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

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

Green Food (NW) Limited is a private company limited by shares incorporated in England and Wales. The registered office is 48-52 Penny Lane, Mossley Hill, Liverpool, L18 1DG.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has net liabilities at 30 April 2025 of £10,975 (2024: net liabilities of £6,399) and incurred a loss for the financial year ended 30 April 2025 of £4,576 (loss for the financial year ended 30 April 2024 of £4,005).true

The director has considered the impact of potential operational and financial challenges posed by the current economic situation, including but not restricted to, an assessment of the robustness of their supply chain and broader logistics arrangements. The director has concluded that any operational and financial pressures caused directly by the current economic situation are unlikely to have a material impact on the company. On this basis the director considers it appropriate to prepare these financial statements on a going concern basis. The directors have received a letter of support from the group who have confirmed they will support the group and provide any intercompany financing, if required, for a period of 12 months from the date of approval of these financial statements.

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

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.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities, including creditors, bank loans 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.

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. Amounts 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.

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

The average monthly number of persons (including directors) employed by the company during the year was:

Amounts owed by group undertakings are interest free, hence have no fixed repayment date and are repayable on demand.

Included within bank loans is £10,000 (2024: £10,000) in respect of a Coronavirus Bounce Back Loan. The loan is due for repayment in 2026.

Amounts owed by group undertakings are interest free, hence have no fixed repayment date and are repayable on demand.

The company is party to a composite company unlimited multilateral guarantee in favour of HSBC UK Bank plc, together with certain related/group companies. The guarantee supports banking facilities made available to the company and other participating companies within the borrowing group. At the year end, the company was also party to security arrangements including a debenture incorporating fixed and floating charges over the company’s assets and undertakings.

Included within bank loans is £11,662 (2024: £13,329) in respect of a Coronavirus Bounce Back Loan. The loan is due for repayment in 2026.

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

In our opinion the financial statements:

• give a true and fair view of the state of the company's affairs as at 30 April 2025 and of its loss for the year then ended;

• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

• have been prepared in accordance with the requirements of the Companies Act 2006.

Included in other debtors is £75,000 (2024: £75,000) due from a company with a common director.

Included in other creditors is £0 (2024: £35,000) due to a company with a common director.

The company has taken advantage of the reduced disclosure exemption available under Financial Reporting Standard 102 relating to the disclosure of related party transactions between wholly owned group companies.

No other transactions with related parties were undertaken such as are required to be disclosed Financial Reporting Standard 102.

The ultimate parent company is Aslan Group Ltd, a company incorporated in Great Britain and registered in England and Wales. The registered office is 48 - 52 Penny Lane, Mossley Hill, Liverpool, L18 1DG. Aslan Group Ltd prepares consolidated financial statements which includes Green Food (NW) Limited.

The smallest and largest group into which the results of this entity are consolidated is that headed by Aslan Group Ltd.

There was no single controlling individual..