REGISTERED NUMBER: 11459639 (England and Wales)

Financial Statements

for the Year Ended 31 December 2025

for

Chiltern Natural Foods Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

J L Priestley

REGISTERED OFFICE:

Melbourne Park House

Royal Oak Business Park

East Road

Sleaford

Lincolnshire

NG34 7EQ

REGISTERED NUMBER:

11459639 (England and Wales)

SENIOR STATUTORY AUDITOR:

James Sewell BA (Hons) FCA CTA

AUDITORS:

Wright Vigar Limited

Statutory Auditors

Chartered Accountants & Business Advisers

15 Newland

Lincoln

Lincolnshire

LN1 1XG

CURRENT ASSETS

Stocks

613,739

-

Debtors

4

6,925,495

3,965,082

Cash at bank and in hand

-

440,873

7,539,234

4,405,955

CREDITORS

Amounts falling due within one year

5

6,283,944

3,583,584

NET CURRENT ASSETS

1,255,290

822,371

TOTAL ASSETS LESS CURRENT LIABILITIES

1,255,290

822,371

CAPITAL AND RESERVES

Called up share capital

7

1

1

Retained earnings

1,255,289

822,370

SHAREHOLDERS' FUNDS

1,255,290

822,371

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 3 July 2026 and were signed by:

J L Priestley - Director

1.	STATUTORY INFORMATION

Chiltern Natural Foods Limited 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. 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.

Stocks

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

Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section

12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to

the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when

there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a

net basis or to realise the asset and settle the liability simultaneously.

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.

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

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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Foreign currency transactions are translated into the functional currency using the exchange rates used with the company's banking provider at the date of the transaction. The exchange rates applied represent rates at which the company is able to settle foreign currency transactions and are considered a reasonable approximation of the spot exchange rate at the transaction date.

Exchange differences arising on settlement of foreign currency transactions and on retranslation of monetary assets and liabilities are recognised in the profit and loss account in the period in which they arise.

The company applies this policy consistently to all foreign currency transactions.

Going concern

At the balance sheet date, the company owes its parent company, Melbourne Holdings Limited, £3.5m which is repayable on demand.

Melbourne Holdings Limited, has confirmed its intention to continue providing support to the company for at least one year from the date these financial statements are approved. On this basis, the director believes that there is no uncertainty over the company's ability to continue trading and accordingly believes it is appropriate to prepare the financial statements on a going concern basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

5,703,296

2,894,963

Other debtors

1,222,199

1,070,119

6,925,495

3,965,082

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

2,150,781

-

Trade creditors

456,140

14,677

Taxation and social security

73,673

64,907

Other creditors

3,603,350

3,504,000

6,283,944

3,583,584

6.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank overdrafts

2,150,781

-

The company has entered into an inter-company guarantee to secure the bank borrowings of the Melbourne Holdings Limited Group.

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary Shares

£1

1

1

8.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

James Sewell BA (Hons) FCA CTA (Senior Statutory Auditor)

for and on behalf of Wright Vigar Limited

9.	IMMEDIATE AND ULTIMATE CONTROLLING PARTY

The immediate parent company is Melbourne Food Group Limited. Their registered office address is:

Melbourne Park House

Royal Oak Business Park

East Road

Sleaford

Lincolnshire

NG34 7EQ

The ultimate parent company is Melbourne Holdings Limited. Consolidated financial statements for the ultimate parent company are filed with the Registrar of Companies where copies may be obtained.

The company was under the control of J L Priestley throughout the current and previous year by virtue of a majority holding of direct and indirect shares.