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# OXFORD FRESH FOOD LTD

## Company Registration Number:
13667480 (England and Wales)

## Unaudited statutory accounts for the year ended 31 August 2025

## Period of accounts

## Start date: 1 September 2024

## End date: 31 August 2025

# OXFORD FRESH FOOD LTD

## Contents of the Financial Statements

for the Period Ended 31 August 2025

Directors report |
Profit and loss |
Balance sheet |
Additional notes |
Balance sheet notes |

# OXFORD FRESH FOOD LTD

Directors' report period ended 31 August 2025

The directors present their report with the financial statements of the company for the period ended 31 August 2025

Principal activities of the company

Other retail sale of food in specialised stores

Directors

The director shown below has held office during the whole of the period from
1 September 2024 to 31 August 2025

Armand MUZHA

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
11 March 2026

And signed on behalf of the board by:
Name: Armand MUZHA
Status: Director

# OXFORD FRESH FOOD LTD

## Profit And Loss Account

for the Period Ended 31 August 2025

| 2025 | 2024
--- | --- | ---
| £ | £
Turnover: | 231,335 | 276,080
Cost of sales: | ( 37,728 ) | ( 48,052 )
Gross profit(or loss): | 193,607 | 228,028
Administrative expenses: | ( 182,708 ) | ( 233,461 )
Operating profit(or loss): | 10,899 | (5,433)
Interest receivable and similar income: |  | 356
Interest payable and similar charges: |  | ( 602 )
Profit(or loss) before tax: | 10,899 | (5,679)
Tax: | ( 2,071 ) |
Profit(or loss) for the financial year: | 8,828 | (5,679)

# OXFORD FRESH FOOD LTD

## Balance sheet

As at 31 August 2025

| Notes | 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Fixed assets
Intangible assets: | 3 | 39,807 | 58,180
Tangible assets: | 4 | 13,705 | 20,422
Total fixed assets: |  | 53,512 | 78,602
Current assets
Stocks: | 5 |  | 1,785
Debtors: | 6 | 49,222 | 21,395
Cash at bank and in hand: |  | 26,224 | 19,468
Total current assets: |  | 75,446 | 42,648
Creditors: amounts falling due within one year: | 7 | ( 135,636 ) | ( 133,855 )
Net current assets (liabilities): |  | (60,190) | (91,207)
Total assets less current liabilities: |  | (6,678) | ( 12,605)
Provision for liabilities: |  |  | ( 2,901 )
Total net assets (liabilities): |  | (6,678) | (15,506)
Capital and reserves
Called up share capital: |  | 1 | 1
Profit and loss account: |  | (6,679 ) | (15,507 )
Total Shareholders' funds: |  | ( 6,678 ) | (15,506)

The notes form part of these financial statements

# OXFORD FRESH FOOD LTD

## Balance sheet statements

For the year ending 31 August 2025 the company was entitled to exemption 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 directors acknowledge their 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.

This report was approved by the board of directors on 11 March 2026
and signed on behalf of the board by:

Name: Armand MUZHA
Status: Director

The notes form part of these financial statements

# OXFORD FRESH FOOD LTD

## Notes to the Financial Statements

for the Period Ended 31 August 2025

- ## 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

  Tangible fixed assets depreciation policy

  Depreciation is calculated so as to write off the cost of an asset, less its residual value, over the useful economic life of that asset as follows: Leasehold property - Straight line basis over the life of the lease Equipment - Reducing balance basis at 25% per annum If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

  Intangible fixed assets amortisation policy

  Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows: Goodwill - Straight line basis over 62 months If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

# OXFORD FRESH FOOD LTD

## Notes to the Financial Statements

for the Period Ended 31 August 2025

- ## 2. Employees

  | 2025 | 2024
  --- | --- | ---
  Average number of employees during the period | 5 | 7

# OXFORD FRESH FOOD LTD

## Notes to the Financial Statements

for the Period Ended 31 August 2025

## 3. Intangible assets

| Goodwill | Other | Total
--- | --- | --- | ---
Cost | £ | £ | £
At 1 September 2024 | 94,925 |  | 94,925
Additions |  |  |
Disposals |  |  |
Revaluations |  |  |
Transfers |  |  |
At 31 August 2025 | 94,925 |  | 94,925
Amortisation |  |  |
At 1 September 2024 | 36,745 |  | 36,745
Charge for year | 18,373 |  | 18,373
On disposals |  |  |
Other adjustments |  |  |
At 31 August 2025 | 55,118 |  | 55,118
Net book value |  |  |
At 31 August 2025 | 39,807 |  | 39,807
At 31 August 2024 | 58,180 |  | 58,180

# OXFORD FRESH FOOD LTD

## Notes to the Financial Statements

for the Period Ended 31 August 2025

## 4. Tangible assets

| Land & buildings | Plant & machinery | Fixtures & fittings | Office equipment | Motor vehicles | Total
--- | --- | --- | --- | --- | --- | ---
Cost | £ | £ | £ | £ | £ | £
At 1 September 2024 | 8,407 |  | 26,376 |  |  | 34,783
Additions |  |  |  |  |  |
Disposals |  |  |  |  |  |
Revaluations |  |  |  |  |  |
Transfers |  |  |  |  |  |
At 31 August 2025 | 8,407 |  | 26,376 |  |  | 34,783
Depreciation |  |  |  |  |  |
At 1 September 2024 | 3,254 |  | 11,107 |  |  | 14,361
Charge for year | 1,627 |  | 5,090 |  |  | 6,717
On disposals |  |  |  |  |  |
Other adjustments |  |  |  |  |  |
At 31 August 2025 | 4,881 |  | 16,197 |  |  | 21,078
Net book value |  |  |  |  |  |
At 31 August 2025 | 3,526 |  | 10,179 |  |  | 13,705
At 31 August 2024 | 5,153 |  | 15,269 |  |  | 20,422

# OXFORD FRESH FOOD LTD

## Notes to the Financial Statements

for the Period Ended 31 August 2025

## 5. Stocks

| 2025 | 2024
--- | --- | ---
| £ | £
Stocks |  | 1,785
Total |  | 1,785

# OXFORD FRESH FOOD LTD

## Notes to the Financial Statements

for the Period Ended 31 August 2025

## 6. Debtors

| 2025 | 2024
--- | --- | ---
| £ | £
Other debtors | 49,222 | 21,395
Total | 49,222 | 21,395

# OXFORD FRESH FOOD LTD

## Notes to the Financial Statements

for the Period Ended 31 August 2025

## 7. Creditors: amounts falling due within one year note

| 2025 | 2024
--- | --- | ---
| £ | £
Trade creditors |  | 290
Taxation and social security | 15,230 | 13,159
Other creditors | 120,406 | 120,406
Total | 135,636 | 133,855