Caseware UK (AP4) 2024.0.164 2024.0.164 2025-07-31 2025-07-31 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.22 2024-08-01 false Sale of organic, vegan chocolate 19 false 06312091 2024-08-01 2025-07-31 06312091 2023-08-01 2024-07-31 06312091 2025-07-31 06312091 2024-07-31 06312091 2023-08-01 06312091 c:CompanySecretary1 2024-08-01 2025-07-31 06312091 c:Director1 2024-08-01 2025-07-31 06312091 c:Director2 2024-08-01 2025-07-31 06312091 c:RegisteredOffice 2024-08-01 2025-07-31 06312091 d:Buildings d:LongLeaseholdAssets 2024-08-01 2025-07-31 06312091 d:Buildings d:LongLeaseholdAssets 2025-07-31 06312091 d:Buildings d:LongLeaseholdAssets 2024-07-31 06312091 d:PlantMachinery 2024-08-01 2025-07-31 06312091 d:PlantMachinery 2025-07-31 06312091 d:PlantMachinery 2024-07-31 06312091 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 06312091 d:MotorVehicles 2024-08-01 2025-07-31 06312091 d:MotorVehicles 2025-07-31 06312091 d:MotorVehicles 2024-07-31 06312091 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 06312091 d:FurnitureFittings 2024-08-01 2025-07-31 06312091 d:FurnitureFittings 2025-07-31 06312091 d:FurnitureFittings 2024-07-31 06312091 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 06312091 d:OfficeEquipment 2024-08-01 2025-07-31 06312091 d:OfficeEquipment 2025-07-31 06312091 d:OfficeEquipment 2024-07-31 06312091 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 06312091 d:OwnedOrFreeholdAssets 2024-08-01 2025-07-31 06312091 d:CurrentFinancialInstruments 2025-07-31 06312091 d:CurrentFinancialInstruments 2024-07-31 06312091 d:Non-currentFinancialInstruments 2025-07-31 06312091 d:Non-currentFinancialInstruments 2024-07-31 06312091 d:CurrentFinancialInstruments d:WithinOneYear 2025-07-31 06312091 d:CurrentFinancialInstruments d:WithinOneYear 2024-07-31 06312091 d:Non-currentFinancialInstruments d:AfterOneYear 2025-07-31 06312091 d:Non-currentFinancialInstruments d:AfterOneYear 2024-07-31 06312091 d:ShareCapital 2024-08-01 2025-07-31 06312091 d:ShareCapital 2025-07-31 06312091 d:ShareCapital 2023-08-01 2024-07-31 06312091 d:ShareCapital 2024-07-31 06312091 d:ShareCapital 2023-08-01 06312091 d:SharePremium 2024-08-01 2025-07-31 06312091 d:SharePremium 2025-07-31 06312091 d:SharePremium 2023-08-01 2024-07-31 06312091 d:SharePremium 2024-07-31 06312091 d:SharePremium 2023-08-01 06312091 d:CapitalRedemptionReserve 2025-07-31 06312091 d:CapitalRedemptionReserve 2024-07-31 06312091 d:CapitalRedemptionReserve 2023-08-01 06312091 d:RetainedEarningsAccumulatedLosses 2024-08-01 2025-07-31 06312091 d:RetainedEarningsAccumulatedLosses 2025-07-31 06312091 d:RetainedEarningsAccumulatedLosses 2023-08-01 2024-07-31 06312091 d:RetainedEarningsAccumulatedLosses 2024-07-31 06312091 d:RetainedEarningsAccumulatedLosses 2023-08-01 06312091 c:OrdinaryShareClass1 2024-08-01 2025-07-31 06312091 c:OrdinaryShareClass1 2025-07-31 06312091 c:OrdinaryShareClass1 2024-07-31 06312091 c:FRS102 2024-08-01 2025-07-31 06312091 c:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 06312091 c:FullAccounts 2024-08-01 2025-07-31 06312091 c:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 06312091 d:WithinOneYear 2025-07-31 06312091 d:WithinOneYear 2024-07-31 06312091 d:BetweenOneFiveYears 2025-07-31 06312091 d:BetweenOneFiveYears 2024-07-31 06312091 d:PlantMachinery d:LeasedAssetsHeldAsLessee 2025-07-31 06312091 d:PlantMachinery d:LeasedAssetsHeldAsLessee 2024-07-31 06312091 d:LeasedAssetsHeldAsLessee 2025-07-31 06312091 d:LeasedAssetsHeldAsLessee 2024-07-31 06312091 e:PoundSterling 2024-08-01 2025-07-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 06312091 MOOD FOODS LIMITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 JULY 2025
MOOD FOODS LIMITED COMPANY INFORMATION
Directors | R Turner
| I Blackburn
Company secretary | R Turner
Registered number | 06312091
Registered office | M4/M5 Eastway
| Dales Manor Business Park
| Babraham Road, Sawston
| Sawston
| Cambridge
| CB22 3TJ
Accountants | Lakin Rose Limited
| Cambridge House
| Camboro Business Park
| Girton
| Cambridge
| CB3 0QH
MOOD FOODS LIMITED CONTENTS
| Page
Balance sheet | 1 - 2
Statement of changes in equity | 3
Notes to the financial statements | 4 - 12
MOOD FOODS LIMITED REGISTERED NUMBER: 06312091 BALANCE SHEET AS AT 31 JULY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 245,040 |  | 264,907
|  |  | 245,040 |  | 264,907
Current assets |  |  |  |  |
Stocks |  | 596,172 |  | 392,123 |
Debtors: amounts falling due within one year | 6 | 538,128 |  | 531,939 |
Cash at bank and in hand | 7 | 83,051 |  | 41,828 |
|  | 1,217,351 |  | 965,890 |
Creditors: amounts falling due within one year | 8 | (520,266) |  | (777,767) |
Net current assets |  |  | 697,085 |  | 188,123
Total assets less current liabilities |  |  | 942,125 |  | 453,030
Creditors: amounts falling due after more than one year | 9 |  | (608,421) |  | (229,238)
Net assets |  |  | 333,704 |  | 223,792
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 163 |  | 159
