2022-07-012023-06-302023-06-30false12658639ADEPA FOOD LTD2024-03-15iso4217:GBPxbrli:pure126586392022-07-01126586392023-06-30126586392022-07-012023-06-30126586392021-07-01126586392022-06-30126586392021-07-012022-06-3012658639bus:SmallEntities2022-07-012023-06-3012658639bus:AuditExempt-NoAccountantsReport2022-07-012023-06-3012658639bus:FullAccounts2022-07-012023-06-3012658639bus:PrivateLimitedCompanyLtd2022-07-012023-06-3012658639core:WithinOneYear2023-06-3012658639core:AfterOneYear2023-06-3012658639core:WithinOneYear2022-06-3012658639core:AfterOneYear2022-06-3012658639core:ShareCapital2023-06-3012658639core:SharePremium2023-06-3012658639core:RevaluationReserve2023-06-3012658639core:OtherReservesSubtotal2023-06-3012658639core:RetainedEarningsAccumulatedLosses2023-06-3012658639core:ShareCapital2022-06-3012658639core:SharePremium2022-06-3012658639core:RevaluationReserve2022-06-3012658639core:OtherReservesSubtotal2022-06-3012658639core:RetainedEarningsAccumulatedLosses2022-06-3012658639core:LandBuildings2023-06-3012658639core:PlantMachinery2023-06-3012658639core:Vehicles2023-06-3012658639core:FurnitureFittings2023-06-3012658639core:OfficeEquipment2023-06-3012658639core:NetGoodwill2023-06-3012658639core:IntangibleAssetsOtherThanGoodwill2023-06-3012658639core:ListedExchangeTraded2023-06-3012658639core:UnlistedNon-exchangeTraded2023-06-3012658639core:LandBuildings2022-06-3012658639core:PlantMachinery2022-06-3012658639core:Vehicles2022-06-3012658639core:FurnitureFittings2022-06-3012658639core:OfficeEquipment2022-06-3012658639core:NetGoodwill2022-06-3012658639core:IntangibleAssetsOtherThanGoodwill2022-06-3012658639core:ListedExchangeTraded2022-06-3012658639core:UnlistedNon-exchangeTraded2022-06-3012658639core:LandBuildings2022-07-012023-06-3012658639core:PlantMachinery2022-07-012023-06-3012658639core:Vehicles2022-07-012023-06-3012658639core:FurnitureFittings2022-07-012023-06-3012658639core:OfficeEquipment2022-07-012023-06-3012658639core:NetGoodwill2022-07-012023-06-3012658639core:IntangibleAssetsOtherThanGoodwill2022-07-012023-06-3012658639core:ListedExchangeTraded2022-07-012023-06-3012658639core:UnlistedNon-exchangeTraded2022-07-012023-06-3012658639core:MoreThanFiveYears2022-07-012023-06-3012658639core:Non-currentFinancialInstruments2023-06-3012658639core:Non-currentFinancialInstruments2022-06-3012658639dpl:CostSales2022-07-012023-06-3012658639dpl:DistributionCosts2022-07-012023-06-3012658639core:LandBuildings2022-07-012023-06-3012658639core:PlantMachinery2022-07-012023-06-3012658639core:Vehicles2022-07-012023-06-3012658639core:FurnitureFittings2022-07-012023-06-3012658639core:OfficeEquipment2022-07-012023-06-3012658639dpl:AdministrativeExpenses2022-07-012023-06-3012658639core:NetGoodwill2022-07-012023-06-3012658639core:IntangibleAssetsOtherThanGoodwill2022-07-012023-06-3012658639dpl:GroupUndertakings2022-07-012023-06-3012658639dpl:ParticipatingInterests2022-07-012023-06-3012658639dpl:GroupUndertakingscore:ListedExchangeTraded2022-07-012023-06-3012658639core:ListedExchangeTraded2022-07-012023-06-3012658639dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-07-012023-06-3012658639core:UnlistedNon-exchangeTraded2022-07-012023-06-3012658639dpl:CostSales2021-07-012022-06-3012658639dpl:DistributionCosts2021-07-012022-06-3012658639core:LandBuildings2021-07-012022-06-3012658639core:PlantMachinery2021-07-012022-06-3012658639core:Vehicles2021-07-012022-06-3012658639core:FurnitureFittings2021-07-012022-06-3012658639core:OfficeEquipment2021-07-012022-06-3012658639dpl:AdministrativeExpenses2021-07-012022-06-3012658639core:NetGoodwill2021-07-012022-06-3012658639core:IntangibleAssetsOtherThanGoodwill2021-07-012022-06-3012658639dpl:GroupUndertakings2021-07-012022-06-3012658639dpl:ParticipatingInterests2021-07-012022-06-3012658639dpl:GroupUndertakingscore:ListedExchangeTraded2021-07-012022-06-3012658639core:ListedExchangeTraded2021-07-012022-06-3012658639dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-07-012022-06-3012658639core:UnlistedNon-exchangeTraded2021-07-012022-06-3012658639core:NetGoodwill2023-06-3012658639core:IntangibleAssetsOtherThanGoodwill2023-06-3012658639core:LandBuildings2023-06-3012658639core:PlantMachinery2023-06-3012658639core:Vehicles2023-06-3012658639core:FurnitureFittings2023-06-3012658639core:OfficeEquipment2023-06-3012658639core:AfterOneYear2023-06-3012658639core:WithinOneYear2023-06-3012658639core:ListedExchangeTraded2023-06-3012658639core:UnlistedNon-exchangeTraded2023-06-3012658639core:ShareCapital2023-06-3012658639core:SharePremium2023-06-3012658639core:RevaluationReserve2023-06-3012658639core:OtherReservesSubtotal2023-06-3012658639core:RetainedEarningsAccumulatedLosses2023-06-3012658639core:NetGoodwill2022-06-3012658639core:IntangibleAssetsOtherThanGoodwill2022-06-3012658639core:LandBuildings2022-06-3012658639core:PlantMachinery2022-06-3012658639core:Vehicles2022-06-3012658639core:FurnitureFittings2022-06-3012658639core:OfficeEquipment2022-06-3012658639core:AfterOneYear2022-06-3012658639core:WithinOneYear2022-06-3012658639core:ListedExchange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ADEPA FOOD LTD

