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core:OtherReservesSubtotal 2024-12-31 11613856 core:RetainedEarningsAccumulatedLosses 2024-12-31 11613856 core:LandBuildings 2025-12-31 11613856 core:PlantMachinery 2025-12-31 11613856 core:Vehicles 2025-12-31 11613856 core:FurnitureFittings 2025-12-31 11613856 core:OfficeEquipment 2025-12-31 11613856 core:NetGoodwill 2025-12-31 11613856 core:IntangibleAssetsOtherThanGoodwill 2025-12-31 11613856 core:ListedExchangeTraded 2025-12-31 11613856 core:UnlistedNon-exchangeTraded 2025-12-31 11613856 core:LandBuildings 2024-12-31 11613856 core:PlantMachinery 2024-12-31 11613856 core:Vehicles 2024-12-31 11613856 core:FurnitureFittings 2024-12-31 11613856 core:OfficeEquipment 2024-12-31 11613856 core:NetGoodwill 2024-12-31 11613856 core:IntangibleAssetsOtherThanGoodwill 2024-12-31 11613856 core:ListedExchangeTraded 2024-12-31 11613856 core:UnlistedNon-exchangeTraded 2024-12-31 11613856 core:LandBuildings 2025-01-01 2025-12-31 11613856 core:PlantMachinery 2025-01-01 2025-12-31 11613856 core:Vehicles 2025-01-01 2025-12-31 11613856 core:FurnitureFittings 2025-01-01 2025-12-31 11613856 core:OfficeEquipment 2025-01-01 2025-12-31 11613856 core:NetGoodwill 2025-01-01 2025-12-31 11613856 core:IntangibleAssetsOtherThanGoodwill 2025-01-01 2025-12-31 11613856 core:ListedExchangeTraded 2025-01-01 2025-12-31 11613856 core:UnlistedNon-exchangeTraded 2025-01-01 2025-12-31 11613856 core:MoreThanFiveYears 2025-01-01 2025-12-31 11613856 core:Non-currentFinancialInstruments 2025-12-31 11613856 core:Non-currentFinancialInstruments 2024-12-31 11613856 dpl:CostSales 2025-01-01 2025-12-31 11613856 dpl:DistributionCosts 2025-01-01 2025-12-31 11613856 core:LandBuildings 2025-01-01 2025-12-31 11613856 core:PlantMachinery 2025-01-01 2025-12-31 11613856 core:Vehicles 2025-01-01 2025-12-31 11613856 core:FurnitureFittings 2025-01-01 2025-12-31 11613856 core:OfficeEquipment 2025-01-01 2025-12-31 11613856 dpl:AdministrativeExpenses 2025-01-01 2025-12-31 11613856 core:NetGoodwill 2025-01-01 2025-12-31 11613856 core:IntangibleAssetsOtherThanGoodwill 2025-01-01 2025-12-31 11613856 dpl:GroupUndertakings 2025-01-01 2025-12-31 11613856 dpl:ParticipatingInterests 2025-01-01 2025-12-31 11613856 dpl:GroupUndertakings core:ListedExchangeTraded 2025-01-01 2025-12-31 11613856 core:ListedExchangeTraded 2025-01-01 2025-12-31 11613856 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2025-01-01 2025-12-31 11613856 core:UnlistedNon-exchangeTraded 2025-01-01 2025-12-31 11613856 dpl:CostSales 2024-01-01 2024-12-31 11613856 dpl:DistributionCosts 2024-01-01 2024-12-31 11613856 core:LandBuildings 2024-01-01 2024-12-31 11613856 core:PlantMachinery 2024-01-01 2024-12-31 11613856 core:Vehicles 2024-01-01 2024-12-31 11613856 core:FurnitureFittings 2024-01-01 2024-12-31 11613856 core:OfficeEquipment 2024-01-01 2024-12-31 11613856 dpl:AdministrativeExpenses 2024-01-01 2024-12-31 11613856 core:NetGoodwill 2024-01-01 2024-12-31 11613856 core:IntangibleAssetsOtherThanGoodwill 2024-01-01 2024-12-31 11613856 dpl:GroupUndertakings 2024-01-01 2024-12-31 11613856 dpl:ParticipatingInterests 2024-01-01 2024-12-31 11613856 dpl:GroupUndertakings core:ListedExchangeTraded 2024-01-01 2024-12-31 11613856 core:ListedExchangeTraded 2024-01-01 2024-12-31 11613856 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-01-01 2024-12-31 11613856 core:UnlistedNon-exchangeTraded 2024-01-01 2024-12-31 11613856 core:NetGoodwill 2025-12-31 11613856 core:IntangibleAssetsOtherThanGoodwill 2025-12-31 11613856 core:LandBuildings 2025-12-31 11613856 core:PlantMachinery 2025-12-31 11613856 core:Vehicles 2025-12-31 11613856 core:FurnitureFittings 2025-12-31 11613856 core:OfficeEquipment 2025-12-31 11613856 core:AfterOneYear 2025-12-31 11613856 core:WithinOneYear 2025-12-31 11613856 core:ListedExchangeTraded 2025-12-31 11613856 core:UnlistedNon-exchangeTraded 2025-12-31 11613856 core:ShareCapital 2025-12-31 11613856 core:SharePremium 2025-12-31 11613856 core:RevaluationReserve 2025-12-31 11613856 core:OtherReservesSubtotal 2025-12-31 11613856 core:RetainedEarningsAccumulatedLosses 2025-12-31 11613856 core:NetGoodwill 2024-12-31 11613856 core:IntangibleAssetsOtherThanGoodwill 2024-12-31 11613856 core:LandBuildings 2024-12-31 11613856 core:PlantMachinery 2024-12-31 11613856 core:Vehicles 2024-12-31 11613856 core:FurnitureFittings 2024-12-31 11613856 core:OfficeEquipment 2024-12-31 11613856 core:AfterOneYear 2024-12-31 11613856 core:WithinOneYear 2024-12-31 11613856 core:ListedExchangeTraded 2024-12-31 11613856 core:UnlistedNon-exchangeTraded 2024-12-31 11613856 core:ShareCapital 2024-12-31 11613856 core:SharePremium 2024-12-31 11613856 core:RevaluationReserve 2024-12-31 11613856 core:OtherReservesSubtotal 2024-12-31 11613856 core:RetainedEarningsAccumulatedLosses 2024-12-31 11613856 core:NetGoodwill 2023-12-31 11613856 core:IntangibleAssetsOtherThanGoodwill 2023-12-31 11613856 core:LandBuildings 2023-12-31 11613856 core:PlantMachinery 2023-12-31 11613856 core:Vehicles 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11613856 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-01-01 2025-12-31 11613856 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-01-01 2025-12-31 11613856 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-01-01 2025-12-31 11613856 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-01-01 2025-12-31 11613856 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-01-01 2025-12-31 11613856 core:Non-currentFinancialInstruments core:CostValuation 2025-12-31 11613856 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-12-31 11613856 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-12-31 11613856 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 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core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-12-31 11613856 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-12-31 11613856 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-12-31 11613856 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-12-31 11613856 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-12-31 11613856 bus:Director1 2025-01-01 2025-12-31 11613856 bus:Director2 2025-01-01 2025-12-31 11613856 bus:Director3 2025-01-01 2025-12-31 11613856 bus:Director4 2025-01-01 2025-12-31 11613856 bus:Director5 2025-01-01 2025-12-31

