REGISTERED NUMBER: 13857906 (England and Wales)

Financial Statements for the Year Ended 31 January 2025

for

More Food & Wine Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

Mr. Balbir Singh Nagpal

REGISTERED OFFICE:

Bridge House

9-13 Holbrook Lane

Coventry

West Midlands

CV6 4AD

REGISTERED NUMBER:

13857906 (England and Wales)

ACCOUNTANTS:

Sterling Accounting Services Limited

Bridge House

9-13 Holbrook Lane

Coventry

CV6 4AD

FIXED ASSETS

Property, plant and equipment

4

7,992

9,141

CURRENT ASSETS

Inventories

9,923

8,190

Debtors

5

30,094

12,767

Cash at bank and in hand

1,083

2,441

41,100

23,398

CREDITORS

Amounts falling due within one year

6

64,159

46,319

NET CURRENT LIABILITIES

(23,059

)

(22,921

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(15,067

)

(13,780

)

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

(15,167

)

(13,880

)

SHAREHOLDERS' FUNDS

(15,067

)

(13,780

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 30 September 2025 and were signed by:

Mr. Balbir Singh Nagpal - Director

1.	STATUTORY INFORMATION

More Food & Wine 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 represents net sales of invoiced goods and services excluding Value Added Tax.

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

-

25% on reducing balance

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 3 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Plant and

machinery

etc

£

COST

At 1 February 2024

15,000

Additions

1,515

At 31 January 2025

16,515

DEPRECIATION

At 1 February 2024

5,859

Charge for year

2,664

At 31 January 2025

8,523

NET BOOK VALUE

At 31 January 2025

7,992

At 31 January 2024

9,141

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Trade debtors

29,800

12,500

Other debtors

294

267

30,094

12,767

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Trade creditors

4,352

12,117

Taxation and social security

898

325

Other creditors

58,909

33,877

64,159

46,319

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.25

31.1.24

value:

£

£

100

Ordinary

£1

100

100