REGISTERED NUMBER: 11180165 (England and Wales)

Jepco (Soiless Systems) Limited

Unaudited Financial Statements

for the Year Ended 31 January 2026

Page

Company information

1

Chartered accountants' report

2

Statement of financial position

3

Notes to the financial statements

4

Directors:

S Goddard

S W Piccaver

Registered office:

Norfolk House Farm

Gedney March

Holbeach

Spalding

Lincolnshire

PE12 9PB

Registered number:

11180165 (England and Wales)

Accountants:

Moore Thompson

Bank House

Broad Street

Spalding

Lincolnshire

PE11 1TB

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of financial position. Readers are cautioned that the Income statement and certain other primary statements and the Directors' report are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Jepco (Soiless Systems) Limited for the year ended 31 January 2026 which comprise the Statement of income and retained earnings, Statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Jepco (Soiless Systems) Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Jepco (Soiless Systems) Limited and state those matters that we have agreed to state to the Board of Directors of Jepco (Soiless Systems) Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Jepco (Soiless Systems) Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Jepco (Soiless Systems) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Jepco (Soiless Systems) Limited. You consider that Jepco (Soiless Systems) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Jepco (Soiless Systems) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Moore Thompson

Bank House

Broad Street

Spalding

Lincolnshire

PE11 1TB

2 October 2026

Fixed assets

Intangible assets

5

594,781

701,308

Investments

6

100

100

594,881

701,408

Current assets

Debtors

7

139,310

130,386

Cash at bank

455

287

139,765

130,673

Creditors

Amounts falling due within one year

8

732,212

829,647

Net current liabilities

(592,447

)

(698,974

)

Total assets less current liabilities

2,434

2,434

Capital and reserves

Called up share capital

9

100

100

Retained earnings

2,334

2,334

Shareholders' funds

2,434

2,434

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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.

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 1 October 2026 and were signed on its behalf by:

S W Piccaver - Director

1.	Statutory information

Jepco (Soiless Systems) 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.	Statement of compliance

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.

3.	Accounting policies

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Intellectual property is being amortised over its estimated useful life.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

4.	Employees and directors

The average number of employees during the year was 2 (2025 - 2 ) .

5.	Intangible fixed assets

Intellectual

property

£

Cost

At 1 February 2025

and 31 January 2026

1,065,279

Amortisation

At 1 February 2025

363,971

Amortisation for year

106,527

At 31 January 2026

470,498

Net book value

At 31 January 2026

594,781

At 31 January 2025

701,308

6.	Fixed asset investments

Shares in

group

undertakings

£

Cost

At 1 February 2025

and 31 January 2026

100

Net book value

At 31 January 2026

100

At 31 January 2025

100

The company owns 100% of the issued share capital of Jepco (Glebe) Limited.

7.

Debtors: amounts falling due within one year

2026

2025

£

£

Trade debtors

139,261

130,337

Called up share capital not paid

49

49

139,310

130,386

8.

Creditors: amounts falling due within one year

2026

2025

£

£

Trade creditors

1,751

4,536

Amounts owed to group undertakings

194,001

410,758

Amounts owed to associates

528,704

406,645

Taxation and social security

6,106

6,208

Other creditors

1,650

1,500

732,212

829,647

9.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

100

100

10.	Ultimate controlling party

The company is a wholly owned subsidiary of Anglia Salads Limited, a company incorporated in England.