE: | 5 Pasadena Industrial Estate

| North Pl

| Harlow

| CM20 2SL

| REGISTERED NUMBER: | 11708248 (England and Wales)

| ACCOUNTANTS: | Alton & Co

| Chartered Accountants

| 239-241 Kennington Lane

| London

| SE11 5QU

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

Primo Foods Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Primo Foods Limited for the year ended 31 March 2026 which comprise the Statement of Income and Retained Earnings, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Primo Foods Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Primo Foods Limited and state those matters that we have agreed to state to the Board of Directors of Primo Foods Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Primo Foods Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Primo Foods Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Primo Foods Limited. You consider that Primo Foods Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Primo Foods Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Alton & Co

Chartered Accountants

239-241 Kennington Lane

London

SE11 5QU

9 July 2026

| Primo Foods Limited (Registered number: 11708248) |

Statement of Financial Position

31 March 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 180 |  | - |  |

Property, plant and equipment | 5 | 58,110 |  | 47,243 |  |

58,290 |  | 47,243 |  |

CURRENT ASSETS

Inventories | 6 | 400,824 |  | 363,651 |  |

Debtors | 7 | 484,509 |  | 435,738 |  |

Cash at bank and in hand | 16,072 |  | 20,892 |  |

901,405 |  | 820,281 |  |

CREDITORS

Amounts falling due within one year | 8 | 752,413 |  | 683,715 |  |

NET CURRENT ASSETS | 148,992 |  | 136,566 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 207,282 |  | 183,809 |  |

CREDITORS

Amounts falling due after more than one year | 9 | (39,878 | ) | (65,212 | ) |

PROVISIONS FOR LIABILITIES | 10 | (9,094 | ) | (11,811 | ) |

NET ASSETS | 158,310 |  | 106,786 |  |

| Primo Foods Limited (Registered number: 11708248) |

Statement of Financial Position - continued

31 March 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

CAPITAL AND RESERVES

Called up share capital | 11 | 300 |  | 300 |  |

Retained earnings | 12 | 158,010 |  | 106,486 |  |

SHAREHOLDERS' FUNDS | 158,310 |  | 106,786 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 July 2026 and were signed on its behalf by:

Mr B Kocahal - Director

| Primo Foods Limited (Registered number: 11708248) |

Notes to the Financial Statements

for the year ended 31 March 2026

1. | STATUTORY INFORMATION

| Primo Foods 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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

| Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Turnover is generated from the ordinary activities of the business and is recognised when customers take delivery of the goods.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Patents and licences are being amortised evenly over their estimated useful life of nil years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Plant and machinery | - | 25% on reducing balance

| Fixtures and fittings | - | 25% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 25% on reducing balance

| Stocks

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

| Primo Foods Limited (Registered number: 11708248) |

Notes to the Financial Statements - continued

for the year ended 31 March 2026

2. | ACCOUNTING POLICIES - continued

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 4 (2025 - 4 ) .

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| Additions | 200 |  |

| At 31 March 2026 | 200 |  |

| AMORTISATION

| Charge for year | 20 |  |

| At 31 March 2026 | 20 |  |

| NET BOOK VALUE

| At 31 March 2026 | 180 |  |

| Primo Foods Limited (Registered number: 11708248) |

Notes to the Financial Statements - continued

for the year ended 31 March 2026

5. | PROPERTY, PLANT AND EQUIPMENT

| Fixtures |

| Plant and |  | and |  | Motor |  | Computer |

| machinery |  | fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 April 2025 | 23,510 |  | - |  | 49,000 |  | 3,345 |  | 75,855 |  |

| Additions | - |  | 29,405 |  | - |  | 831 |  | 30,236 |  |

| At 31 March 2026 | 23,510 |  | 29,405 |  | 49,000 |  | 4,176 |  | 106,091 |  |

| DEPRECIATION

| At 1 April 2025 | 10,698 |  | - |  | 16,844 |  | 1,070 |  | 28,612 |  |

| Charge for year | 3,203 |  | 7,351 |  | 8,039 |  | 776 |  | 19,369 |  |

| At 31 March 2026 | 13,901 |  | 7,351 |  | 24,883 |  | 1,846 |  | 47,981 |  |

| NET BOOK VALUE

| At 31 March 2026 | 9,609 |  | 22,054 |  | 24,117 |  | 2,330 |  | 58,110 |  |

| At 31 March 2025 | 12,812 |  | - |  | 32,156 |  | 2,275 |  | 47,243 |  |

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Motor

| vehicles

£ |

| COST

| At 1 April 2025

| and 31 March 2026 | 49,000 |  |

| DEPRECIATION

| At 1 April 2025 | 16,844 |  |

| Charge for year | 8,039 |  |

| At 31 March 2026 | 24,883 |  |

| NET BOOK VALUE

| At 31 March 2026 | 24,117 |  |

| At 31 March 2025 | 32,156 |  |

6. | INVENTORIES

2026 | 2025 |

£ | £ |

| Finished goods | 400,824 |  | 363,651 |  |

| Primo Foods Limited (Registered number: 11708248) |

Notes to the Financial Statements - continued

for the year ended 31 March 2026

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

2026 | 2025 |

£ | £ |

| Trade debtors | 484,509 |  | 411,878 |  |

| Supplier debit balances | - |  | 11,360 |  |

| Prepayments | - |  | 12,500 |  |

484,509 |  | 435,738 |  |

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

2026 | 2025 |

£ | £ |

| Bank loans and overdrafts | 47,149 |  | 8,842 |  |

| Hire purchase contracts | 8,276 |  | 12,496 |  |

| Trade creditors | 294,207 |  | 277,343 |  |

| Tax | 23,278 |  | 17,247 |  |

| Social security and other taxes | 6,442 |  | 6,203 |  |

| VAT | 97,418 |  | 50,591 |  |

| Pensions control account | 469 |  | 990 |  |

| Directors' current accounts | 271,794 |  | 306,973 |  |

| Accrued expenses | 3,380 |  | 3,030 |  |

752,413 |  | 683,715 |  |

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2026 | 2025 |

£ | £ |

| Bank loans - 1-2 years | 6,629 |  | 5,270 |  |

| Bank loans - 2-5 years | 18,531 |  | 13,667 |  |

| Bank loans more 5 yr by instal | - |  | 12,433 |  |

| Hire purchase contracts | 14,718 |  | 33,842 |  |

39,878 |  | 65,212 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | - |  | 12,433 |  |

10. | PROVISIONS FOR LIABILITIES

2026 | 2025 |

£ | £ |

| Deferred tax | 9,094 |  | 11,811 |  |

| Primo Foods Limited (Registered number: 11708248) |

Notes to the Financial Statements - continued

for the year ended 31 March 2026

10. | PROVISIONS FOR LIABILITIES - continued

| Deferred |

| tax |

£ |

| Balance at 1 April 2025 | 11,811 |  |

| Provided during year | (2,717 | ) |

| Balance at 31 March 2026 | 9,094 |  |

11. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2026 | 2025 |

| value: | £ | £ |

| 300 | Ordinary | £1 | 300 |  | 300 |  |

12. | RESERVES

| Retained

| earnings

£ |

| At 1 April 2025 | 106,486 |  |

| Profit for the year | 51,524 |  |

| At 31 March 2026 | 158,010 |  |

13. | RELATED PARTY DISCLOSURES

| Included in creditors are amounts owed to key management personnel at balance sheet date of £271,794 (2025: £306,973).This is an interest free loan and is repayable on demand.