Field And Forest Foods Ltd

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3

Registered number: 11372315

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		105		189

			105		189
CURRENT ASSETS
Stocks		11,090		12,529
Debtors		7,292		9,765
Cash at bank and in hand		980		2,087

		19,362		24,381
Creditors: Amounts Falling Due Within One Year		(21,846 )		(5,383 )

NET CURRENT ASSETS (LIABILITIES)			(2,484 )		18,998

TOTAL ASSETS LESS CURRENT LIABILITIES			(2,379 )		19,187

Creditors: Amounts Falling Due After More Than One Year			(8,056 )		(6,019 )

NET (LIABILITIES)/ASSETS			(10,435 )		13,168

CAPITAL AND RESERVES
Called up share capital			300		300
Profit and Loss Account			(10,735 )		12,868

SHAREHOLDERS' FUNDS			(10,435)		13,168

Page 1

Page 2

Field And Forest Foods Ltd

Abridged Balance Sheet (continued)

As At 31 May 2025

For the year ending 31 May 2025 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 directors acknowledge their 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.

All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 May 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Ms Kate Denyer

Director

03/10/2025

The notes on page 3 form part of these financial statements.

1. General Information

Field And Forest Foods Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11372315 . The registered office is Office 4, Tenants Hall Enterprise Centre, Acre Close, Leeds, West Yorkshire, LS10 4HX.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The 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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

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% on SLM
Computer Equipment	25% on WDV

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 3)

4. Tangible Assets

	Total
	£
Cost
As at 1 June 2024	533

As at 31 May 2025	533

Depreciation
As at 1 June 2024	344
Provided during the period	84

As at 31 May 2025	428

Net Book Value
As at 31 May 2025	105

As at 1 June 2024	189

Page 3