<?xml version="1.0"?>
<xbrli:xbrl xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:ifrs="http://xbrl.iasb.org/taxonomy/2010-04-30/ifrs" xmlns:example3="http://www.iasb.org/xbrl/example3">
  <link:schemaRef xlink:href="example3_2010-07-22.xsd" xlink:type="simple"/>
  <ifrs:DisclosureOfInventoriesExplanatory contextRef="e-2-1279825168073">&lt;div xmlns="http://www.w3.org/1999/xhtml"&gt;
            &lt;p&gt;
              &lt;b class="xbrladdon_selection"&gt;Accounting policy&lt;/b&gt;
            &lt;/p&gt;
            &lt;p title="Name/Code: DescriptionOfAccountingPolicyForMeasuringInventories [http://xbrl.iasb.org/taxonomy/2010-04-30/ifrs]"&gt;
              Inventories are measured at the lower of cost and estimated selling price less costs to complete and sell. The cost of perishable produce is calculated using the first-in, first-out (FIFO) method. The weighted average cost formula is used for all other inventories.
            &lt;/p&gt;
          &lt;/div&gt;
          &lt;p xmlns="http://www.w3.org/1999/xhtml"&gt;
            &lt;b&gt;Inventories&lt;/b&gt;
          &lt;/p&gt;
          &lt;table xmlns="http://www.w3.org/1999/xhtml" style="border: 2px solid grey;"&gt;
            &lt;tbody&gt;
              &lt;tr style="margin: 5px;"&gt;
                &lt;td&gt;
                  &lt;br/&gt;
                &lt;/td&gt;
                &lt;td&gt;
                  &lt;br/&gt;
                &lt;/td&gt;
                &lt;td style="width: 60px;"&gt;
                  &lt;b&gt;31-12-2009&lt;/b&gt;
                &lt;/td&gt;
                &lt;td&gt;
                  &lt;br/&gt;
                &lt;/td&gt;
                &lt;td style="width: 60px;"&gt;
                  &lt;b&gt;31-12-2008&lt;/b&gt;
                &lt;/td&gt;
                &lt;td&gt;
                  &lt;br/&gt;
                &lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr&gt;
                &lt;td style="vertical-align: top;"&gt;
                  &lt;br/&gt;
                &lt;/td&gt;
                &lt;td style="vertical-align: top;"&gt;
                  &lt;br/&gt;
                &lt;/td&gt;
                &lt;td style="vertical-align: top; text-align: center;"&gt;£&lt;/td&gt;
                &lt;td style="vertical-align: top;"&gt;
                  &lt;br/&gt;
                &lt;/td&gt;
                &lt;td style="vertical-align: top; text-align: center;"&gt;£&lt;/td&gt;
                &lt;td style="vertical-align: top;"&gt;
                  &lt;br/&gt;
                &lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr&gt;
                &lt;td style="width: 500px;"&gt;
                  &lt;span class="taxonomy-label" xml:lang="en"&gt;Finished goods&lt;/span&gt;
                &lt;/td&gt;
                &lt;td&gt;
                  &lt;br/&gt;
                &lt;/td&gt;
                &lt;td style="text-align: right;" title="Name/Code: FinishedGoods [http://xbrl.iasb.org/taxonomy/2010-04-30/ifrs]"&gt;
                  10,000
                &lt;/td&gt;
                &lt;td&gt;
                  &lt;br/&gt;
                &lt;/td&gt;
                &lt;td style="text-align: right;" title="Name/Code: FinishedGoods [http://xbrl.iasb.org/taxonomy/2010-04-30/ifrs]"&gt;
                  15,000
                &lt;/td&gt;
                &lt;td&gt;
                  &lt;br/&gt;
                &lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr&gt;
                &lt;td style="vertical-align: top; width: 500px;"&gt;
                  &lt;span class="taxonomy-label" xml:lang="en"&gt;Work in progress&lt;/span&gt;
                &lt;/td&gt;
                &lt;td style="vertical-align: top;"&gt;
                  &lt;br/&gt;
                &lt;/td&gt;
                &lt;td style="vertical-align: top; text-align: right;" title="Name/Code: WorkInProgress [http://xbrl.iasb.org/taxonomy/2010-04-30/ifrs]"&gt;
                  1,000
                &lt;/td&gt;
                &lt;td style="vertical-align: top;"&gt;
                  &lt;br/&gt;
                &lt;/td&gt;
                &lt;td style="vertical-align: top; text-align: right;" title="Name/Code: WorkInProgress [http://xbrl.iasb.org/taxonomy/2010-04-30/ifrs]"&gt;
                  500
                &lt;/td&gt;
                &lt;td style="vertical-align: top;"&gt;
                  &lt;br/&gt;
                &lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr&gt;
                &lt;td style="width: 500px;"&gt;
