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REGISTERED NUMBER: 08058919 (England and Wales)















FINANCIAL STATEMENTS FOR THE PERIOD 1 APRIL 2024 TO 31 JANUARY 2025

FOR

Make Food Work Limited

Make Food Work Limited (Registered number: 08058919)






CONTENTS OF THE FINANCIAL STATEMENTS
for the period 1 April 2024 to 31 January 2025




Page

Company Information 1

Balance Sheet 2 to 3

Notes to the Financial Statements 4 to 7


Make Food Work Limited

COMPANY INFORMATION
for the period 1 April 2024 to 31 January 2025







Directors: S G Maris
Mrs S J Maris





Registered office: Unit A6 Dart Marine Park
Steamer Quay Road
Totnes
Devon
TQ9 5AL





Registered number: 08058919 (England and Wales)





Accountants: Websters
129 North Hill
Plymouth
Devon
PL4 8JY

Make Food Work Limited (Registered number: 08058919)

BALANCE SHEET
31 January 2025

2025 2024
Notes £    £    £   
Fixed assets
Tangible assets 4 - 20,805

Current assets
Stocks 25,514 470,230
Debtors 5 392,697 483,787
Cash at bank and in hand 45,149 9,674
463,360 963,691
Creditors
Amounts falling due within one year 6 217,421 686,817
Net current assets 245,939 276,874
Total assets less current liabilities 245,939 297,679

Creditors
Amounts falling due after more than one
year

7

-

(11,707

)

Provisions for liabilities 9 - (3,950 )
Net assets 245,939 282,022

Capital and reserves
Called up share capital 10 100 100
Retained earnings 245,839 281,922
Shareholders' funds 245,939 282,022

Make Food Work Limited (Registered number: 08058919)

BALANCE SHEET - continued
31 January 2025


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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 January 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.

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 Profit & Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 July 2025 and were signed on its behalf by:





S G Maris - Director


Make Food Work Limited (Registered number: 08058919)

NOTES TO THE FINANCIAL STATEMENTS
for the period 1 April 2024 to 31 January 2025

1. STATUTORY INFORMATION

Make Food Work Limited is a private company, limited by shares, registered in England and Wales. The company's registered number, registered office and business 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 represents amounts receivable in respect of goods. Turnover is recognised, net of value added tax, upon delivery to the customer.

Going concern
The directors have decided to cease trading on 31st January 2025 and will shortly be winding down the company. All assets and liabilities are duly stated at their recoverable/payable amounts. The company is no longer a going concern.

Intangible assets
Intangible assets represent the capitalised value of constructing operational software, amortised over its estimated useful life of 8 years from implementation. The asset has now been removed due to it no longer having economic use.

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 - 20% reducing balance
Fixtures and fittings - 30% on reducing balance
Short leasehold - Straight line over 5 years

Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Profit & Loss Account, 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.


Make Food Work Limited (Registered number: 08058919)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the period 1 April 2024 to 31 January 2025

2. ACCOUNTING POLICIES - continued
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 period 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.

Pensions
The company operates a statutory pension scheme. Employer contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

Debtors
Short term debtors are measured at 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 cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

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.

Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 5 (2024 - 5 ) .

Make Food Work Limited (Registered number: 08058919)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the period 1 April 2024 to 31 January 2025

4. TANGIBLE FIXED ASSETS
Fixtures
Short Plant and and
leasehold machinery fittings Totals
£    £    £    £   
Cost
At 1 April 2024 4,090 13,210 55,149 72,449
Additions - - 3,369 3,369
Disposals (4,090 ) (13,210 ) (58,518 ) (75,818 )
At 31 January 2025 - - - -
Depreciation
At 1 April 2024 4,090 5,887 41,667 51,644
Charge for period - 1,465 5,058 6,523
Eliminated on disposal (4,090 ) (7,352 ) (46,725 ) (58,167 )
At 31 January 2025 - - - -
Net book value
At 31 January 2025 - - - -
At 31 March 2024 - 7,323 13,482 20,805

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 387,465 476,431
Other debtors 5,232 7,356
392,697 483,787

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts - 9,960
Trade creditors 12,442 253,720
Amounts owed to group undertakings 73,460 51,655
Taxation and social security 28,238 57,294
Other creditors 103,281 314,188
217,421 686,817

Other creditors includes £76,901 in respect of invoice discounting advances; 2024 £247,413.

Make Food Work Limited (Registered number: 08058919)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the period 1 April 2024 to 31 January 2025

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Bank loans - 11,707

8. SECURED DEBTS

The following secured debts are included within creditors:

2025 2024
£    £   
Invoice discounting advances 76,901 247,413

Invoice discounting advances are secured against relevant outstanding trade debtors.

9. PROVISIONS FOR LIABILITIES
2025 2024
£    £   
Deferred tax - 3,950

Deferred
tax
£   
Balance at 1 April 2024 3,950
Provided during period (3,950 )
Balance at 31 January 2025 -

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
100 Ordinary £1 100 100

11. RELATED PARTY DISCLOSURES

At the balance sheet date the two directors, S and Mrs S Maris were jointly owed £14,717. The company owed £73,460 to More Than Most Ltd, the company parent. No interest is charged on outstanding amounts and there are no set dates for repayment.

12. ULTIMATE CONTROLLING PARTY

The company is controlled by its parent company, More Than Most Limited, a company incorporated in the UK.