REGISTERED NUMBER: 09111007 (England and Wales)

Financial Statements for the Year Ended 30 June 2025

for

Value Food & Wine Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Report of the Accountants

6

DIRECTOR:

Mr Daljit Singh Arorra

REGISTERED OFFICE:

Bridge House

9-13 Holbrook Lane

Coventry

CV6 4AD

REGISTERED NUMBER:

09111007 (England and Wales)

ACCOUNTANTS:

Sterling Accounting Services Limited

Bridge House

9-13 Holbrook Lane

Coventry

CV6 4AD

FIXED ASSETS

Property, plant and equipment

4

29,543

36,065

CURRENT ASSETS

Inventories

65,713

69,858

Debtors

5

197,307

105,063

Cash at bank and in hand

3,253

5,254

266,273

180,175

CREDITORS

Amounts falling due within one year

6

147,970

34,382

NET CURRENT ASSETS

118,303

145,793

TOTAL ASSETS LESS CURRENT LIABILITIES

147,846

181,858

CREDITORS

Amounts falling due after more than one year

7

136,975

172,637

NET ASSETS

10,871

9,221

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

10,771

9,121

SHAREHOLDERS' FUNDS

10,871

9,221

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

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

The director acknowledges his 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 director and authorised for issue on 16 December 2025 and were signed by:

Mr Daljit Singh Arorra - Director

1.	STATUTORY INFORMATION

Value Food & Wine Ltd 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

Turnover represents net sales of invoiced goods and services excluding Value Added Tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

Stocks

Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 July 2024

1

94,235

94,236

Additions

-

3,325

3,325

At 30 June 2025

1

97,560

97,561

DEPRECIATION

At 1 July 2024

-

58,171

58,171

Charge for year

-

9,847

9,847

At 30 June 2025

-

68,018

68,018

NET BOOK VALUE

At 30 June 2025

1

29,542

29,543

At 30 June 2024

1

36,064

36,065

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Trade debtors

196,896

104,889

Other debtors

411

174

197,307

105,063

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Bank loans and overdrafts

7,385

4,386

Trade creditors

19,985

18,669

Taxation and social security

10,299

7,353

Other creditors

110,301

3,974

147,970

34,382

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.6.25

30.6.24

£

£

Bank loans

128,594

159,228

Hire purchase contracts

8,381

13,409

136,975

172,637

Amounts falling due in more than five years:

Repayable by instalments

Bank Loan 2

10,821

20,809

Funding Circle

108,663

-

119,484

20,809

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.6.25

30.6.24

value:

£

£

100

Ordinary

1

100

100

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Statement of Financial Position you are responsible for the preparation of the financial statements for the year ended 30 June 2025 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Sterling Accounting Services Limited

Bridge House

9-13 Holbrook Lane

Coventry

CV6 4AD

Date: .............................................