Share premium account |  |  | 1,071,682 |  | 971,686
Capital redemption reserve |  |  | 90 |  | 90
Profit and loss account |  |  | (738,231) |  | (748,143)
|  |  | 333,704 |  | 223,792
Page 1
MOOD FOODS LIMITED REGISTERED NUMBER: 06312091 BALANCE SHEET (CONTINUED) AS AT 31 JULY 2025 The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 5 February 2026.
R Turner
Director
The notes on pages 4 to 12 form part of these financial statements. Page 2
MOOD FOODS LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 JULY 2025
| Called up share capital | Share premium account | Capital redemption reserve | Profit and loss account | Total equity
| £ | £ | £ | £ | £
At 1 August 2023 | 131 | 469,979 | 90 | (349,132) | 121,068
Loss for the year | - | - | - | (399,011) | (399,011)
Shares issued during the year | 28 | 501,707 | - | - | 501,735
At 1 August 2024 | 159 | 971,686 | 90 | (748,143) | 223,792
Profit for the year | - | - | - | 9,912 | 9,912
Shares issued during the year | 4 | 99,996 | - | - | 100,000
At 31 July 2025 | 163 | 1,071,682 | 90 | (738,231) | 333,704
| The notes on pages 4 to 12 form part of these financial statements.
Page 3
MOOD FOODS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
1. | General information
The company is a private company limited by shares and is incorporated in England and Wales. The address of its registered office is M4/M5 Eastway Dales Manor Business Park, Babraham Road, Sawston, Cambridge, United Kingdom, CB22 3TJ. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
At the time of approving these financial statements the directors have considered the working capital of the business and remain comfortable with their assessment that the company will have sufficient funds available to finance its operations for a period of at least 12 months following the date of approval of these financial statements and accordingly they have prepared the financial statements on the going concern basis.
| 2.3 | Foreign currency translation
Functional and presentation currency The company's functional and presentational currency is pound sterling. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.
| 2.4 | Turnover
Turnover comprises revenue recognised by the company fromt he sales of chocolate during the year, exclusive of value added tax and trade discounts. Turnover is recognised as the fair value of the consideration received or receivable.
| 2.5 | Operating leases: the company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Page 4
MOOD FOODS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.Accounting policies (continued)
| 2.6 | Research and development
In the research phase of an internal project it is not possible to demonstrate that the project will generate future economic benefits and hence all expenditure on research shall be recognised as an expense when it is incurred. Intangible assets are recognised from the development phase of a project if and only if certain specific criteria are met in order to demonstrate the asset will generate probable future economic benefits and that its cost can be reliably measured. The capitalised development costs are subsequently amortised on a straight-line basis over their useful economic lives, which range from 3 to 6 years. If it is not possible to distinguish between the research phase and the development phase of an internal project, the expenditure is treated as if it were all incurred in the research phase only.
| 2.7 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.8 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.9 | Pensions
Defined contribution pension plan The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.
| 2.10 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income.
| 2.11 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 5
MOOD FOODS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 2.Accounting policies (continued)
| 2.11 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method or reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Long-term leasehold property | - | 24% - 44% Straight line
|  |  |  | Plant and machinery | - | 33% Straight line
|  |  |  | Motor vehicles | - | 33% Straight line
|  |  |  | Fixtures and fittings | - | 20% - 50% Straight line
|  |  |  | Office equipment | - | 20% - 50% Reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.12 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on a standard cost basis which is set by management at the beginning of the reporting period. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.13 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.14 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.15 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Page 6
MOOD FOODS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
3. | Employees
| The average monthly number of employees, including directors, during the year was 22 (2024 - 19).
