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REGISTERED NUMBER: 06807708 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

UNITED FOODS DIRECT LIMITED

UNITED FOODS DIRECT LIMITED (REGISTERED NUMBER: 06807708)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


UNITED FOODS DIRECT LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTORS: R K Todd
Mrs L Deller
C M Brackenbury





REGISTERED OFFICE: 7a Clifton Road
St. Peters Industrial Estate
Huntingdon
Cambridgeshire
PE29 7EJ





REGISTERED NUMBER: 06807708 (England and Wales)





ACCOUNTANTS: Sargeant Partnership Limited
Chartered Accountants
5 White Oak Square
London Road
Swanley
Kent
BR8 7AG

UNITED FOODS DIRECT LIMITED (REGISTERED NUMBER: 06807708)

BALANCE SHEET
31 MARCH 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 78,491 81,321

CURRENT ASSETS
Stocks 86,320 67,486
Debtors 5 108,944 117,197
Cash in hand 693 760
195,957 185,443
CREDITORS
Amounts falling due within one year 6 120,204 155,980
NET CURRENT ASSETS 75,753 29,463
TOTAL ASSETS LESS CURRENT
LIABILITIES

154,244

110,784

PROVISIONS FOR LIABILITIES 291 597
NET ASSETS 153,953 110,187

CAPITAL AND RESERVES
Called up share capital 8 81,001 81,001
Revaluation reserve 9 6,834 6,834
Retained earnings 9 66,118 22,352
SHAREHOLDERS' FUNDS 153,953 110,187

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

UNITED FOODS DIRECT LIMITED (REGISTERED NUMBER: 06807708)

BALANCE SHEET - continued
31 MARCH 2025


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 15 July 2025 and were signed on its behalf by:





R K Todd - Director


UNITED FOODS DIRECT LIMITED (REGISTERED NUMBER: 06807708)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1. STATUTORY INFORMATION

United Foods Direct 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% per annum on reducing balance
Motor vehicles - 25% per annum on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

UNITED FOODS DIRECT LIMITED (REGISTERED NUMBER: 06807708)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4. TANGIBLE FIXED ASSETS
Short Plant and Motor
leasehold machinery vehicles Totals
£    £    £    £   
COST
At 1 April 2024
and 31 March 2025 70,000 31,104 34,912 136,016
DEPRECIATION
At 1 April 2024 - 22,561 32,134 54,695
Charge for year - 2,136 694 2,830
At 31 March 2025 - 24,697 32,828 57,525
NET BOOK VALUE
At 31 March 2025 70,000 6,407 2,084 78,491
At 31 March 2024 70,000 8,543 2,778 81,321

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 108,428 116,910
Other debtors 516 287
108,944 117,197

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 9,223 13,022
Trade creditors 94,500 130,797
Taxation and social security 11,868 7,142
Other creditors 4,613 5,019
120,204 155,980

UNITED FOODS DIRECT LIMITED (REGISTERED NUMBER: 06807708)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

7. SECURED DEBTS

There is a fixed and floating charge over the undertaking and all property and assets present and future, including goodwill, uncalled capital, buildings, fixtures, fixed plant & machinery.

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
81,001 Ordinary £1 81,001 81,001

9. RESERVES
Retained Revaluation
earnings reserve Totals
£    £    £   

At 1 April 2024 22,352 6,834 29,186
Profit for the year 43,766 43,766
At 31 March 2025 66,118 6,834 72,952

10. RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

11. POST BALANCE SHEET EVENTS

On the 1st April 2025 Mr C M Brackenbury was appointed as a Director.

12. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Todd Meat Trading Company Limited.