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

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

Purity Soft Drinks Limited (formerly known as Juiceburst Limited) is a private company limited by shares incorporated in England and Wales. The registered office is Douglas House, Mounts Road, Wednesbury, West Midlands, WS10 0BU.

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 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.

This company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group. The company has therefore taken advantage of exemptions from the following disclosure requirements:

• Section 4 ‘Statement of Financial Position’ – Reconciliation of the opening and closing number of shares;

• Section 7 ‘Statement of Cash Flows’ – Presentation of a statement of cash flow and related notes and disclosures;

• Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instrument Issues’ – Carrying amounts, interest income/expense and net gains/losses for each category of financial instrument; basis of determining fair values; details of collateral, loan defaults or breaches, details of hedges, hedging fair value changes recognised in profit or loss and in other comprehensive income;

• Section 33 ‘Related Party Disclosures’ – Compensation for key management personnel.

The financial statements of the company are consolidated in the financial statements of the ultimate parent undertaking, Aurora Topco 1 Limited. These consolidated financial statements are available to the public from Companies House, Crown Way, Cardiff, CF14 3UZ.

The directors have preparedtrue group cash flow forecasts from the date of approval of these financial statements through to July 2027 which indicate that the company will have sufficient funds, through funding from a fellow subsidiary The Juice Burst Drinks Co Ltd, to meet any liabilities if they fall due for a period of at least 12 months from date of approval of these financial statements. Group cash forecasts have been prepared as this company is reliant on the group for its revenue and any costs incurred are paid by group companies as well, therefore a letter of support has been obtained.

Consequently, the directors are confident that the Company will have sufficient funds to continue to meet its liabilities as they fall due for at least 12 months from the date of approval of the financial statements and therefore have prepared the financial statements on a going concern basis.

Financial instruments are measured at cost. The company has no other financial instruments measured at fair value.

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.

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

The only employees of the company are the directors who received no remuneration during the period. All costs are borne by other group undertakings.

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 27 March 2026 and of its profit for the 52 week period 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.

The Company is a subsidiary undertaking of Aurora Topco 1 Limited, registered office being Douglas House, Mounts Road, Wednesbury, WS10 0BU. The ultimate controlling party is a fund managed by Verdane Fund Manager AB, an investment management firm, by virtue of its majority shareholding in Aurora Topco 1 Limited held through Aurora Holdco Limited, registered office 24 Old Queen Street, London, SW1H 9HP.

The smallest group in which the results of the company are consolidated is that headed by

Aurora Topco 1 Limited, incorporated in the United Kingdom. The consolidated financial statements of this group are available to the public and may be obtained from Douglas House, Mounts Road, Wednesbury, WS10 0BU.