Company Registration No. 09129172 (England and Wales)
Total Asia Food Bristol Limited
Unaudited accounts
for the year ended 30 June 2025
Total Asia Food Bristol Limited
Unaudited accounts
Contents
Total Asia Food Bristol Limited
Company Information
for the year ended 30 June 2025
Company Number
09129172 (England and Wales)
Registered Office
Unit 4-5 Liberty Industrial Park
South Liberty Lane
Bristol
BS3 2SU
Accountants
Evans Entwistle
Venta House
Maes-glas
Newport
NP20 2NS
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of
Total Asia Food Bristol Limited
for the year ended 30 June 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Total Asia Food Bristol Limited for the year ended 30 June 2025 which comprise of 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 CIMA Registered Member in Practice and Practising Certificate holder, I am subject to its ethical and other professional requirements which are detailed at https://www.cimaglobal.com/Members/Your-Membership-Information/Members-handbook/Licensing-and-monitoring/Members-in-practice/
Our work has been undertaken in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com.
Evans Entwistle
Member in Practice
Venta House
Maes-glas
Newport
NP20 2NS
7 November 2025
Total Asia Food Bristol Limited
Statement of financial position
as at 30 June 2025
Tangible assets
298,607
389,260
Inventories
285,410
505,410
Debtors
1,166,270
1,739,046
Cash at bank and in hand
301,649
100,829
Creditors: amounts falling due within one year
(1,775,708)
(1,969,563)
Net current (liabilities)/assets
(22,379)
375,722
Total assets less current liabilities
276,228
764,982
Creditors: amounts falling due after more than one year
(90,468)
(189,363)
Provisions for liabilities
Deferred tax
(74,531)
(97,187)
Net assets
111,229
478,432
Called up share capital
100
100
Profit and loss account
111,129
478,332
Shareholders' funds
111,229
478,432
For the year ending 30 June 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 18 November 2025 and were signed on its behalf by
Lian Wei Xu
Director
Company Registration No. 09129172
Total Asia Food Bristol Limited
Notes to the Accounts
for the year ended 30 June 2025
Total Asia Food Bristol Limited is a private company, limited by shares, registered in England and Wales, registration number 09129172. The registered office is Unit 4-5 Liberty Industrial Park, South Liberty Lane, Bristol, BS3 2SU.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
50 years - straight line
Motor vehicles
4 years - straight line
Fixtures & fittings
10 years - straight line
Computer equipment
4 years - straight line
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Total Asia Food Bristol Limited
Notes to the Accounts
for the year ended 30 June 2025
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
4
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At cost
At 1 July 2024
3,472
12,595
611,640
141,259
14,411
783,377
Additions
-
-
45,150
-
-
45,150
At 30 June 2025
3,472
12,595
656,790
141,259
14,411
828,527
At 1 July 2024
664
6,035
304,838
68,169
14,411
394,117
Charge for the year
29
3,149
120,390
12,235
-
135,803
At 30 June 2025
693
9,184
425,228
80,404
14,411
529,920
At 30 June 2025
2,779
3,411
231,562
60,855
-
298,607
At 30 June 2024
2,808
6,560
306,802
73,090
-
389,260
Finished goods
285,410
505,410
Amounts falling due within one year
Trade debtors
202,787
302,218
Amounts due from group undertakings etc.
960,674
1,324,632
Total Asia Food Bristol Limited
Notes to the Accounts
for the year ended 30 June 2025
7
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
10,000
10,000
Obligations under finance leases and hire purchase contracts
125,047
50,547
Trade creditors
1,460,381
1,817,848
Taxes and social security
164,527
87,968
8
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
90,468
179,363
9
Deferred taxation
2025
2024
Accelerated capital allowances
74,531
97,187
Provision at start of year
97,187
64,694
(Credited)/charged to the profit and loss account
(22,656)
32,493
Provision at end of year
74,531
97,187
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
11
Transactions with related parties
At the balance sheet date the company was owed £nil by Jing Xing Trading Co Ltd (Company number 05125267) (2024: £1,324,632).
At the balance sheet date the company owed £960,674 by Total Food Asia Group Ltd (Company number 16234308) (2024: £nil).
The company is a wholly owned subsidiary of Total Food Asia Group Ltd (company number 16234308).
13
Average number of employees
During the year the average number of employees was 33 (2024: 26).