REGISTERED NUMBER: 11401521 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

The Branded Food Group (BFG)

Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D J Salkeld

H N Pade

J E R S Hicks

S H Dalkin

REGISTERED OFFICE:

2 Brockamin Court

Dingle Road

Leigh

Worcester

Worcestershire

WR6 5JX

REGISTERED NUMBER:

11401521 (England and Wales)

ACCOUNTANTS:

Chris Boyd Limited

2 Brockamin Court

Dingle Road

Leigh

Worcestershire

WR65JX

SOLICITORS:

Pinsent Masons

1 Park Row

Leeds

LS1 5AB

FIXED ASSETS

Intangible assets

4

2,000,000

2,000,000

CURRENT ASSETS

Debtors

5

121,111

225,780

Cash at bank

195,549

317,508

316,660

543,288

CREDITORS

Amounts falling due within one year

6

246,193

221,612

NET CURRENT ASSETS

70,467

321,676

TOTAL ASSETS LESS CURRENT LIABILITIES

2,070,467

2,321,676

CAPITAL AND RESERVES

Called up share capital

100

100

Share premium

99,956

99,956

Retained earnings

1,970,411

2,221,620

SHAREHOLDERS' FUNDS

2,070,467

2,321,676

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 28 October 2025 and were signed on its behalf by:

S H Dalkin - Director

J E R S Hicks - Director

1.	STATUTORY INFORMATION

The Branded Food Group (BFG) 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

The company's income is derived from its dealings with Food Distributor Euro Food Brands Limited (EFB)

Brand assets

Brand Assets are shown at perceived market value and are not amortised.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 6 ) .

4.	INTANGIBLE BRAND ASSETS

Other

intangible

assets

£

COST

At 1 October 2024

and 30 September 2025

2,000,000

NET BOOK VALUE

At 30 September 2025

2,000,000

At 30 September 2024

2,000,000

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

116,966

165,934

Other debtors

56

56

Tax

1,486

42,790

Prepayments

2,603

17,000

121,111

225,780

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade creditors

98,245

56,851

Social security and other taxes

9,965

7,179

VAT

2,959

22,519

Accrued expenses

135,024

135,063

246,193

221,612