                  &lt;span class="taxonomy-label"&gt;Consumable stores&lt;/span&gt;
                &lt;/td&gt;
                &lt;td&gt;
                  &lt;br/&gt;
                &lt;/td&gt;
                &lt;td style="text-align: right;" title="Name/Code: ConsumableStores [http://www.iasb.org/xbrl/example3]"&gt;
                  20,000
                &lt;/td&gt;
                &lt;td&gt;
                  &lt;br/&gt;
                &lt;/td&gt;
                &lt;td style="text-align: right;" title="Name/Code: ConsumableStores [http://www.iasb.org/xbrl/example3]"&gt;
                  18,000
                &lt;/td&gt;
                &lt;td&gt;
                  &lt;br/&gt;
                &lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr&gt;
                &lt;td style="width: 500px;"&gt;
                  &lt;span class="taxonomy-label" xml:lang="en"&gt;Raw materials&lt;/span&gt;
                &lt;/td&gt;
                &lt;td&gt;
                  &lt;br/&gt;
                &lt;/td&gt;
                &lt;td style="text-align: right;" title="Name/Code: RawMaterials [http://xbrl.iasb.org/taxonomy/2010-04-30/ifrs]"&gt;
                  60,000
                &lt;/td&gt;
                &lt;td&gt;
                  &lt;br/&gt;
                &lt;/td&gt;
                &lt;td style="text-align: right;" title="Name/Code: RawMaterials [http://xbrl.iasb.org/taxonomy/2010-04-30/ifrs]"&gt;
                  60,000
                &lt;/td&gt;
                &lt;td&gt;
                  &lt;br/&gt;
                &lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr&gt;
                &lt;td style="vertical-align: top;"&gt;
                  &lt;br/&gt;
                &lt;/td&gt;
                &lt;td style="vertical-align: top;"&gt;
                  &lt;br/&gt;
                &lt;/td&gt;
                &lt;td style="vertical-align: top;"&gt;
                  &lt;br/&gt;
                &lt;/td&gt;
                &lt;td style="vertical-align: top;"&gt;
                  &lt;br/&gt;
                &lt;/td&gt;
                &lt;td style="vertical-align: top;"&gt;
                  &lt;br/&gt;
                &lt;/td&gt;
                &lt;td style="vertical-align: top;"&gt;
                  &lt;br/&gt;
                &lt;/td&gt;
              &lt;/tr&gt;
              &lt;tr&gt;
                &lt;td style="vertical-align: top; font-weight: bold; background-color: rgb(204, 204, 255);"&gt;
                  &lt;b&gt;Total carrying amount&lt;/b&gt;
                &lt;/td&gt;
                &lt;td style="vertical-align: top; font-weight: bold; background-color: rgb(204, 204, 255);"&gt;
                  &lt;br/&gt;
                &lt;/td&gt;
                &lt;td style="vertical-align: top; font-weight: bold; text-align: right; background-color: rgb(204, 204, 255);" title="Name/Code: Inventories [http://xbrl.iasb.org/taxonomy/2010-04-30/ifrs]"&gt;
                  91,000
                &lt;/td&gt;
                &lt;td style="vertical-align: top; font-weight: bold; background-color: rgb(204, 204, 255);"&gt;
                  &lt;br/&gt;
                &lt;/td&gt;
                &lt;td style="vertical-align: top; font-weight: bold; text-align: right; background-color: rgb(204, 204, 255);" title="Name/Code: Inventories [http://xbrl.iasb.org/taxonomy/2010-04-30/ifrs]"&gt;
                  93,500
                &lt;/td&gt;
                &lt;td style="vertical-align: top; font-weight: bold; background-color: rgb(204, 204, 255);"&gt;
                  &lt;br/&gt;
                &lt;/td&gt;
              &lt;/tr&gt;
            &lt;/tbody&gt;
          &lt;/table&gt;
          &lt;p xmlns="http://www.w3.org/1999/xhtml" class="xbrladdon_selection" title="Name/Code: InventoryWritedown [http://xbrl.iasb.org/taxonomy/2010-04-30/ifrs]"&gt;
            The cost of goods sold during 2009 is £
            845,000
            (2008: £
            800,000
            ). It includes £
            45,000
            impairment loss of flood-damaged raw materials (2008:
            -
            ).
          &lt;/p&gt;
          &lt;p xmlns="http://www.w3.org/1999/xhtml" title="Name/Code: InventoriesPledgedAsSecurityForLiabilities [http://xbrl.iasb.org/taxonomy/2010-04-30/ifrs]"&gt;
            At 31 December 2009 £
            30,000
            (2008: £
            30,000
            ) of the entity’s raw material was pledged as security.
