Cibus Flavour Farm Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 13828763

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Investments	4		51,362,693		35,643,150

			51,362,693		35,643,150
CURRENT ASSETS
Cash at bank and in hand		84,417		346,448

		84,417		346,448
Creditors: Amounts Falling Due Within One Year	5	(19,247 )		(309,799 )

NET CURRENT ASSETS (LIABILITIES)			65,170		36,649

TOTAL ASSETS LESS CURRENT LIABILITIES			51,427,863		35,679,799

NET ASSETS			51,427,863		35,679,799

CAPITAL AND RESERVES
Called up share capital	6		50,812,120		37,782,330
Profit and Loss Account			615,743		(2,102,531 )

SHAREHOLDERS' FUNDS			51,427,863		35,679,799

Page 1

Page 2

Cibus Flavour Farm Limited

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 2026 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Jeremy Alun-Jones

Director

30th July 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Cibus Flavour Farm Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13828763 . The registered office is 4 Sloane Terrace, London, SW1X 9DQ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2025: 4)

4. Investments

	Unlisted
	£
Cost or Valuation
As at 1 February 2025	35,643,150
Additions	15,719,543

As at 31 January 2026	51,362,693

Provision
As at 1 February 2025	-

As at 31 January 2026	-

Net Book Value
As at 31 January 2026	51,362,693

As at 1 February 2025	35,643,150

Page 3

Page 4

Cibus Flavour Farm Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

5. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	-	109,889
Other taxes and social security	11,948	13,760
Other creditors	7,000	186,150
Accruals and deferred income	299	-

	19,247	309,799

6. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	50,812,120	37,782,330

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