ACCOUNTS - Final Accounts preparation

Registered number: 12768848

	FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 31 DECEMBER 2025

	CEVA HAMPTON LIMITED


CEVA HAMPTON LIMITED

COMPANY INFORMATION

Directors	R. Geary
	I. Khan (appointed 1 January 2026)


Registered number	12768848


Registered office	Explorer House, Mercury Park
	Wycombe Lane
	Wooburn Green
	High Wycombe
	Buckinghamshire
	HP10 0HH


Independent auditor	Menzies LLP
	Chartered Accountants & Statutory Auditor
	2nd Floor, Origin One
	108 High Street
	Crawley
	RH10 1BD


CEVA HAMPTON LIMITED

CONTENTS

	Page
Statement of financial position	1
Statement of changes in equity	2
Notes to the financial statements	3 - 5


CEVA HAMPTON LIMITED REGISTERED NUMBER:12768848

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2025

		2025		2024
Note		£		£


Current assets
Debtors: amounts falling due within one year	4	14,999		6,507
Cash at bank and in hand		257,424		6,124
		272,423		12,631
Creditors: amounts falling due within one year	5	(655,019)		(317,924)
Net current liabilities			(382,596)		(305,293)
Total assets less current liabilities			(382,596)		(305,293)

Net liabilities			(382,596)		(305,293)

Capital and reserves
Called up share capital	6	1	1
Share premium account		382,203	382,203
Profit and loss account		(764,800)	(687,497)
		(382,596)	(305,293)

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

I. Khan

Director

Date: 24 September 2026

The notes on pages 3 to 5 form part of these financial statements.

Page 1


CEVA HAMPTON LIMITED

STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 31 DECEMBER 2025

	Called up share capital	Share premium account	Profit and loss account	Total equity
	£	£	£	£
At 1 January 2024	1	232,203	(568,306)	(336,102)

Loss for the year	-	-	(119,191)	(119,191)
Contributions by and distributions to owners
Issue of shares	-	150,000	-	150,000

At 1 January 2025	1	382,203	(687,497)	(305,293)

Loss for the year	-	-	(77,303)	(77,303)
Total transactions with owners	-	-	-	-
At 31 December 2025	1	382,203	(764,800)	(382,596)

The notes on pages 3 to 5 form part of these financial statements.

Page 2


CEVA HAMPTON LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1.	General information

Ceva Hampton Limited (Formerly Touchlight Aquaculture Limited) is a private company limited by shares incorporated in England and Wales. The Company's registered number and office is disclosed on the Company information page.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Going concern

The Company has no income and is therefore reliant on the continued support of its parent company to enable it to continue to meet its liabilities as they fall due. The parent company is committed to continuing to provide the support required to allow the Company to continue trading for the foreseeable future and the directors have received confirmation of their intention to do so. The directors therefore believe that the Company is able to continue in operational existence. Therefore, it is the directors’ opinion that the going concern basis of preparation continues to be appropriate.

2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

2.5

Financial instruments

The Company only enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

Employees

The average monthly number of employees, including directors, during the year was 2 (2024 - 4).

Page 3


CEVA HAMPTON LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Debtors

					2025	2024
					£	£


Other debtors	14,999	6,507
	14,999	6,507

5.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	9,946	29,292
Amounts owed to group undertakings	630,088	273,647
Accruals and deferred income	14,985	14,985
	655,019	317,924

6.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

Nil (2024 - 600) A Ordinary shares of £0.001 each	-	0.600
Nil (2024 - 417) B Ordinary shares of £0.001 each	-	0.417
1,017 (2024 - nil) Ordinary shares of £0.001 each	1.017	-

	1.017	1.017

Allotted, called up and unpaid

Nil (2024 - 100) C Ordinary shares of £0.001 each	-	0.100
100 (2024 - nil) Ordinary shares of £0.001 each	0.100	-

	0.100	0.100

On 14 January 2025, the Company's existing share classes comprising 600 A Ordinary shares, 417 B Ordinary shares and 100 C Ordinary shares were redesignated as Ordinary shares of £0.001 each following the adoption of new articles of association. The rights attaching to those shares were amended on the same date, granting them full rights regarding voting, payment of dividends and distributions . The redesignation did not result in any change to the aggregate nominal value of the Company's issued share capital.

Page 4


CEVA HAMPTON LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

7.	Parent company

The parent undertaking of both the smallest and largest group for which consolidated financial statements are prepared is Ceva Santé Animale S.A. Copies of the consolidated financial statements of Ceva Santé Animale S.A. may be obtained from 8 Rue de Logrono, 33500 Libourne, France.

On 14 January 2025, 100% of the share capital was acquired by Ceva Animal Health Limited. Following this, the Company changed its name from Touchlight Aquaculture Limited to Ceva Hampton Limited.

8.	Auditor's information

The auditor's report on the financial statements for the year ended 31 December 2025 was unqualified.

The audit report was signed on 24 September 2026 by Anna Johnston FCA (Senior statutory auditor) on behalf of Menzies LLP.

Page 5