Four Leaf Clover Foods Limited

	Page
Company Information	1
Accountant's Report	2
Balance Sheet	3—4
Notes to the Financial Statements	5—7

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Accountant's Report

For The Year Ended 31 December 2024

Accountant's Report

Report to the director on the preparation of the unaudited statutory accounts of Four Leaf Clover Foods Limited for the year ended 31 December 2024

To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Four Leaf Clover Foods Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the director of Four Leaf Clover Foods Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Four Leaf Clover Foods Limited and state those matters that we have agreed to state to the director of Four Leaf Clover Foods Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Four Leaf Clover Foods Limited and its director as a body for our work or for this report.

It is your duty to ensure that Four Leaf Clover Foods Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Four Leaf Clover Foods Limited . You consider that Four Leaf Clover Foods Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Four Leaf Clover Foods Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

Krowe Accountants

24 September 2025

Krowe Accountants

Grafton House

Bulls Head Yard

Alcester

Warwickshire

B49 5BX

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Four Leaf Clover Foods Limited

Balance Sheet

As At 31 December 2024

Balance Sheet

Registered number: 08561975

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		70,781		84,894

			70,781		84,894
CURRENT ASSETS
Stocks	5	19,354		17,966
Debtors	6	897,380		857,046
Cash at bank and in hand		10,898		17,622

		927,632		892,634
Creditors: Amounts Falling Due Within One Year	7	(1,083,684 )		(1,016,379 )

NET CURRENT ASSETS (LIABILITIES)			(156,052 )		(123,745 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(85,271 )		(38,851 )

Creditors: Amounts Falling Due After More Than One Year	8		-		(18,603 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			-		(15,815 )

NET LIABILITIES			(85,271 )		(73,269 )

CAPITAL AND RESERVES
Called up share capital	9		2		2
Profit and Loss Account			(85,273 )		(73,271 )

SHAREHOLDERS' FUNDS			(85,271)		(73,269)

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Four Leaf Clover Foods Limited

Balance Sheet (continued)

As At 31 December 2024

For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Adrian Roberts

Director

24 September 2025

The notes on pages 5 to 7 form part of these financial statements.

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Four Leaf Clover Foods Limited

Notes to the Financial Statements

For The Year Ended 31 December 2024

Notes to the Financial Statements

1. General Information

Four Leaf Clover Foods Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08561975 . The registered office is Low Furrow Barn Dorsington Road, Pebworth, Stratford-Upon-Avon, Warwickshire, CV37 8AP.

2. Accounting Policies

2.1. Basis of Preparation of 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.

The financial statements for the company have been prepared on a going concern basis even though, at the Balance Sheet date, the company has net current liabilities as recorded on the Balance Sheet. The directors consider the going concern basis to be appropriate because, in their opinion, the company will be able to pay its debts as they fall due, due to their ongoing support.e financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover represents net invoiced sales of goods and services, excluding value added tax.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25%RBM
Motor Vehicles	25%RBM
Fixtures & Fittings	25%RBM
Computer Equipment	33%RBM

2.4. Stocks and Work in Progress

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

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.6. Pensions

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.

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Four Leaf Clover Foods Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

3. Average Number of Employees

Average number of employees, including directors, during the year was: 22 (2023: 22)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 January 2024	156,656	15,791	163,473	12,875	348,795
Additions	3,891	-	4,129	1,860	9,880

As at 31 December 2024	160,547	15,791	167,602	14,735	358,675

Depreciation
As at 1 January 2024	125,041	14,261	113,613	10,986	263,901
Provided during the period	8,877	382	13,497	1,237	23,993

As at 31 December 2024	133,918	14,643	127,110	12,223	287,894

Net Book Value
As at 31 December 2024	26,629	1,148	40,492	2,512	70,781

As at 1 January 2024	31,615	1,530	49,860	1,889	84,894

5. Stocks

	2024	2023
	£	£
Materials	19,354	17,966

6. Debtors

	2024	2023
	£	£
Due within one year
Other debtors	897,380	857,046

7. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Trade creditors	7,691	4,438
Bank loans and overdrafts	18,603	50,851
Other creditors	1,012,542	938,054
Taxation and social security	44,848	23,036

	1,083,684	1,016,379

8. Creditors: Amounts Falling Due After More Than One Year

	2024	2023
	£	£
Bank loans	-	18,603

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Four Leaf Clover Foods Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

9. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	2	2

10. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 January 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 December 2024
	£	£	£	£	£
Mr Adrian Roberts	573,257	46,115	-	-	619,372

The amount brought forward together with amounts advanced represents the highest balance on the loan account

in the year.

Interest has been charged at 2.25% on the loan (£13,415) during the year. The loan is provided with no fixed terms of repayment and no security provided.

11. Related Party Transactions

A Roberts and Mrs K Roberts are also directors of Venue Management Services Limited. At the Balance Sheet date Venue Management Services Limited owed Four Leaf Clover Foods Limited £39,395 (2022 £37,395).

A Roberts and Mrs K Roberts are also directors of Cider Mill Barns Limited. At the Balance Sheet date Four Leaf Clover Limited owed Cider Mill Barns Limited £637,808 (2022 £552,166).

12. Ultimate Controlling Party

The company was jointly controlled since incorporation on 10th June 2013 by the directors, Mrs K Roberts and A Roberts due to their equal shareholding.

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Director	Mr Adrian Roberts

Company Number	08561975

Registered Office	Low Furrow Barn Dorsington Road
	Pebworth
	Stratford-Upon-Avon
	Warwickshire
	CV37 8AP

Accountants	Krowe Accountants
	Grafton House
	Bulls Head Yard
	Alcester
	Warwickshire
	B49 5BX