REGISTERED NUMBER: 09076547 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 June 2025

for

Nottingham F & B Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr C R Ince

Miss D P Panton

REGISTERED OFFICE:

407 Parrs Wood Road

Manchester

M20 5WA

REGISTERED NUMBER:

09076547 (England and Wales)

ACCOUNTANTS:

Lucas Reis Ltd

Chartered Accountants

Lansdowne House

85 Buxton Road

Stockport

Cheshire

SK2 6LR

FIXED ASSETS

Tangible assets

4

80,513

84,910

CURRENT ASSETS

Stocks

10,527

14,600

Debtors

5

8,962

11,883

Cash at bank and in hand

39,104

56,306

58,593

82,789

CREDITORS

Amounts falling due within one year

6

63,679

48,739

NET CURRENT (LIABILITIES)/ASSETS

(5,086

)

34,050

TOTAL ASSETS LESS CURRENT LIABILITIES

75,427

118,960

CREDITORS

Amounts falling due after more than one year

7

(10,381

)

(9,583

)

PROVISIONS FOR LIABILITIES

(15,297

)

(16,133

)

NET ASSETS

49,749

93,244

CAPITAL AND RESERVES

Called up share capital

8

1

1

Retained earnings

49,748

93,243

SHAREHOLDERS' FUNDS

49,749

93,244

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

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

The financial statements were approved by the Board of Directors and authorised for issue on 19 September 2025 and were signed on its behalf by:

Miss D P Panton - Director

1.	STATUTORY INFORMATION

Nottingham F & B 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 etc

-

15% 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 Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 18 (2024 - 16 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 July 2024

167,801

Additions

10,895

At 30 June 2025

178,696

DEPRECIATION

At 1 July 2024

82,891

Charge for year

15,292

At 30 June 2025

98,183

NET BOOK VALUE

At 30 June 2025

80,513

At 30 June 2024

84,910

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Trade debtors

-

2,800

Prepayments

8,962

9,083

8,962

11,883

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Bank loans and overdrafts

4,619

9,583

Trade creditors

14,631

14,084

Social security and other taxes

3,513

2,675

VAT

28,239

17,022

Directors' loan accounts

807

1,185

Accrued expenses

11,870

4,190

63,679

48,739

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.6.25

30.6.24

£

£

Bank loans - 1-2 years

10,381

9,583

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.6.25

30.6.24

value:

£

£

1

Ordinary

£1

1

1