BETTER NATURE LTD

Registered Number
11613856
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2025

BETTER NATURE LTD
Company Information
for the year from 1 January 2025 to 31 December 2025

Directors | AHNAN, Amadeus Driando
| BELLINI, Alessandra
| HUANG, Wei Ning Christopher
| ROBERTS, Elin Mari
| STEELE, Emma Edith Elsie

Registered Address | Better Nature, House Of Creative
| 225 Shoreditch High Street
| London
| E1 6PJ

Registered Number | 11613856 (England and Wales)

BETTER NATURE LTD
Balance Sheet as at
31 December 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Intangible assets | 3 |  |  | 11,315 |  |  |  | -
Tangible assets | 4 |  |  | 3,189 |  |  |  | 2,086
Investments | 5 |  |  | 20,721 |  |  |  | 20,721
|  |  |  | 35,225 |  |  |  | 22,807
Current assets |  |  |  |  |  |  |  |
Stocks | 6 | 89,129 |  |  |  | 168,355 |  |
Debtors | 7 | 196,739 |  |  |  | 231,014 |  |
Cash at bank and on hand |  | 328,632 |  |  |  | 765,057 |  |
|  | 614,500 |  |  |  | 1,164,426 |  |
Creditors amounts falling due within one year | 8 | (148,757) |  |  |  | (232,095) |  |
Net current assets (liabilities) |  |  |  | 465,743 |  |  |  | 932,331
Total assets less current liabilities |  |  |  | 500,968 |  |  |  | 955,138
Creditors amounts falling due after one year | 9 |  |  | - |  |  |  | (494,376)
Net assets |  |  |  | 500,968 |  |  |  | 460,762
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 254 |  |  |  | 220
Share premium |  |  |  | 5,263,290 |  |  |  | 4,230,789
Profit and loss account |  |  |  | (4,762,576) |  |  |  | (3,770,247)
Shareholders' funds |  |  |  | 500,968 |  |  |  | 460,762

