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Company No: 13052993 (England and Wales)

# FOOD & HOSPITALITY LTD

### Unaudited Financial Statements
For the financial year ended 31 October 2025
Pages for filing with the registrar

FOOD & HOSPITALITY LTD

## Unaudited Financial Statements

For the financial year ended 31 October 2025

Contents

FOOD & HOSPITALITY LTD

## BALANCE SHEET

As at 31 October 2025
FOOD & HOSPITALITY LTD

## BALANCE SHEET (continued)

As at 31 October 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 4 | 32,293 |  | 40,904
|  | 32,293 |  | 40,904
Current assets |  |  |  |
Stocks | 5 | 41,500 |  | 140,500
Debtors | 6 | 31,504 |  | 48,822
Cash at bank and in hand | 7 | 3,265 |  | 21,861
|  | 76,269 |  | 211,183
Creditors: amounts falling due within one year | 8 | ( 163,403) |  | ( 320,895)
Net current liabilities |  | (87,134) |  | (109,712)
Total assets less current liabilities |  | (54,841) |  | (68,808)
Creditors: amounts falling due after more than one year | 9 | ( 27,668) |  | ( 34,507)
Net liabilities |  | ( 82,509) |  | ( 103,315)
Capital and reserves |  |  |  |
Called-up share capital | 10 | 1 |  | 1
Profit and loss account |  | ( 82,510 ) |  | ( 103,316 )
Total shareholder's deficit |  | ( 82,509) |  | ( 103,315)

For the financial year ending 31 October 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 Food & Hospitality Ltd (registered number: 13052993) were approved and authorised for issue by the Director on 16 February 2026. They were signed on its behalf by:

F Patel Director |

FOOD & HOSPITALITY LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 October 2025
FOOD & HOSPITALITY LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 October 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

Food & Hospitality 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 78 Chorley New Road, Bolton, BL1 4BY, 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 £.

##### 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.

##### 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:

Vehicles | 5 years straight line

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 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.

#### 2. Critical accounting judgements and key sources of estimation uncertainty

In the application of the Company’s accounting policies, the director is required to make judgements that have a significant impact on the amounts recognised. The following are the critical judgements that the director has made in the process of applying the Company’s accounting policies and that have the most significant effect on the amounts recognised in the financial statements.

#### 3. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 31 |  | 31

#### 4. Tangible assets

| Vehicles |  | Total
| £ |  | £
Cost |  |  |
At 01 November 2024 | 43,057 |  | 43,057
At 31 October 2025 | 43,057 |  | 43,057
Accumulated depreciation |  |  |
At 01 November 2024 | 2,153 |  | 2,153
Charge for the financial year | 8,611 |  | 8,611
At 31 October 2025 | 10,764 |  | 10,764
Net book value |  |  |
At 31 October 2025 | 32,293 |  | 32,293
At 31 October 2024 | 40,904 |  | 40,904

#### 5. Stocks

| 2025 |  | 2024
| £ |  | £
Stocks | 41,500 |  | 140,500

#### 6. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 30,116 |  | 40,078
Other debtors | 1,388 |  | 8,744
| 31,504 |  | 48,822

#### 7. Cash and cash equivalents

| 2025 |  | 2024
| £ |  | £
Cash at bank and in hand | 3,265 |  | 21,861

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

| 2025 |  | 2024
| £ |  | £
Trade creditors | 1,233 |  | 0
Other taxation and social security | 44,820 |  | 23,602
Obligations under finance leases and hire purchase contracts | 6,839 |  | 6,839
Other creditors | 110,511 |  | 290,454
| 163,403 |  | 320,895

#### 9. Creditors: amounts falling due after more than one year

| 2025 |  | 2024
| £ |  | £
Obligations under finance leases and hire purchase contracts | 27,668 |  | 34,507

#### 10. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
1 Ordinary share of £ 1.00 | 1 |  | 1