L N R FOODS LTD - Filleted accounts

Registered number

08486503

L N R FOODS LTD

Filleted Accounts

31 March 2025

L N R FOODS LTD
Registered number:		08486503
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		113,311			171,615

Current assets
Stocks		200,750			160,490
Debtors	4	138,504			175,520
Cash at bank and in hand		154,619			141,393
		493,873			477,403

Creditors: amounts falling due within one year	5	(286,569)			(139,668)

Net current assets			207,304			337,735

Total assets less current liabilities			320,615			509,350

Creditors: amounts falling due after more than one year	6		(309,592)			(392,876)



Net assets			11,023			116,474

Capital and reserves
Share premium			3			3
Profit and loss account			11,020			116,471

Shareholders' funds			11,023			116,474

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mrs V Rajmohan
Director
Approved by the board on 11 December 2025

L N R FOODS LTD
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	over 4 years
	Fixtures, fittings, tools and equipment	over 4 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.

2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			13		18


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 April 2024	90,737		200,785		291,522
	At 31 March 2025	90,737		200,785		291,522

	Depreciation
	At 1 April 2024	37,334		82,573		119,907
	Charge for the year	18,147		40,157		58,304
	At 31 March 2025	55,481		122,730		178,211

	Net book value
	At 31 March 2025	35,256		78,055		113,311
	At 31 March 2024	53,403		118,212		171,615


4	Debtors			2025		2024
£					£

	Other debtors			138,504		175,520


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Bank loans and overdrafts			41,421		30,231
	Trade creditors			204,785		85,046
	Taxation and social security costs			40,363		24,391
				286,569		139,668


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			122,033		156,556
	Other creditors			187,559		236,320
				309,592		392,876


7	Other information

	L N R FOODS LTD is a private company limited by shares and incorporated in England. Its registered office is:
	129 - 131, Oxford Road
	Reading
	Berkshire
	RG1 7UU