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Hammond Produce Limited (the "Company") is a wholly-owned subsidiary of Grovetree Limited ("Grovetree"). Grovetree
owns 90.4% of the ordinary shares in Phoenix Farm Group Limited ("PFGL"), which in turn owns and controls all the
ordinary shares in Phoenix Speciality Oils Limited ("PSOL") and Hammond Food Oils Limited ("HFOL"). Mr J W
Hammond and Mr A E Hammond, directors and owners of the ordinary shares in Grovetree, also own the majority of the
ordinary shares in T Hammond Farms Limited ("THFL"), which farms on approximately 2,100 acres in Nottinghamshire,
growing vegetables, potatoes, wheat and maize. In accordance with paragraph 33.1A of FRS102, no disclosure is given in
relation to transactions between the Company and those subsidiaries that were wholly-owned by Grovetree throughout the
period.
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