ACCOUNTS - Final Accounts

Registered number: 05422991

LINDA MCCARTNEY FOODS LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025


LINDA MCCARTNEY FOODS LIMITED

CONTENTS

	Page
Statement of Financial Position	1
Notes to the Financial Statements	2 - 4


LINDA MCCARTNEY FOODS LIMITED REGISTERED NUMBER:05422991

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2025

	2025	2024
Note	£	£


Current assets
Debtors: amounts falling due within one year	4	185,020	256,296
Cash at bank and in hand		483,126	331,240
Current liabilities		668,146	587,536
Creditors: amounts falling due within one year	5	(390,804)	(331,520)
Net assets		277,342	256,016

Capital and reserves
Called up share capital	6	2	2
Profit and loss account		277,340	256,014
		277,342	256,016

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 27 November 2025.

R J Ewbank

Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1


LINDA MCCARTNEY FOODS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1.	General information

Linda McCartney Foods Limited is a private company, limited by shares, registered in England and Wales withits principal place of business and registered office at 1 Soho Square, London, W1D 3BQ.
The principal activity of the Company is the endorsement and promotion of commercial products.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Turnover

Turnover comprises revenue recognised by the Company in respect of receipts for royalties and, licensing rights during the year, exclusive of Value Added Tax.
Royalty income and licensing rights which are non-returnable and non-recoupable are accounted for on an accruals basis. Returnable advances are accounted for on a royalty earning basis.

2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.4

Debtors

Short term debtors are measured at the transaction price, less any impairment.

2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

2.6

Creditors

Short term creditors are measured at the transaction price.

2.7

Affiliated undertakings

In the financial statements, companies are described as affiliated to Linda McCartney Foods Limited if:
(i) they have the same shareholders or ultimate shareholders as Linda McCartney Foods Limited; or
(ii) the company is owned by one or more of the shareholders of Linda McCartney Foods Limited.

Page 2


LINDA MCCARTNEY FOODS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

2.8

Pensions

Defined contribution pension plan
The Company contributes to defined contribution plans for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.
The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

2.9

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

2.10

Dividends

Interim dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The average monthly number of employees, including directors, during the year was 3 (2024 - 3).

Debtors

					2025	2024
					£	£


Trade debtors	185,020	236,635
Amounts owed by affiliated undertakings	-	19,661
	185,020	256,296

Page 3


LINDA MCCARTNEY FOODS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

5.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	791	-
Amounts owed to affiliated undertakings	286,331	119,123
Taxation and social security	29,673	117,743
Accruals and deferred income	74,009	94,654
	390,804	331,520

6.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

2 (2024 - 2) Ordinary shares of £1.00 each	2	2

7.	Auditors' information

The auditors' report on the financial statements for the year ended 31 March 2025 was unqualified.

The audit report was signed on 27 November 2025 by Stephen Iseman FCA (Senior Statutory Auditor) on behalf of Sopher + Co LLP.

Page 4