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REGISTERED NUMBER: 08828704 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

FOR

GLOBAL BERRY LTD

| GLOBAL BERRY LTD (REGISTERED NUMBER: 08828704) |

CONTENTS OF THE FINANCIAL STATEMENTS

For The Year Ended 30 June 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| GLOBAL BERRY LTD |

COMPANY INFORMATION

For The Year Ended 30 June 2025

| DIRECTOR: | M J Evans

| REGISTERED OFFICE: | Bradon Nurseries

| Isle Abbotts

| Taunton

| Somerset

| England

| TA3 6RX

| REGISTERED NUMBER: | 08828704 (England and Wales)

| ACCOUNTANTS: | TC Group

| Baird House

| Seebeck Place

| Knowlhill

| Milton Keynes

| Buckinghamshire

| MK5 8FR

| GLOBAL BERRY LTD (REGISTERED NUMBER: 08828704) |

BALANCE SHEET

30 June 2025

| 2025 | 2024 |

| as restated |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 167 |  | 417 |  |

Tangible assets | 5 | 15,266,478 |  | 15,665,978 |  |

15,266,645 |  | 15,666,395 |  |

CURRENT ASSETS

Debtors | 6 | 1,716,084 |  | 1,664,122 |  |

CREDITORS

Amounts falling due within one year | 7 | 9,607,456 |  | 7,695,754 |  |

NET CURRENT LIABILITIES | (7,891,372 | ) | (6,031,632 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 7,375,273 |  | 9,634,763 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (7,401,839 | ) | (9,710,098 | ) |

PROVISIONS FOR LIABILITIES | 12 | (919,107 | ) | (990,236 | ) |

NET LIABILITIES | (945,673 | ) | (1,065,571 | ) |

CAPITAL AND RESERVES

Called up share capital | 13 | 3,053,572 |  | 3,053,572 |  |

Retained earnings | (3,999,245 | ) | (4,119,143 | ) |

SHAREHOLDERS' FUNDS | (945,673 | ) | (1,065,571 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company 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 relating to financial statements, so far as applicable to the company.

| GLOBAL BERRY LTD (REGISTERED NUMBER: 08828704) |

BALANCE SHEET - continued

30 June 2025

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 4 August 2026 and were signed by:

M J Evans - Director

| GLOBAL BERRY LTD (REGISTERED NUMBER: 08828704) |

NOTES TO THE FINANCIAL STATEMENTS

For The Year Ended 30 June 2025

1. | STATUTORY INFORMATION

| Global Berry 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.

| On 24 May 2023, Global Berry Limited entered into a Company Voluntary Arrangement or "CVA". As part of the CVA process, the final dividend was declared payable to the creditors on 15 April 2024 and the resulting adjustments are reflected within the accounts at the balance sheet date 30 June 2024. The CVA was concluded on 28 May 2025.

| Turnover

| Turnover represents rental income, recharge income and income received from renewable heat incentives. Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales tax.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Computer software is being amortised evenly over its estimated useful life of four years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Freehold property | - | Nil

| Property improvements | - | 10% on cost

| Plant and machinery | - | Straight line over 15 years

| Motor vehicles | - | 20% on cost

| Computer equipment | - | 25% on cost

| Tangible fixed assets are stated at cost, with the exception of freehold properties which are stated at fair value, with movements in fair value being recognised in the income statement in the year of revaluation.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

| GLOBAL BERRY LTD (REGISTERED NUMBER: 08828704) |

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Year Ended 30 June 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Prepayments and accrued income

| Expenditure and income are recognised in the year to which they relate. Where expenditure has been paid but not yet incurred or income has been earned and not yet received, a prepayment or accrued income adjustment is recognised accordingly.

| Going concern

| The accounts have been prepared on the going concern basis despite the balance sheet deficit. As the directors are confident post CVA that sufficient support is in place to enable the company to meet its expenditure requirements and commitments as and when they fall due, for at least the next 12 months. That future profitability will eliminate the deficit.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 14 ) .

