Company No: 08872196 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

Director

L C Bounds

Registered office	The Bee Barn Behind Layham Garden Centre
	Lower Road
	Staple
	CT3 1LH
	United Kingdom

Company number

08872196 (England and Wales)

Accountant	Kreston Reeves LLP
	37 St Margarets Street
	Canterbury
	Kent
	CT1 2TU

	Note	2025		2024
		£		£
Current assets
Stocks		6,367		6,372
Debtors	3	63,234		55,978
Cash at bank and in hand		5,865		13,521
		75,466		75,871
Creditors: amounts falling due within one year	4	( 120,305)		( 118,347)
Net current liabilities		(44,839)		(42,476)
Total assets less current liabilities		(44,839)		(42,476)
Net liabilities		( 44,839)		( 42,476)
Capital and reserves
Called-up share capital	5	2		2
Profit and loss account		( 44,841 )		( 42,478 )
Total shareholder's deficit		( 44,839)		( 42,476)

For the financial 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.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of A Little Bit Food Company Limited (registered number: 08872196) were approved and authorised for issue by the Director on 23 December 2025. They were signed on its behalf by:

L C Bounds Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

A Little Bit Food Company Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is The Bee Barn Behind Layham Garden Centre, Lower Road, Staple, CT3 1LH, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	1		1

3. Debtors

	2025		2024
	£		£
Trade debtors	14,055		5,658
Other debtors	49,179		50,320
	63,234		55,978

4. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	1,078		( 863)
Amounts owed to Group undertakings	4,690		0
Other creditors	114,537		119,210
	120,305		118,347

5. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
2 Ordinary shares of £ 1.00 each	2		2

6. Related party transactions

All related party transactions during the year were conducted under normal market conditions.

7. Ultimate controlling party

A Little Bit Food Company Limited is a 100% subsidiary of Kentish Condiments Limited. The ultimate controlling party is L Bounds by virtue of her 100% shareholding of Kentish Condiments Limited.