Registered Number
12658639
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2023

ADEPA FOOD LTD
Company Information
for the year from 1 July 2022 to 30 June 2023

Director

EFFAH, Darkowah

Registered Address

26 The Market Square, Edmonton Green, London
The Market Square
London
N9 0TZ

Registered Number

12658639 (England and Wales)
ADEPA FOOD LTD
Statement of Financial Position
30 June 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Intangible assets370,00080,000
Tangible assets417,78311,016
87,78391,016
Current assets
Debtors4,3851
Cash at bank and on hand7,6618,609
12,0468,610
Creditors amounts falling due within one year5(123,555)(124,480)
Net current assets (liabilities)(111,509)(115,870)
Total assets less current liabilities(23,726)(24,854)
Creditors amounts falling due after one year6(14,346)-
Net assets(38,072)(24,854)
Capital and reserves
Profit and loss account(38,072)(24,854)
Shareholders' funds(38,072)(24,854)
The financial statements were approved and authorised for issue by the Director on 15 March 2024, and are signed on its behalf by:
EFFAH, Darkowah
Director
Registered Company No. 12658639
ADEPA FOOD LTD
Notes to the Financial Statements
for the year ended 30 June 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Going concern
No material uncertainties related to events or conditions that may casts significant doubt on the ability of the company to continue as a going concern have been identified by the directors.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Intangible assets
Intangible assets are stated at cost less amortisation. Amortisation is provided on intangible assets as follows:
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
2.Average number of employees

20232022
Average number of employees during the year45
3.Intangible assets

Goodwill

Other

Total

£££
Cost or valuation
At 01 July 22-100,000100,000
At 30 June 23-100,000100,000
Amortisation and impairment
At 01 July 22-20,00020,000
Charge for year10,000-10,000
At 30 June 2310,00020,00030,000
Net book value
At 30 June 23(10,000)80,00070,000
At 30 June 22-80,00080,000
4.Tangible fixed assets

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 July 224,600-12,2404,55321,393
Additions-14,231--14,231
At 30 June 234,60014,23112,2404,55335,624
Depreciation and impairment
At 01 July 223,067-4,4062,90410,377
Charge for year7,464---7,464
At 30 June 2310,531-4,4062,90417,841
Net book value
At 30 June 23(5,931)14,2317,8341,64917,783
At 30 June 221,533-7,8341,64911,016
5.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables17,4893,535
Bank borrowings and overdrafts106,066120,945
Total123,555124,480
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts14,346-
Total14,346-