Silverfin false true 28/02/2025 01/03/2024 28/02/2025 Dr A P Bowles 12/08/2002 Mrs S M Bowles 10/04/2007 Mrs SM Bowles 28 January 2026 The principle activity of the company continued to be that of other business support service activities. 04504107 2025-02-28 04504107 bus:Director1 2025-02-28 04504107 bus:Director2 2025-02-28 04504107 2024-02-29 04504107 core:CurrentFinancialInstruments 2025-02-28 04504107 core:CurrentFinancialInstruments 2024-02-29 04504107 core:ShareCapital 2025-02-28 04504107 core:ShareCapital 2024-02-29 04504107 core:RetainedEarningsAccumulatedLosses 2025-02-28 04504107 core:RetainedEarningsAccumulatedLosses 2024-02-29 04504107 core:PlantMachinery 2024-02-29 04504107 core:PlantMachinery 2025-02-28 04504107 2024-03-01 2025-02-28 04504107 bus:FilletedAccounts 2024-03-01 2025-02-28 04504107 bus:SmallEntities 2024-03-01 2025-02-28 04504107 bus:AuditExemptWithAccountantsReport 2024-03-01 2025-02-28 04504107 bus:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 04504107 bus:Director1 2024-03-01 2025-02-28 04504107 bus:Director2 2024-03-01 2025-02-28 04504107 bus:Director3 2024-03-01 2025-02-28 04504107 2023-03-01 2024-02-29 04504107 core:PlantMachinery 2024-03-01 2025-02-28 iso4217:GBP xbrli:pure

Company No: 04504107 (England and Wales)

# ABC FOOD SAFETY LTD

### Unaudited Financial Statements
For the financial year ended 28 February 2025
Pages for filing with the registrar

ABC FOOD SAFETY LTD

## Unaudited Financial Statements

For the financial year ended 28 February 2025

Contents

ABC FOOD SAFETY LTD

## STATEMENT OF FINANCIAL POSITION

As at 28 February 2025
ABC FOOD SAFETY LTD

## STATEMENT OF FINANCIAL POSITION (continued)

As at 28 February 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 0 |  | 3,302
|  | 0 |  | 3,302
Current assets |  |  |  |
Debtors | 4 | 19,082 |  | 65,111
|  | 19,082 |  | 65,111
Creditors: amounts falling due within one year | 5 | ( 18,932) |  | ( 68,944)
Net current assets/(liabilities) |  | 150 |  | (3,833)
Total assets less current liabilities |  | 150 |  | (531)
Provision for liabilities |  | 0 |  | ( 546)
Net assets/(liabilities) |  | 150 |  | ( 1,077)
Capital and reserves |  |  |  |
Called-up share capital |  | 4 |  | 4
Profit and loss account |  | 146 |  | ( 1,081 )
Total shareholders' funds/(deficit) |  | 150 |  | ( 1,077)

ABC Food Safety Ltd (registered number: 04504107) did not trade during the current or preceding financial year. There have been no movements in shareholders’ funds during the current or preceding financial year and therefore no Statement of Changes in Equity has been included. For the financial year ending 28 February 2025 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The directors acknowledge 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 Income Statement has not been delivered.

The financial statements of ABC Food Safety Ltd (registered number: 04504107) were approved and authorised for issue by the Board of Directors. They were signed on its behalf by:

Dr A P Bowles Director |  | Mrs SM Bowles Director

28 January 2026

ABC FOOD SAFETY LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 28 February 2025
ABC FOOD SAFETY LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 28 February 2025

##### 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

ABC Food Safety 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 C/O Larking Gowen 1st Floor Prospect House, Rouen Road, Norwich, NR1 1RE, United Kingdom. The principal place of business is 2B Intwood Road, Cringleford, Norwich, Norfolk, England, NR4 6XD.
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 £.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery | not depreciated

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Statement of Financial Position date. If there is objective evidence of impairment, an impairment loss is recognised in the Income Statement as described below.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 2 |  | 2

#### 3. Tangible assets

| Plant and machinery |  | Total
| £ |  | £
Cost |  |  |
At 01 March 2024 | 58,919 |  | 58,919
Disposals | ( 58,919) |  | ( 58,919)
At 28 February 2025 | 0 |  | 0
Accumulated depreciation |  |  |
At 01 March 2024 | 55,617 |  | 55,617
Disposals | ( 55,617) |  | ( 55,617)
At 28 February 2025 | 0 |  | 0
Net book value |  |  |
At 28 February 2025 | 0 |  | 0
At 29 February 2024 | 3,302 |  | 3,302

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Other debtors | 19,082 |  | 65,111

#### 5. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Corporation tax | 0 |  | 681
Other taxation and social security | 0 |  | 8,791
Other creditors | 18,932 |  | 59,472
| 18,932 |  | 68,944