Company No: 09187340 (England and Wales)

Contents

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

DIRECTOR

Adam James Bass

REGISTERED OFFICE	239 Old Street
	London
	EC1V 9EY
	United Kingdom

COMPANY NUMBER

09187340 (England and Wales)

ACCOUNTANTS	Portt & Co
	Firepool Centre for Digital Innovation
	Trenchard Way
	Taunton
	TA1 1FH

	Note	2025		2024
		£		£
Current assets
Stocks	3	11,719		9,790
Debtors	4	18,720		35,883
		30,439		45,673
Creditors: amounts falling due within one year	5	( 188,980)		( 204,223)
Net current liabilities		(158,541)		(158,550)
Total assets less current liabilities		(158,541)		(158,550)
Creditors: amounts falling due after more than one year	6	( 7,806)		( 10,006)
Net liabilities		( 166,347)		( 168,556)
Capital and reserves
Called-up share capital	7	100		100
Profit and loss account		( 166,447 )		( 168,656 )
Total shareholder's deficit		( 166,347)		( 168,556)

For the financial year ending 30 June 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 Providence Foods Trading Ltd (registered number: 09187340) were approved and authorised for issue by the Director. They were signed on its behalf by:

Adam James Bass Director

13 January 2026

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

Providence Foods Trading Ltd (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 239 Old Street, London, EC1V 9EY, 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 £.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Exchange differences are recognised in the Profit and Loss Account in the period in which they arise except for exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.

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.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

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.

Provisions

Provisions are recognised when the company has a present obligation (legal or constructive) as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Employees

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

3. Stocks

	2025		2024
	£		£
Stocks	11,719		9,790

4. Debtors

	2025		2024
	£		£
Trade debtors	14,416		31,944
Other debtors	4,304		3,939
	18,720		35,883

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans and overdrafts	6,678		9,400
Trade creditors	83,968		80,684
Amounts owed to related parties	95,737		112,737
Other taxation and social security	1,477		1,402
Other creditors	1,120		0
	188,980		204,223

6. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans	0		2,200
Amounts owed to related parties	7,806		7,806
	7,806		10,006

There are no amounts included above in respect of which any security has been given by the small entity.

7. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
1,000 Ordinary £0.10 shares of £ 0.10 each	100		100

8. Related party transactions

Transactions with the entity's director

	2025		2024
	£		£
Opening balance	47		0
Advances	12,890		9,056
Repayments	(13,000)		(9,008)
Closing balance	(63)		47

The loan between the director and the company is unsecured, interest free and repayable on demand.

Other related party transactions

	2025		2024
	£		£
Company under common control	95,737		112,737