4. | Tangible fixed assets
|  | Long-term leasehold property | Plant and machinery | Motor vehicles | Fixtures and fittings | Office equipment
|  | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |
| At 1 August 2024 | 424,532 | 951,298 | 7,000 | 34,923 | 45,951
| Additions | - | 66,568 | - | - | -
| Disposals | - | (9,045) | - | - | -
| At 31 July 2025 | 424,532 | 1,008,821 | 7,000 | 34,923 | 45,951
| Depreciation |  |  |  |  |
| At 1 August 2024 | 423,202 | 701,749 | 7,000 | 34,518 | 32,328
| Charge for the year on owned assets | 1,309 | 77,513 | - | 290 | 4,163
| Disposals | - | (5,885) | - | - | -
| At 31 July 2025 | 424,511 | 773,377 | 7,000 | 34,808 | 36,491
| Net book value |  |  |  |  |
| At 31 July 2025 | 21 | 235,444 | - | 115 | 9,460
| At 31 July 2024 | 1,330 | 249,549 | - | 405 | 13,623
Page 7
MOOD FOODS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 4.Tangible fixed assets (continued)
|  | Total
|  | £
| Cost or valuation |
| At 1 August 2024 | 1,463,704
| Additions | 66,568
| Disposals | (9,045)
| At 31 July 2025 | 1,521,227
| Depreciation |
| At 1 August 2024 | 1,198,797
| Charge for the year on owned assets | 83,275
| Disposals | (5,885)
| At 31 July 2025 | 1,276,187
| Net book value |
| At 31 July 2025 | 245,040
| At 31 July 2024 | 264,907
| The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Plant and machinery | 17,245 | 24,736
|  | 17,245 | 24,736
Page 8
MOOD FOODS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
5. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Raw materials and consumables | 333,085 | 255,877
| Work in progress | 38,390 | 19,150
| Finished goods and goods for resale | 224,697 | 117,096
|  | 596,172 | 392,123
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 443,502 | 418,999
| Other debtors | 51,617 | 52,195
| Prepayments and accrued income | 43,009 | 60,745
|  | 538,128 | 531,939
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 83,051 | 41,828
|  | 83,051 | 41,828
Page 9
MOOD FOODS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 237,052 | 509,901
| Other loans | 6,884 | 16,585
| Other taxation and social security | 180,914 | 151,701
| Obligations under finance lease and hire purchase contracts | 4,960 | 4,999
| Amounts owed to related parties | 2,742 | 2,672
| Accruals and deferred income | 39,468 | 28,376
| Bank loans | 40,602 | 51,826
| Other creditors | 7,644 | 11,707
|  | 520,266 | 777,767
| Included in bank loans is a government backed CBLIS loan of £40,602 (2024 - £51,826), which was drawn down in June 2021. Following an initial 12 month interest-free period at inception, is subject to interest at 5% per annum. Amounts due under finance leases and hire purchase agreements are secured on the assets to which they relate. The bank overdraft is secured by a personal guarantee of £20,000 from one of the directors. Other loans are unsecured. Included within within other creditors are pension contributions totalling £3,937 (2024 - £8,000) which were payable to the fund at the balance sheet date.
Page 10
MOOD FOODS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Net obligations under finance leases and hire purchase contracts | 11,374 | 16,067
| Other loans | 475,000 | 43,091
| Amounts owed to related parties | 117,532 | 116,137
| Accruals and deferred income | 4,515 | 13,341
| Bank loans | - | 40,602
|  | 608,421 | 229,238
| ncluded in bank loans is a government backed CBLIS loan of £nil (2024 - £40,602), which was drawn down in June 2021. Following an initial 12 month interest-free period at inception, is subject to interest at 5% per annum. Amounts due under finance leases and hire purchase agreements are secured on the assets to which they relate. Other loans are unsecured.
10. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 162,603 (2024 - 158,637) Ordinary shares of £0.001 each | 162.603 | 158.637
During the year the company issued 3,966 Ordinary £0.001 shares, which rank pari passu with existing ordinary shares. On 16 May 2025 the company issued 3,966 Ordinary shares of £0.001 each at a premium of £25.21 per share. An amount of £99,996, being the difference between the total consideration of £100,000 and the total nominal value of £4 for the shares issued has been included in the share premium account. Page 11
MOOD FOODS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
11. | Commitments under operating leases
| At 31 July 2025 the company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Not later than 1 year | 33,750 | 87,573
| Later than 1 year and not later than 5 years | - | 134,307
|  | 33,750 | 221,880
12. | Related party transactions
| Included within creditors are amounts of £120,274 (2024 - £118,809) in respect of loans from shareholders, or close family members of directors, of the company.
Page 12