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| At 1 July 2024

| and 30 June 2025 | 1,000 |  |

| AMORTISATION

| At 1 July 2024 | 583 |  |

| Charge for year | 250 |  |

| At 30 June 2025 | 833 |  |

| NET BOOK VALUE

| At 30 June 2025 | 167 |  |

| At 30 June 2024 | 417 |  |

| GLOBAL BERRY LTD (REGISTERED NUMBER: 08828704) |

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Year Ended 30 June 2025

5. | TANGIBLE FIXED ASSETS

| Freehold |  | Property |  | Plant and

| property |  | improvements |  | machinery

£ | £ | £ |

| COST OR VALUATION

| At 1 July 2024 | 10,902,756 |  | 251,621 |  | 5,651,862 |  |

| Additions | - |  | 12,000 |  | 35,527 |  |

| At 30 June 2025 | 10,902,756 |  | 263,621 |  | 5,687,389 |  |

| DEPRECIATION

| At 1 July 2024 | - |  | 104,172 |  | 1,099,327 |  |

| Charge for year | - |  | 25,339 |  | 389,220 |  |

| At 30 June 2025 | - |  | 129,511 |  | 1,488,547 |  |

| NET BOOK VALUE

| At 30 June 2025 | 10,902,756 |  | 134,110 |  | 4,198,842 |  |

| At 30 June 2024 | 10,902,756 |  | 147,449 |  | 4,552,535 |  |

| Motor |  | Computer |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| COST OR VALUATION

| At 1 July 2024 | 155,591 |  | 36,180 |  | 16,998,010 |  |

| Additions | - |  | - |  | 47,527 |  |

| At 30 June 2025 | 155,591 |  | 36,180 |  | 17,045,537 |  |

| DEPRECIATION

| At 1 July 2024 | 110,307 |  | 18,226 |  | 1,332,032 |  |

| Charge for year | 24,273 |  | 8,195 |  | 447,027 |  |

| At 30 June 2025 | 134,580 |  | 26,421 |  | 1,779,059 |  |

| NET BOOK VALUE

| At 30 June 2025 | 21,011 |  | 9,759 |  | 15,266,478 |  |

| At 30 June 2024 | 45,284 |  | 17,954 |  | 15,665,978 |  |

| Cost or valuation at 30 June 2025 is represented by:

| Freehold |  | Property |  | Plant and

| property |  | improvements |  | machinery

£ | £ | £ |

| Valuation in 2021 | 935,920 |  | - |  | - |  |

| Cost | 9,966,836 |  | 263,621 |  | 5,687,389 |  |

10,902,756 |  | 263,621 |  | 5,687,389 |  |

| GLOBAL BERRY LTD (REGISTERED NUMBER: 08828704) |

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Year Ended 30 June 2025

5. | TANGIBLE FIXED ASSETS - continued

| Motor |  | Computer |

| vehicles |  | equipment |  | Totals

£ | £ | £ |

| Valuation in 2021 | - |  | - |  | 935,920 |  |

| Cost | 155,591 |  | 36,180 |  | 16,109,617 |  |

155,591 |  | 36,180 |  | 17,045,537 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| as | restated |

£ | £ |

| Trade debtors | 67,720 |  | 13,410 |  |

| Amounts owed by participating interests | 417,694 |  | 423,194 |  |

| Other debtors | 99 |  | 4,899 |  |

| Prepayments and accrued income | 1,230,571 |  | 1,222,619 |  |

1,716,084 |  | 1,664,122 |  |

| The company had the following amounts receivable from related parties at the balance sheet date:

|  | 2025 |  | 2024 |  |

|  | £ |  | £ |  |

| Isle Fruits (Somerset) Limited |  | 363,644 |  | 413,144 |  |

| Essendon Capital Limited |  | 25 |  | 25 |  |

| Lavender Group Limited |  | 25 |  | 25 |  |

| Richburns Limited |  | 54,000 |  | 10,000 |  |

|  | 417,694 |  | 423,194 |  |

| Included within prepayments and accrued income is an accrued income amount totalling £1,210,749 (2024: £1,120,749) which relates to recharge income that is due to be invoiced post year-end to Isle Fruits Limited, a related party company.

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| as | restated |

£ | £ |

| Bank loans and overdrafts (see note 9) | 3,377,837 |  | 3,625,055 |  |

| Hire purchase contracts (see note 10) | 25,097 |  | 63,337 |  |

| Trade creditors | 51,392 |  | 18,287 |  |

| Corporation tax | 50,841 |  | 66,793 |  |

| VAT | 8,930 |  | 10,178 |  |

| Loans and borrowings | 2,039,093 |  | 2,052,200 |  |

| Deferred consideration | 3,566,199 |  | 1,321,800 |  |

| Directors' current accounts | 210,000 |  | 250,000 |  |

| Accrued expenses | 278,067 |  | 288,104 |  |

9,607,456 |  | 7,695,754 |  |

| GLOBAL BERRY LTD (REGISTERED NUMBER: 08828704) |

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Year Ended 30 June 2025

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR - continued

| The company had an amount payable to Angus Soft Fruits Limited of £Nil (2024: £Nil as restated), a related party company.

