Registration number: 01899596

Persoon (UK) Limited

Statement of Financial Position as at 31 December 2025

	Note	2025 £	2024 £
Current assets
Debtors	5	111,716	107,607
Cash at bank and in hand		70,382	80,214
		182,098	187,821
Creditors: Amounts falling due within one year	6	(138,066)	(144,580)
Net assets		44,032	43,241
Capital and reserves
Called up share capital		10,000	10,000
Retained earnings		34,032	33,241
Shareholders' funds		44,032	43,241

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

The directors of Persoon (UK) Limited have elected not to include a copy of the Income Statement within the financial statements, in accordance with the special provisions relating to companies subject to the small companies regime within the Companies Act 2006, s444.

Approved and authorised by the Board on 17 July 2026 and signed on its behalf by:
 

.........................................

L J H Persoon

Director

.........................................

C A Farr

Director

Company registration number: 01899596

Persoon (UK) Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
1 Suffolk Way
Sevenoaks
Kent
TN13 1YL

The principal activity of the company is that of the distribution of bacon products.

2	Audit Report

The Independent Auditor's Report was unqualified. The name of the Senior Statutory Auditor who signed the audit report on 24 July 2026 was Martin Widdowson, who signed for and on behalf of Brebners.

3	Accounting policies

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' Section 1A and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except any items disclosed in the accounting policies as being shown at fair value and are presented in sterling, which is the functional currency of the entity.

Summary of significant accounting policies

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Going concern

The company made a profit for the year ended 31 December 2025 and had net assets at that date amounting to £44,032 including cash at bank of £70,382.

The company has few fixed overheads which the directors are able to control if required. Having made enquiries and based on the above, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the directors continue to adopt the going concern basis in preparing the financial statements.

Persoon (UK) Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and the provision of services in the ordinary course of the company's activities. Turnover is shown net of value added tax, returns, rebates and discounts.

The company recognises commission revenue on the distribution of bacon products as agent based upon the date of the underlying sale on which the commission was earned and from the distribution of products as principal on the date of distribution.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a charge attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

4	Staff numbers

The average number of persons employed by the company during the year was 0 (2024 - 0).

5

Debtors

	2025 £	2024 £
Trade debtors	89,869	91,150
Other debtors	21,847	16,457
	111,716	107,607

Persoon (UK) Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

6

Creditors

Creditors: amounts falling due within one year

		2025 £	2024 £
Trade creditors		22,195	15,095
Taxation and social security		502	580
Other creditors		115,369	128,905
		138,066	144,580

7	Relationship between entity and parents

The parent of the smallest group preparing group accounts in which the results of the company are included is Persoon Food Group BV, incorporated in the Netherlands

The registered office address of Persoon Food Group BV is Gractweg 89, 2161 HM Lisse, Nederland.