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Registered Number: 11127291
England and Wales

 

 

 

AKROS FOOD LIMITED



Unaudited Financial Statements
 


Period of accounts

Start date: 01 January 2024

End date: 31 December 2024

Akros Food Limited
Contents Page
For the year ended 31 December 2024
Director Dr Anastasios Koutlas
Registered Number 11127291
Registered Office 128 City Road
London
EC1V 2NX
Accountants Marneros Marcus & Co Limited
1
 
 		 Notes
 		 2024
£		   2023
£
Current assets      
Stocks 3 7,528    12,528 
Debtors 4 6,009    9,352 
Cash at bank and in hand 45,554    43,612 
59,091    65,492 
Creditors: amount falling due within one year 5 (32,611)   (24,365)
Net current assets 26,480    41,127 
 
Total assets less current liabilities 26,480    41,127 
Net assets 26,480    41,127 
 

Capital and reserves 		     
Called up share capital 100    100 
Profit and loss account 26,380    41,027 
Shareholders' funds 26,480    41,127 
 


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

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 25 September 2025 and were signed by:


-------------------------------
Dr Anastasios Koutlas
Director
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General Information
Akros Food Limited is a private company, limited by shares, registered in England and Wales, registration number 11127291, registration address 128 City Road, London, EC1V 2NX.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The financial statements have been prepared on the basis that the company is a going concern and that the directors will continue to support the company
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the balance sheet when their payment has been approved by the shareholders prior to the balance sheet date.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 1 (2023 : 1).
3.

Stocks

2024
£		   2023
£
Stocks 7,528    12,528 
7,528    12,528 

4.

Debtors: amounts falling due within one year

2024
£		   2023
£
Trade Debtors 5,953    9,014 
VAT 56    338 
6,009    9,352 

5.

Creditors: amount falling due within one year

2024
£		   2023
£
Trade Creditors 8,664    8,114 
Corporation Tax 755    1,059 
Directors' Current Accounts 23,192    15,192 
32,611    24,365 

3