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REGISTERED NUMBER: 14373288 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2024

for

A.C. The Food Art Company (UK) Limited

A.C. The Food Art Company (UK) Limited (Registered number: 14373288)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


A.C. The Food Art Company (UK) Limited

Company Information
for the Year Ended 30 September 2024







DIRECTORS: Mrs A Karapanagiotou
Mr C Pareas





REGISTERED OFFICE: 130a Darkes Lane
Potters Bar
Hertfordshire
EN6 1AF





REGISTERED NUMBER: 14373288 (England and Wales)





ACCOUNTANTS: M Georghiades & Associates
Chartered Certified Accountants
130A Darkes Lane
Potters Bar
Hertfordshire
EN6 1AF

A.C. The Food Art Company (UK) Limited (Registered number: 14373288)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £   
CURRENT ASSETS
Debtors 4 2,500 2,500

CREDITORS
Amounts falling due within one year 5 2,300 2,300
NET CURRENT ASSETS 200 200
TOTAL ASSETS LESS CURRENT
LIABILITIES

200

200

CAPITAL AND RESERVES
Called up share capital 6 200 200
SHAREHOLDERS' FUNDS 200 200

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 July 2025 and were signed on its behalf by:




Mrs A Karapanagiotou - Director



Mr C Pareas - Director


A.C. The Food Art Company (UK) Limited (Registered number: 14373288)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

A.C. The Food Art Company (UK) 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.

2. ACCOUNTING POLICIES

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

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Creditors
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.

Debtors
Short term debtors are measured at a transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised costs determined using the effective interest method, less any impairments losses for bad and doubtful debts.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - 2 ).

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Other debtors 2,500 2,500

A.C. The Food Art Company (UK) Limited (Registered number: 14373288)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Other creditors 2,300 2,300

6. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.9.24 30.9.23
value: £    £   
200 Ordinary £1.00 200 200

7. RESERVES
Retained
earnings
£   

Profit for the year -
At 30 September 2024 -

8. CLIMATE CHANGES AND ENVIRONMENTAL RESPONSIBILITIES

Environmental Risks
Due to the nature of the entity's operational activities there's no exposure to significant environmental risks.

Climate changes and environmental responsibility
Despite the fact that our organisation offering general imports and exports of prepacked frozen food and other imports and exports related services, we are always consider the environmental sustainability. Future business performance will be impacted by our ability to effectively manage the transition to a low carbon economy balancing commercial decisions with the environmental responsibility, agreeing business-wide decarbonisation priorities and managing changes in customer preferences.
This include management of the increasing costs associated with sustainable materials, recycling carbon pricing and further technological, policy and regulatory interventions.
We are operating in a world and a sector with high pressure from carbon-conscious customers, government bodies and regulators to operate in a more environmentally conscious manner. To respond to the circular economy, waste reduction and low carbon products and use of a recycled parts and related components.