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REGISTERED NUMBER: 04835154 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

DAYMER INGREDIENTS LIMITED

DAYMER INGREDIENTS LIMITED (REGISTERED NUMBER: 04835154)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

Page |

Balance Sheet | 1 |

Notes to the Financial Statements | 3 |

DAYMER INGREDIENTS LIMITED (REGISTERED NUMBER: 04835154)

BALANCE SHEET

30 NOVEMBER 2025

| 30.11.25 | 30.11.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 450,431 |  | 439,523 |  |

CURRENT ASSETS

Stocks | 420,292 |  | 639,691 |  |

Debtors | 5 | 524,323 |  | 293,092 |  |

Cash at bank and in hand | 736,516 |  | 1,036,991 |  |

1,681,131 |  | 1,969,774 |  |

CREDITORS

Amounts falling due within one year | 6 | 644,468 |  | 687,807 |  |

NET CURRENT ASSETS | 1,036,663 |  | 1,281,967 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,487,094 |  | 1,721,490 |  |

CREDITORS

Amounts falling due after more than one year | 7 | 96,268 |  | 121,470 |  |

NET ASSETS | 1,390,826 |  | 1,600,020 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 1,390,726 |  | 1,599,920 |  |

SHAREHOLDERS' FUNDS | 1,390,826 |  | 1,600,020 |  |

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

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

The directors acknowledge their 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.

DAYMER INGREDIENTS LIMITED (REGISTERED NUMBER: 04835154)

BALANCE SHEET - continued

30 NOVEMBER 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 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 24 August 2026 and were signed on its behalf by:

J Brace - Director

DAYMER INGREDIENTS LIMITED (REGISTERED NUMBER: 04835154)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

1. | STATUTORY INFORMATION

| Daymer Ingredients Limited is a private company, limited by shares, registered in England and Wales, registered number 04835154. Its registered office is Unit 7 Shipston Business Village, Tilemans Lane, Shipston On Stour, Warwickshire, United Kingdom, CV36 4FF.

| The financial statements are presented in Sterling, which is the functional currency of the company.

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.

| Related party exemption

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| 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.

| Freehold land and buildings |  | - No depreciation |  |

| Leasehold land and buildings |  | - Over the term of the lease |  |

| Fixture and Fittings |  | - 20% on cost |  |

| Computer equipment |  | - 33% on cost |  |

| Motor Vehicle |  | - 25% on reducing balance |  |

| No depreciation is provided on the company's freehold properties since in the opinion of the directors, the expected useful lives are sufficiently long, and the estimated residual values are sufficiently high, that any such depreciation would be immaterial. In view of this, the directors carry out an annual impairment review of their properties.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| 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.

DAYMER INGREDIENTS LIMITED (REGISTERED NUMBER: 04835154)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 NOVEMBER 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.

| Foreign currencies

| Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All differences are taken to profit and loss account.

| 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.

| Financial instruments

| Basic financial liabilities, including trade and other debtors, bank loans and other loans 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 receipts discounted at a market rate of interest.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 10 (2024 - 11 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Freehold |  | and |  | Motor |

| property |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ |

| COST

| At 1 December 2024 | 426,399 |  | 17,097 |  | - |  | 443,496 |  |

| Additions | - |  | 5,302 |  | 12,518 |  | 17,820 |  |

| At 30 November 2025 | 426,399 |  | 22,399 |  | 12,518 |  | 461,316 |  |

| DEPRECIATION

| At 1 December 2024 | - |  | 3,973 |  | - |  | 3,973 |  |

| Charge for year | - |  | 6,390 |  | 522 |  | 6,912 |  |

| At 30 November 2025 | - |  | 10,363 |  | 522 |  | 10,885 |  |

| NET BOOK VALUE

| At 30 November 2025 | 426,399 |  | 12,036 |  | 11,996 |  | 450,431 |  |

| At 30 November 2024 | 426,399 |  | 13,124 |  | - |  | 439,523 |  |

DAYMER INGREDIENTS LIMITED (REGISTERED NUMBER: 04835154)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 NOVEMBER 2025

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

| 30.11.25 |  | 30.11.24

£ | £ |

| Trade debtors | 429,543 |  | 248,437 |  |

| Amounts owed by group undertakings | 51 |  | 51 |  |

| Other debtors | 94,729 |  | 44,604 |  |

524,323 |  | 293,092 |  |

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

| 30.11.25 |  | 30.11.24

£ | £ |

| Bank loans and overdrafts | 31,005 |  | 29,975 |  |

| Trade creditors | 151,024 |  | 75,566 |  |

| Taxation and social security | 11,637 |  | 463,206 |  |

| Other creditors | 450,802 |  | 119,060 |  |

644,468 |  | 687,807 |  |

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

| 30.11.25 |  | 30.11.24

£ | £ |

| Bank loans | 96,268 |  | 121,470 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans - over 5 years | 3,640 |  | 20,409 |  |

8. | SECURED DEBTS

| The following secured debts are included within creditors:

| 30.11.25 |  | 30.11.24

£ | £ |

| Bank loans | 118,011 |  | 133,892 |  |

| The bank loan is secured by way of a charge against the company's property.