M&d Foods Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 11728725

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		26,176		30,155

			26,176		30,155
CURRENT ASSETS
Stocks	5	48,613		55,217
Debtors	6	25,470		22,528
Cash at bank and in hand		777		440

		74,860		78,185
Creditors: Amounts Falling Due Within One Year	7	(266,726 )		(245,390 )

NET CURRENT ASSETS (LIABILITIES)			(191,866 )		(167,205 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(165,690 )		(137,050 )

Creditors: Amounts Falling Due After More Than One Year	8		(21,389 )		(25,278 )

NET LIABILITIES			(187,079 )		(162,328 )

CAPITAL AND RESERVES
Called up share capital	9		1		1
Profit and Loss Account			(187,080 )		(162,329 )

SHAREHOLDERS' FUNDS			(187,079)		(162,328)

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M&d Foods Ltd

Balance Sheet (continued)

As At 30 December 2024

For the year ending 30 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has 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.

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.

On behalf of the board

Mr Aharon Moshe Vizel

Director

02/12/2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

M&d Foods Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11728725 . The registered office is 61 Papenburg Road, Canvey Island, SS8 9NZ.

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 and from the rendering of services. 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.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

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% reducing balance
Fixtures & Fittings	20% reducing balance
Computer Equipment	25% reducing balance

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: 6 (2023: 8)

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 31 December 2023	48,446	13,954	2,331	64,731
Additions	-	2,673	1,311	3,984

As at 30 December 2024	48,446	16,627	3,642	68,715

Depreciation
As at 31 December 2023	28,125	5,183	1,268	34,576
Provided during the period	5,080	2,289	594	7,963

As at 30 December 2024	33,205	7,472	1,862	42,539

...CONTINUED

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M&d Foods Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 December 2024

Net Book Value
As at 30 December 2024	15,241	9,155	1,780	26,176

As at 31 December 2023	20,321	8,771	1,063	30,155

5. Stocks

	2024	2023
	£	£
Stock	48,613	55,217

6. Debtors

	2024	2023
	£	£
Due within one year
Trade debtors	21,220	18,428
Other debtors	4,250	4,100

	25,470	22,528

7. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Trade creditors	1,259	389
VAT	5,004	4,723
Other creditors	260,463	240,278

	266,726	245,390

8. Creditors: Amounts Falling Due After More Than One Year

	2024	2023
	£	£
Bank loans	21,389	25,278

9. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	1	1

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