REGISTERED NUMBER: 09003511 (England and Wales)

Financial Statements for the Year Ended 31 March 2025

for

7 To 10 Food & Wine Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

Mr Amrik Singh

REGISTERED OFFICE:

104 Wentloog Road

Rumney

Cardiff

Wales

CF3 3EA

REGISTERED NUMBER:

09003511 (England and Wales)

ACCOUNTANTS:

Sterling Accounting Services Limited

Bridge House

9-13 Holbrook Lane

Coventry

CV6 4AD

FIXED ASSETS

Intangible assets

4

153,748

153,748

Property, plant and equipment

5

73,319

50,438

227,067

204,186

CURRENT ASSETS

Inventories

105,249

95,273

Debtors

6

266,338

252,171

Cash at bank and in hand

100,229

196,477

471,816

543,921

CREDITORS

Amounts falling due within one year

7

406,400

421,185

NET CURRENT ASSETS

65,416

122,736

TOTAL ASSETS LESS CURRENT LIABILITIES

292,483

326,922

CREDITORS

Amounts falling due after more than one year

8

160,493

197,231

NET ASSETS

131,990

129,691

CAPITAL AND RESERVES

Called up share capital

9

200

200

Retained earnings

131,790

129,491

SHAREHOLDERS' FUNDS

131,990

129,691

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 director acknowledges his 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 director and authorised for issue on 17 September 2025 and were signed by:

Mr Amrik Singh - Director

1.	STATUTORY INFORMATION

7 To 10 Food & Wine Ltd 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 represents net sales of goods, excluding value added tax.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 etc

-

20% on reducing balance

Stocks

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 9 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

153,748

NET BOOK VALUE

At 31 March 2025

153,748

At 31 March 2024

153,748

5.	PROPERTY, PLANT AND EQUIPMENT

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2024

1

96,147

96,148

Additions

-

41,211

41,211

At 31 March 2025

1

137,358

137,359

DEPRECIATION

At 1 April 2024

-

45,710

45,710

Charge for year

-

18,330

18,330

At 31 March 2025

-

64,040

64,040

NET BOOK VALUE

At 31 March 2025

1

73,318

73,319

At 31 March 2024

1

50,437

50,438

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

266,338

251,955

Other debtors

-

216

266,338

252,171

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

51,558

64,592

Taxation and social security

5,172

11,252

Other creditors

349,670

345,341

406,400

421,185

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

144,717

174,174

Hire purchase contracts

15,776

23,057

160,493

197,231

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

200

Ordinary

£ 1

200

200

10.	RELATED PARTY DISCLOSURES

During the year, the company has paid rent of £10,000 (£10,000 : 2024) in respect of use of business

property "104 Wentloog Road, Rumney, Cardiff, CF3 3EA" owned by the directors.