Company Registration No. 07984800 (England and Wales)
Naylor Fine Foods Limited
Unaudited accounts
for the year ended 31 March 2025
Naylor Fine Foods Limited
Unaudited accounts
Contents
Naylor Fine Foods Limited
Company Information
for the year ended 31 March 2025
Directors
Mrs J Naylor
Mr M Naylor
Company Number
07984800 (England and Wales)
Registered Office
Orchard House, Barton Road
Welford On Avon
Stratford-Upon-Avon
Warwickshire
CV37 8EY
Accountants
JS Accountancy Services
Measham Business Centre
56 High Street/Queens Street
Measham
Derbyshire
DE12 7HZ
Naylor Fine Foods Limited
Statement of financial position
as at 31 March 2025
Tangible assets
2,619
3,493
Cash at bank and in hand
8,672
19,331
Creditors: amounts falling due within one year
(7,446)
(10,763)
Net current assets
1,226
8,568
Called up share capital
1
1
Profit and loss account
3,844
12,060
Shareholders' funds
3,845
12,061
For the year ending 31 March 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 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 of Directors and authorised for issue on 18 November 2025 and were signed on its behalf by
Mr M Naylor
Director
Company Registration No. 07984800
Naylor Fine Foods Limited
Notes to the Accounts
for the year ended 31 March 2025
Naylor Fine Foods Limited is a private company, limited by shares, registered in England and Wales, registration number 07984800. The registered office is Orchard House, Barton Road, Welford On Avon, Stratford-Upon-Avon, Warwickshire, CV37 8EY.
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 ÃÂã 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.
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.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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:
Plant & machinery
25% reducing balance
Motor vehicles
25% reducing balance
Naylor Fine Foods Limited
Notes to the Accounts
for the year ended 31 March 2025
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
Cost or valuation
At cost
At cost
At 1 April 2024
21,014
15,297
36,311
At 31 March 2025
21,014
15,297
36,311
At 1 April 2024
20,204
12,614
32,818
Charge for the year
203
671
874
At 31 March 2025
20,407
13,285
33,692
At 31 March 2025
607
2,012
2,619
At 31 March 2024
810
2,683
3,493
5
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
3,684
6,090
Loans from directors
20
46
6
Average number of employees
During the year the average number of employees was 5 (2024: 6).