2025-01-01 2025-12-31 false Capium Accounts Production 1.1 08353734 2025-01-01 2025-12-31 08353734 bus:FullAccounts 2025-01-01 2025-12-31 08353734 bus:FRS102 2025-01-01 2025-12-31 08353734 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 08353734 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 08353734 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 08353734 2025-01-01 2025-12-31 08353734 2025-12-31 08353734 bus:RegisteredOffice 2025-01-01 2025-12-31 08353734 core:WithinOneYear 2025-12-31 08353734 core:AfterOneYear 2025-12-31 08353734 1 2025-01-01 2025-12-31 08353734 bus:Director1 2025-01-01 2025-12-31 08353734 bus:Director1 2025-12-31 08353734 bus:Director1 2024-01-01 2024-12-31 08353734 bus:Director2 2025-01-01 2025-12-31 08353734 bus:Director2 2025-12-31 08353734 bus:Director2 2024-01-01 2024-12-31 08353734 2024-01-01 08353734 bus:LeadAgentIfApplicable 2025-01-01 2025-12-31 08353734 2024-01-01 2024-12-31 08353734 2024-12-31 08353734 core:WithinOneYear 2024-12-31 08353734 core:AfterOneYear 2024-12-31 08353734 bus:EntityAccountantsOrAuditors 2024-01-01 2024-12-31 08353734 core:CostValuation core:Non-currentFinancialInstruments 2025-12-31 08353734 core:CostValuation core:Non-currentFinancialInstruments 2024-12-31 08353734 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2025-12-31 08353734 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2025-12-31 08353734 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2025-12-31 08353734 core:Non-currentFinancialInstruments 2025-12-31 08353734 core:Non-currentFinancialInstruments 2024-12-31 08353734 core:ShareCapital 2025-12-31 08353734 core:ShareCapital 2024-12-31 08353734 core:RetainedEarningsAccumulatedLosses 2025-12-31 08353734 core:RetainedEarningsAccumulatedLosses 2024-12-31 08353734 dpl:Item1 2025-01-01 08353734 dpl:Item1 2025-12-31 08353734 dpl:Item1 2024-01-01 08353734 dpl:Item1 2024-12-31 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: 08353734
England and Wales

 

 

 

BRITANNIA FOOD & BEVERAGE LIMITED



Unaudited Filleted Financial Statements
 


Period of accounts

Start date: 01 January 2025

End date: 31 December 2025

Britannia Food & Beverage Limited
Contents Page
For the year ended 31 December 2025
Directors Abubaker Ahmed Abdulla SHEIBANI
Amr Abubaker Ahmed SHEIBANI
Registered Number 08353734
Registered Office Unit 1 Prospect Park Grangefield Road, Pudsey
Leeds
United Kingdom
LS28 6LF
Accountants The Sanderson Associates Ltd
19 Fulneck Mews,
Pudsey
Leeds
LS288SA
1
Accountants report
You consider that the company is exempt from an audit for the year ended 31 December 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Balance Sheet and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
The Sanderson Associates Ltd
31 December 2025



....................................................

The Sanderson Associates Ltd
19 Fulneck Mews,
Pudsey
Leeds
LS288SA
16 January 2026
2
 
 		 Notes
 		 2025
£		   2024
£
Current assets      
Cash at bank and in hand 860    861 
Creditors: amount falling due within one year 3 (10,339)   (9,039)
Net current assets (9,479)   (8,178)
 
Total assets less current liabilities (9,479)   (8,178)
Net assets (9,479)   (8,178)
 

Capital and reserves 		     
Called up share capital 100    100 
Profit and loss account (9,579)   (8,278)
Shareholders' funds (9,479)   (8,178)
 


For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. 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.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 16 January 2026 and were signed on its behalf by:


-------------------------------
Amr Abubaker Ahmed SHEIBANI
Director
3
General Information
Britannia Food & Beverage Limited is a private company, limited by shares, registered in England and Wales, registration number 08353734, registration address Unit 1 Prospect Park Grangefield Road, Pudsey, Leeds, United Kingdom, LS28 6LF. The principal activity of the company is that of the supply of vending machine products.
The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Financial instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2.

Average number of employees


Average number of employees during the year was 0 (2024 : 1).
3.

Creditors: amount falling due within one year

2025
£		   2024
£
Other Creditors 10,339    9,039 
10,339    9,039 

4