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REGISTERED NUMBER: OC358606 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31st March 2026 |

| for |

| Frucosol UK LLP |

Frucosol UK LLP (Registered number: OC358606)

Contents of the Financial Statements

for the Year Ended 31st March 2026

Page |

Abridged Balance Sheet | 1 |

Notes to the Financial Statements | 3 |

Frucosol UK LLP (Registered number: OC358606)

Abridged Balance Sheet

31st March 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 691 |  | 813 |  |

CURRENT ASSETS

Debtors | 1,750 |  | 2,081 |  |

Cash at bank | 7,127 |  | 9,584 |  |

8,877 |  | 11,665 |  |

CREDITORS

Amounts falling due within one year | 5,100 |  | 3,061 |  |

NET CURRENT ASSETS | 3,777 |  | 8,604 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 4,468 |  | 9,417 |  |

CREDITORS

Amounts falling due after more than one year | - |  | 829 |  |

NET ASSETS ATTRIBUTABLE TO MEMBERS | 4,468 |  | 8,588 |  |

Frucosol UK LLP (Registered number: OC358606)

Abridged Balance Sheet - continued

31st March 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

LOANS AND OTHER DEBTS DUE TO MEMBERS | 6 | 4,468 |  | 8,588 |  |

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members | 6 | 4,468 |  | 8,588 |  |

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31st March 2026.

The members acknowledge their responsibilities for:

(a) | ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31st March 2026 in accordance with Section 444(2A) of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Profit and Loss Account has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 16th July 2026 and were signed by:

Miss K Chapman - Designated member

Frucosol UK LLP (Registered number: OC358606)

Notes to the Financial Statements

for the Year Ended 31st March 2026

1. | STATUTORY INFORMATION

| Frucosol UK LLP is registered in England and Wales. The LLP's registered number and registered office address are as below:

| Registered number: | OC358606

| Registered office: | A4G Suite

| Nepicar House

| London Road

| Wrotham Heath

| Kent

| TN15 7RS

| 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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| Revenue recognition

| Sales comprise the fair value of the consideration received or receivable for the sale of goods in the ordinary course of the company's activities. Sales are presented, net of value-added tax, rebates and discounts.

| The company recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and when specific criteria have been met for each of the company's activities as follows:

| Revenue from the sale of goods is recognised at the point at which the goods have been delivered to the customer.

| 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 | - | 15% on reducing balance

| Computer equipment | - | 25% on cost

Frucosol UK LLP (Registered number: OC358606)

Notes to the Financial Statements - continued

for the Year Ended 31st March 2026

3. | ACCOUNTING POLICIES - continued

| 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.

| Basic financial liabilities

| Basic financial liabilities, including creditors and loans from fellow group companies 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 payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

| Financial instruments

| The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

| Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, such as the payment of a trade debt deferred beyond normal business terms or in case of an out-right short-term loan that is not at market rate, the financial asset or liability is measured, initially at the present value of future cash flows discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.

| Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the profit and loss.

4. | EMPLOYEE INFORMATION

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

Frucosol UK LLP (Registered number: OC358606)

Notes to the Financial Statements - continued

for the Year Ended 31st March 2026

5. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1st April 2025

| and 31st March 2026 | 8,240 |  |

| DEPRECIATION

| At 1st April 2025 | 7,427 |  |

| Charge for year | 122 |  |

| At 31st March 2026 | 7,549 |  |

| NET BOOK VALUE

| At 31st March 2026 | 691 |  |

| At 31st March 2025 | 813 |  |

6. | LOANS AND OTHER DEBTS DUE TO MEMBERS |

| The balances shown above would rank below unsecured creditors from the proceeds of a winding-up of the LLP.

7. | RELATED PARTY DISCLOSURES

| The controlling party is the estate of Mr. H R Chapman.

8. | SUBSEQUENT EVENTS

| Harold Chapman, deceased, on 8 May 2026.