REGISTERED NUMBER: 07999691 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

VORTECH FOOD MACHINERY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr D W Edwards

REGISTERED OFFICE:

Unit 2 Blenheim Court

Brownfields

Welwyn Garden City

Hertfordshire

AL7 1AD

REGISTERED NUMBER:

07999691 (England and Wales)

ACCOUNTANTS:

GKP (Ampthill) Limited

Chartered Accountants

3 Doolittle Yard

Froghall Road

Ampthill

Bedfordshire

MK45 2NW

FIXED ASSETS

Tangible assets

4

7,613

33,633

CURRENT ASSETS

Stocks

75,575

75,174

Debtors

5

2,083,012

2,018,671

Cash at bank

158,419

681,594

2,317,006

2,775,439

CREDITORS

Amounts falling due within one year

6

(1,554,234

)

(1,624,533

)

NET CURRENT ASSETS

762,772

1,150,906

TOTAL ASSETS LESS CURRENT LIABILITIES

770,385

1,184,539

CREDITORS

Amounts falling due after more than one year

7

(7,162

)

(17,376

)

PROVISIONS FOR LIABILITIES

-

(1,367

)

NET ASSETS

763,223

1,165,796

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

763,123

1,165,696

763,223

1,165,796

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 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 29 September 2025 and were signed by:

Mr D W Edwards - Director

1.	STATUTORY INFORMATION

Vortech Food Machinery 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

25% 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 Income Statement, 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.

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 3 (2023 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 October 2023

51,042

760

40,504

43,273

135,579

Disposals

-

-

(34,004

)

(37,085

)

(71,089

)

At 30 September 2024

51,042

760

6,500

6,188

64,490

DEPRECIATION

At 1 October 2023

47,205

523

19,572

34,646

101,946

Charge for year

768

48

704

546

2,066

Eliminated on disposal

-

-

(16,594

)

(30,541

)

(47,135

)

At 30 September 2024

47,973

571

3,682

4,651

56,877

NET BOOK VALUE

At 30 September 2024

3,069

189

2,818

1,537

7,613

At 30 September 2023

3,837

237

20,932

8,627

33,633

5.

DEBTORS

2024

2023

as restated

£

£

Amounts falling due within one year:

Trade debtors

152,819

250,459

Other debtors

222,133

222,133

Tax

38,880

18,889

Deferred tax asset

3,382

-

Prepayments

3,267

-

420,481

491,481

Amounts falling due after more than one year:

Other debtors

1,662,531

1,527,190

Aggregate amounts

2,083,012

2,018,671

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

as restated

£

£

Bank loans and overdrafts

11,934

10,086

Hire purchase contracts

-

18,759

Trade creditors

1,356,842

1,381,572

Social security and other taxes

87,118

200,968

VAT

50,490

13,148

Accrued expenses

47,850

-

1,554,234

1,624,533

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

as restated

£

£

Bank loans - 1-2 years

7,162

10,214

Bank loans - 2-5 years

-

7,162

7,162

17,376

8.	RELATED PARTY DISCLOSURES

Tecna (Tecnologie Alimentati) S.R.L

At the balance sheet date the company owed £1,028,221 (2024: £923,243) to Tecna (Tecnologie Alimentati) S.R.L, a company under the common control of the director, Mr Edwards.The balance is unsecured, interest charged, and repayable on demand.

9.	CONTROLLING PARTY

The controlling party is Mr D W Edwards.