          &lt;/p&gt;</ifrs:DisclosureOfInventoriesExplanatory>
  <ifrs:DescriptionOfAccountingPolicyForMeasuringInventories contextRef="e-2-1279825168073">Inventories are measured at the lower of cost and estimated selling price less costs to complete and sell. The cost of perishable produce is calculated using the first-in, first-out (FIFO) method. The weighted average cost formula is used for all other inventories.</ifrs:DescriptionOfAccountingPolicyForMeasuringInventories>
  <ifrs:FinishedGoods decimals="0" contextRef="m-3-1279833653232" unitRef="unit-1278335069230">10000</ifrs:FinishedGoods>
  <ifrs:FinishedGoods decimals="0" contextRef="m-0-1279833653226" unitRef="unit-1278335069230">15000</ifrs:FinishedGoods>
  <ifrs:WorkInProgress decimals="0" contextRef="m-3-1279833653232" unitRef="unit-1278335069230">1000</ifrs:WorkInProgress>
  <ifrs:WorkInProgress decimals="0" contextRef="m-0-1279833653226" unitRef="unit-1278335069230">500</ifrs:WorkInProgress>
  <example3:ConsumableStores decimals="0" contextRef="m-3-1279833653232" unitRef="unit-1278335069230">20000</example3:ConsumableStores>
  <example3:ConsumableStores decimals="0" contextRef="m-0-1279833653226" unitRef="unit-1278335069230">18000</example3:ConsumableStores>
  <ifrs:RawMaterials decimals="0" contextRef="m-3-1279833653232" unitRef="unit-1278335069230">60000</ifrs:RawMaterials>
  <ifrs:RawMaterials decimals="0" contextRef="m-0-1279833653226" unitRef="unit-1278335069230">60000</ifrs:RawMaterials>
  <ifrs:Inventories decimals="0" contextRef="m-3-1279833653232" unitRef="unit-1278335069230">91000</ifrs:Inventories>
  <ifrs:Inventories decimals="0" contextRef="m-0-1279833653226" unitRef="unit-1278335069230">93500</ifrs:Inventories>
  <ifrs:CostOfInventoriesRecognisedAsExpenseDuringPeriod decimals="0" contextRef="e-2-1279825168073" unitRef="unit-1278335069230">845000</ifrs:CostOfInventoriesRecognisedAsExpenseDuringPeriod>
  <ifrs:CostOfInventoriesRecognisedAsExpenseDuringPeriod decimals="0" contextRef="d-0-1279877436146" unitRef="unit-1278335069230">800000</ifrs:CostOfInventoriesRecognisedAsExpenseDuringPeriod>
  <ifrs:InventoryWritedown decimals="0" contextRef="e-2-1279825168073" unitRef="unit-1278335069230">45000</ifrs:InventoryWritedown>
  <ifrs:InventoryWritedown decimals="0" contextRef="d-0-1279877436146" unitRef="unit-1278335069230">0</ifrs:InventoryWritedown>
  <ifrs:InventoriesPledgedAsSecurityForLiabilities decimals="0" contextRef="m-3-1279833653232" unitRef="unit-1278335069230">30000</ifrs:InventoriesPledgedAsSecurityForLiabilities>
  <ifrs:InventoriesPledgedAsSecurityForLiabilities decimals="0" contextRef="m-0-1279833653226" unitRef="unit-1278335069230">30000</ifrs:InventoriesPledgedAsSecurityForLiabilities>
  <xbrli:context id="m-0-1279833653226">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.iasb.org/xbrl/example">Example3</xbrli:identifier>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:instant>2008-12-31</xbrli:instant>
    </xbrli:period>
  </xbrli:context>
  <xbrli:context id="e-2-1279825168073">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.iasb.org/xbrl/example">Example3</xbrli:identifier>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:startDate>2009-01-01</xbrli:startDate>
      <xbrli:endDate>2009-12-31</xbrli:endDate>
    </xbrli:period>
  </xbrli:context>
  <xbrli:context id="d-0-1279877436146">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.iasb.org/xbrl/example">Example3</xbrli:identifier>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:startDate>2008-01-01</xbrli:startDate>
      <xbrli:endDate>2008-12-31</xbrli:endDate>
    </xbrli:period>
  </xbrli:context>
  <xbrli:context id="m-3-1279833653232">
    <xbrli:entity>
      <xbrli:identifier scheme="http://www.iasb.org/xbrl/example">Example3</xbrli:identifier>
    </xbrli:entity>
    <xbrli:period>
      <xbrli:instant>2009-12-31</xbrli:instant>
    </xbrli:period>
  </xbrli:context>
  <xbrli:unit id="unit-1278335069230">
    <xbrli:measure xmlns:iso4217="http://www.xbrl.org/2003/iso4217">iso4217:GBP</xbrli:measure>
  </xbrli:unit>
</xbrli:xbrl>