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Company Registration No. 08346285 (England and Wales)
Fairtrade Vending Limited Unaudited accounts for the year ended 31 December 2025
Fairtrade Vending Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Fairtrade Vending Limited Company Information for the year ended 31 December 2025
Director
Mr R M Steel
Company Number
08346285 (England and Wales)
Registered Office
Unit 1 Henley Business Park Medway City Estate Rochester ME2 4FR England
- 3 -
Fairtrade Vending Limited Statement of financial position as at 31 December 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
5,400
500
Tangible assets
5
124,925
82,399
130,325
82,899
Current assets
Inventories
141,841
193,734
Debtors
6
98,545
95,672
Cash at bank and in hand
185,243
155,302
425,629
444,708
Creditors: amounts falling due within one year
7
(145,374)
(112,910)
Net current assets
280,255
331,798
Total assets less current liabilities
410,580
414,697
Creditors: amounts falling due after more than one year
8
(6,470)
(23,755)
Provisions for liabilities
Deferred tax
(10,460)
(10,460)
Net assets
393,650
380,482
Capital and reserves
Called up share capital
102
102
Profit and loss account
393,548
380,380
Shareholders' funds
393,650
380,482
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 11 March 2026 and were signed on its behalf by
Mr R M Steel Director Company Registration No. 08346285
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Fairtrade Vending Limited Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Fairtrade Vending Limited is a private company, limited by shares, registered in England and Wales, registration number 08346285. The registered office is Unit 1 Henley Business Park, Medway City Estate, Rochester, ME2 4FR, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Straight Line and 25% Reducing Balance
Motor vehicles
25% Reducing Balance
Fixtures & fittings
25% Straight Line
Computer equipment
25% Reducing Balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
- 5 -
Fairtrade Vending Limited Notes to the Accounts for the year ended 31 December 2025
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
4
Intangible fixed assets
Goodwill
Other
Total
£
£
£
Cost
At 1 January 2025
5,000
4,310
9,310
Additions
6,000
-
6,000
At 31 December 2025
11,000
4,310
15,310
Amortisation
At 1 January 2025
4,500
4,310
8,810
Charge for the year
1,100
-
1,100
At 31 December 2025
5,600
4,310
9,910
Net book value
At 31 December 2025
5,400
-
5,400
At 31 December 2024
500
-
500
5
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
£
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At cost
At 1 January 2025
112,446
46,604
5,383
2,423
166,856
Additions
52,394
38,145
472
500
91,511
Disposals
(16,650)
(3,600)
(5,258)
(2,423)
(27,931)
At 31 December 2025
148,190
81,149
597
500
230,436
Depreciation
At 1 January 2025
53,724
25,728
3,233
1,772
84,457
Charge for the year
26,835
14,541
149
125
41,650
On disposals
(12,876)
(2,746)
(3,202)
(1,772)
(20,596)
At 31 December 2025
67,683
37,523
180
125
105,511
Net book value
At 31 December 2025
80,507
43,626
417
375
124,925
At 31 December 2024
58,722
20,876
2,150
651
82,399
- 6 -
Fairtrade Vending Limited Notes to the Accounts for the year ended 31 December 2025
6
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
95,545
65,176
Other debtors
3,000
30,496
98,545
95,672
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
14,398
20,137
VAT
22,987
3,581
Obligations under finance leases and hire purchase contracts
9,138
7,987
Trade creditors
84,502
32,562
Taxes and social security
6,583
19,454
Other creditors
166
-
Loans from directors
4,600
29,189
Accruals
3,000
-
145,374
112,910
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
-
14,652
Obligations under finance leases and hire purchase contracts
6,470
9,103
6,470
23,755
9
Average number of employees
During the year the average number of employees was 6 (2024: 6).
- 7 -