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

| as | restated |

£ | £ |

| Bank loans (see note 9) | 3,336,203 |  | 3,632,537 |  |

| Hire purchase contracts (see note 10) | 3,323 |  | 32,548 |  |

| Amounts owed to participating interests | 4,062,313 |  | 4,062,313 |  |

| Deferred consideration | - |  | 1,982,700 |  |

7,401,839 |  | 9,710,098 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | 2,186,181 |  | 2,482,515 |  |

9. | LOANS

| An analysis of the maturity of loans is given below:

2025 | 2024 |

| as | restated |

£ | £ |

| Amounts falling due within one year or on demand:

| Bank overdrafts | 1,921,433 |  | 2,168,651 |  |

| Bank loans | 1,456,404 |  | 1,456,404 |  |

3,377,837 |  | 3,625,055 |  |

| Amounts falling due between two and five years:

| Bank loans - 2-5 years | 1,150,022 |  | 1,150,022 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | 2,186,181 |  | 2,482,515 |  |

| GLOBAL BERRY LTD (REGISTERED NUMBER: 08828704) |

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Year Ended 30 June 2025

10. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Hire purchase |

| contracts |

2025 | 2024 |

| as | restated |

£ | £ |

| Net obligations repayable:

| Within one year | 25,097 |  | 63,337 |  |

| Between one and five years | 3,323 |  | 32,548 |  |

28,420 |  | 95,885 |  |

| Non-cancellable |

| operating leases |

2025 | 2024 |

| as | restated |

£ | £ |

| Within one year | 26,110 |  | 33,707 |  |

| Between one and five years | - |  | 26,110 |  |

26,110 |  | 59,817 |  |

11. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

| as | restated |

£ | £ |

| Bank overdrafts | 1,921,433 |  | 2,168,651 |  |

| Bank loans | 4,792,607 |  | 5,088,941 |  |

| Hire purchase contracts | 28,420 |  | 95,885 |  |

| Deferred consideration | 3,566,199 |  | 3,303,740 |  |

10,308,659 |  | 10,657,217 |  |

| Bank loans and overdrafts are secured by fixed and floating charges over the assets of the company.

| Deferred consideration is secured against the land and buildings at Bradon Farm.

| Obligations under finance leases and hire purchase contracts are secured on the underlying assets.

| GLOBAL BERRY LTD (REGISTERED NUMBER: 08828704) |

NOTES TO THE FINANCIAL STATEMENTS - continued

For The Year Ended 30 June 2025

12. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

| as | restated |

£ | £ |

| Deferred tax

| Accelerated capital allowances | 234,000 |  | 234,000 |  |

| Deferred tax | 685,107 |  | 756,236 |  |

919,107 |  | 990,236 |  |

| Deferred |

| tax |

£ |

| Balance at 1 July 2024 | 990,236 |  |

| Provided during year | (71,129 | ) |

| Balance at 30 June 2025 | 919,107 |  |

13. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: |  | as restated |

£ | £ |

| 100 | A Shares | £1 | 100 |  | 100 |  |

| 3,053,472 | B Shares | £1 | 3,053,472 |  | 3,053,472 |  |

3,053,572 |  | 3,053,572 |  |

14. | RELATED PARTY DISCLOSURES

| During the year companies which are under the control of a shareholder in the company provided loans to the company totalling £1,315,200 (2024: £1,315,200). At the balance sheet date £1,315,200 (2024: £1,315,200) was outstanding.

| At the year-end,an amount totalling £363,644 (2024: £413,144) was owed by the company to Isle Fruits. (Somerset) Limited, which is shown within debtors due within one year.

| An amount totalling £4,062,313 (2024: £4,062,313) was owed from the company to Bradon Soft Fruit Farm Limited, which is shown within creditors due after one year. Both are related party companies.

| An amount totalling £250,000 (2024: £250,000) was owed from the company to Redneval Consulting Limited, which is shown within accruals due within one year and is an associated company.

| During the prior year, the company also received loans from it's director of £250,000. At 30 June 2025, £210,000 (2024: £250,000) was owed to the director.