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

The company is entitled to the exemption from the requirement to prepare a strategic report under the Companies Act 2006 applicable to companies qualifying as small.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

Heijs Food Products Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 5th Floor, Klaco House, 28 St. John's Square, London, EC1M 4DN.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Revenue comprises sales of poultry and food products to customers, net of value added tax, discounts and rebates. Revenue is recognised when control of the goods passes to the customer, generally on dispatch or delivery in accordance with contractual terms. Revenue is measured at the fair value of the consideration received or receivable.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

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.

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, 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 payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

The tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

The average monthly number of persons (including directors) employed by the company during the year was:

The company’s principal financial instruments comprise amounts due to related undertakings, trade receivables and trade payables arising directly from operations. The directors consider exposure to financial risk to be limited and no derivative or complex financial instruments are held.

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is qualified and includes the following:

Qualified Opinion

As described in Note 12 to the financial statements, the Company recorded a prior year adjustment during the year ended 31 December 2025. We were appointed as auditors after the commencement of the current year and the opening balances at 1 January 2025 were not previously audited. Due to the absence of adequate accounting records and supporting documentation relating to the opening balances and the company undertaking a prior year adjustment, we were unable to obtain sufficient appropriate audit evidence regarding the completeness, existence, valuation and accuracy of the opening balances. Consequently, we were unable to determine whether any adjustments might have been necessary to the opening balances, retained earnings, profit or loss for the current year and related disclosures.

Basis for qualified opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

During the year the company entered into the following transactions with related parties:

During the year, the company traded with related undertakings within the wider group in the ordinary course of business. Transactions principally related to the purchase and sale of food products and wider group trading arrangements.

At 31 December 2025, balances due from related undertakings amounted to £405,561 (2024: £1,017,553). The balances are unsecured, interest free and repayable on demand.

The company is wholly owned by B.V. Beheermaatschappij Heijs Food Products incorporated in the Netherlands, which is considered the immediate and ultimate parent undertaking.

The immediate and ultimate parent undertaking is B.V. Beheermaatschappij Heijs Food Products, a company incorporated in the Netherlands, which holds 100% of the issued share capital of the company.

The prior period adjustment relates to historic direct costs and associated corporation tax adjustments identified during the year following a review of prior period trading arrangements.