REGISTERED NUMBER: 06597960 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2025

FOR

AGRISTO UK LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

H Raes

R Storer

F Wallays

SECRETARY:

K M De Paolo

REGISTERED OFFICE:

Fourth Floor

10 St John Street

Chester

Cheshire

CH1 1DA

REGISTERED NUMBER:

06597960 (England and Wales)

AUDITORS:

M. D. Coxey and Co. Limited

Chartered Accountants

and Statutory Auditors

25 Grosvenor Road

Wrexham

LL11 1BT

FIXED ASSETS

Tangible assets

4

54,239

75,025

CURRENT ASSETS

Debtors

5

143,440

92,817

CREDITORS

Amounts falling due within one year

6

26,674

31,015

NET CURRENT ASSETS

116,766

61,802

TOTAL ASSETS LESS CURRENT LIABILITIES

171,005

136,827

PROVISIONS FOR LIABILITIES

13,560

12,579

NET ASSETS

157,445

124,248

CAPITAL AND RESERVES

Called up share capital

7

50,000

50,000

Retained earnings

107,445

74,248

SHAREHOLDERS' FUNDS

157,445

124,248

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 13th May 2026 and were signed on its behalf by:

R Storer - Director

1.	STATUTORY INFORMATION

Agristo UK Ltd 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

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.

Fixtures and fittings

-

20% on cost

Computer equipment

-

20% on cost

Financial instruments

Financial assets and financial liabilities are recognised when the company becomes party to the contractual provisions of the financial instrument.

Cash and cash equivalents:

These comprise cash at bank and other short-term highly liquid bank deposits with an original maturity of three months or less.

Debtors:

Debtors do not carry any interest and are stated at their nominal value. Appropriate allowances for estimated irrecoverable amounts are recognised in the Profit and Loss account when there is objective evidence that the asset is impaired.

Trade creditors:

Trade creditors are not interest bearing and are stated at their nominal value.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Hire purchase and leasing commitments

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.

Going concern

The company has considerable financial resources together with long-term contracts with the parent companies. As a consequence, the directors believe that the company is well placed to manage its business risks successfully. The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the annual financial statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1st January 2025

and 31st December 2025

83,173

20,755

103,928

DEPRECIATION

At 1st January 2025

20,629

8,274

28,903

Charge for year

16,635

4,151

20,786

At 31st December 2025

37,264

12,425

49,689

NET BOOK VALUE

At 31st December 2025

45,909

8,330

54,239

At 31st December 2024

62,544

12,481

75,025

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

10,000

-

Amounts owed by group undertakings

116,594

74,799

Other debtors

95

641

VAT

4,272

3,934

Prepayments

12,479

13,443

143,440

92,817

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

3,836

16,914

Tax

5,122

76

Accruals and deferred income

17,716

14,025

26,674

31,015

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

50,000

Ordinary

£1

50,000

50,000

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

The Report of the Auditors was unqualified.

Joanne Evans (Senior Statutory Auditor)

for and on behalf of M. D. Coxey and Co. Limited

9.	CAPITAL COMMITMENTS

31.12.25

31.12.24

£

£

Contracted but not provided for in the

financial statements

-

-

10.	RELATED PARTY DISCLOSURES

The turnover represents invoiced sales of services to its parent and other group companies. The amounts owed by group undertakings in the year amount to £116,594 (2024: £74,799).

11.	ULTIMATE CONTROLLING PARTY

The company's immediate parent company is Agristo NV, a company incorporated in Belgium. The ultimate parent is Imsto NV, a company incorporated in Belgium which is controlled by the Wallays-Raes family.