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 7 August 2026, and are signed on its behalf by:
AHNAN, Amadeus Driando Director Registered Company No. 11613856

BETTER NATURE LTD
Notes to the Financial Statements
for the year ended 31 December 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| Better Nature Ltd is a private company limited by shares. The company was incorporated in the United Kingdom and is registered in England and Wales. The company registration number is 11613856. The registered address is Better Nature, House Of Creative, 225 Shoreditch High Street, London, England, E1 6PJ.

| Basis of preparation
--- | ---
| The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

| Functional and presentation currency
--- | ---
| The Company's functional and presentational currency is GBP.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when all of the following conditions are satisfied: The Company has transferred the significant risks and rewards of ownership to the buyer; The Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; The amount of revenue can be measured reliably; It is probable that the Company will receive the consideration due under the transaction; and The costs incurred or to be incurred in respect of the transaction can be measured reliably.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Defined contribution pension plan
--- | ---
| The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

| Borrowing costs
--- | ---
| All borrowing costs are recognised in profit or loss in the year in which they are incurred.

| Finance costs
--- | ---
| Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

| Current taxation
--- | ---
| The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Intangible assets
--- | ---
| Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Straight line (years)
| Office Equipment | 4

| Investments
--- | ---
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses.

| Stocks and work in progress
--- | ---
| Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a weighted average basis. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Cash and cash equivalents
--- | ---
| Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

| Financial instruments
--- | ---
| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 8 |  | 6

3. | Intangible assets
--- | ---

|  | Other |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| Additions | 12,518 |  | 12,518
| At 31 December 25 | 12,518 |  | 12,518
| Amortisation and impairment
| Charge for year | 1,203 |  | 1,203
| At 31 December 25 | 1,203 |  | 1,203
| Net book value
| At 31 December 25 | 11,315 |  | 11,315
| At 31 December 24 | - |  | -

4. | Tangible fixed assets
--- | ---

|  | Office Equipment |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 January 25 | 2,523 |  | 2,523
| Additions | 2,037 |  | 2,037
| At 31 December 25 | 4,560 |  | 4,560
| Depreciation and impairment
| At 01 January 25 | 437 |  | 437
| Charge for year | 934 |  | 934
| At 31 December 25 | 1,371 |  | 1,371
| Net book value
| At 31 December 25 | 3,189 |  | 3,189
| At 31 December 24 | 2,086 |  | 2,086

5. | Fixed asset investments
--- | ---

|  | Investments in groups1 |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 January 25 | 20,721 |  | 20,721
| At 31 December 25 | 20,721 |  | 20,721
| Net book value
| At 31 December 25 | 20,721 |  | 20,721
| At 31 December 24 | 20,721 |  | 20,721

| Notes
--- | ---
| 1Investments in group undertakings and participating interests

6. | Stocks
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other stocks | 89,129 |  | 168,355
| Total | 89,129 |  | 168,355

7. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 99,913 |  | 108,385
| Other debtors | 96,826 |  | 122,629
| Total | 196,739 |  | 231,014

8. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 125,668 |  | 190,799
| Bank borrowings and overdrafts | 17,390 |  | 11,545
| Taxation and social security | - |  | 10,721
| Other creditors | 5,699 |  | 19,030
| Total | 148,757 |  | 232,095

9. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | - |  | 9,262
| Other creditors | - |  | 485,114
| Total | - |  | 494,376

10. | Pension commitments
--- | ---
| The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £8,949 (2024: £6,771). Contributions totalling £1,552 (2024: £1,365) were payable to the fund at the balance sheet date and are included in creditors.

11. | Share capital
--- | ---
| At 31 December 2025, the company held 2,449,189 Ordinary shares with an aggregate nominal value of £244 and 88,000 Seed Preferred shares with an aggregate nominal value of £9. During the year, the company allotted 340,414 Ordinary shares with an aggregate nominal value of £34 for a total consideration of £1,058,688.

12. | Related party transactions
--- | ---
| The company has taken advantage of the exemption of Section 33 Related Party Disclosures from disclosing transactions with other members of the group.