Registered number
09281353
Northern Foods Plus Limited
Report and Accounts
31 July 2025

Northern Foods Plus Limited
Registered number: | 09281353
Director's Report
The director presents his report and accounts for the year ended 31 July 2025.
Principal activities
The company's principal activity during the year continued to be non-specialised wholesale trade.
Directors
The following persons served as directors during the year:
| Ilker Temurci
Small company provisions
This report has been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.
This report was approved by the board on 22 March 2026 and signed on its behalf.
Ilker Temurci
Director

Northern Foods Plus Limited
Report to the director on the preparation of the unaudited statutory accounts of Northern Foods Plus Limited for the year ended 31 July 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Northern Foods Plus Limited for the year ended 31 July 2025 which comprise of the Profit and Loss Account, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/
Our work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163.
Dirench and Co
Certified Chartered Accountants
Office 403
Screenworks
22 Highbury Grove
London
N5 2ER
22 March 2026

Northern Foods Plus Limited
Profit and Loss Account
for the year ended 31 July 2025
|  |  |  |  |  | 2025 |  | 2024
£ | £
Turnover | 2,526,817 |  | 2,468,415
Cost of sales | (1,614,877) |  | (1,598,351)
Gross profit | 911,940 |  | 870,064
Administrative expenses | (768,822) |  | (681,172)
Operating profit | 143,118 |  | 188,892
Profit before taxation | 143,118 |  | 188,892
Tax on profit | (34,176) |  | (46,306)
Profit for the financial year | 108,942 |  | 142,586

Northern Foods Plus Limited
Registered number: | 09281353
Balance Sheet
as at 31 July 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 3 |  |  | 131,365 |  |  | 119,101
Current assets
Stocks |  |  | 511,260 |  |  | 776,260
Debtors | 4 |  | 332,099 |  |  | 157,299
Cash at bank and in hand |  |  | 39,326 |  |  | 70,323
|  |  | 882,685 |  |  | 1,003,882
Creditors: amounts falling due within one year | 5 |  | (465,493) |  |  | (562,852)
Net current assets |  |  |  | 417,192 |  |  | 441,030
Total assets less current liabilities |  |  |  | 548,557 |  |  | 560,131
Creditors: amounts falling due after more than one year | 6 |  |  | (104,413) |  |  | (217,296)
Net assets |  |  |  | 444,144 |  |  | 342,835
Capital and reserves
Called up share capital |  |  |  | 100 |  |  | 100
Profit and loss account |  |  |  | 444,044 |  |  | 342,735
Shareholder's funds |  |  |  | 444,144 |  |  | 342,835
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Ilker Temurci
Director
Approved by the board on 22 March 2026

Northern Foods Plus Limited
Statement of Changes in Equity
for the year ended 31 July 2025
Share | Share | Re- | Profit | Total
capital | premium | valuation | and loss
reserve | account
£ | £ | £ | £ | £
At 1 August 2023 | 100 |  | - |  | - |  | 255,410 |  | 255,510
Profit for the financial year | 142,586 |  | 142,586
Dividends | (55,261) |  | (55,261)
At 31 July 2024 | 100 |  | - |  | - |  | 342,735 |  | 342,835
At 1 August 2024 | 100 |  | - |  | - |  | 342,735 |  | 342,835
Profit for the financial year | 108,942 |  | 108,942
Dividends | (7,633) |  | (7,633)
At 31 July 2025 | 100 |  | - |  | - |  | 444,044 |  | 444,144

Northern Foods Plus Limited
Notes to the Accounts
for the year ended 31 July 2025
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
| Intangible fixed assets
| Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Freehold buildings | over 50 years
| Leasehold land and buildings | over the lease term
| Plant and machinery | over 5 years
| Fixtures, fittings, tools and equipment | over 5 years
| Investments
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
| Stocks
| Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
| Provisions
| Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
| Foreign currency translation
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
| Leased assets
| A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.
| Pensions
| Contributions to defined contribution plans are expensed in the period to which they relate.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 20 |  | 20
3 | Tangible fixed assets
|  | Land and buildings |  | Plant and machinery etc |  | Motor vehicles |  | Total
£ | £ | £ | £
| Cost
| At 1 August 2024 | 2,286 |  | 47,912 |  | 187,490 |  | 237,688
| Additions | - |  | - |  | 37,196 |  | 37,196
| At 31 July 2025 | 2,286 |  | 47,912 |  | 224,686 |  | 274,884
| Depreciation
| At 1 August 2024 | - |  | 33,442 |  | 85,145 |  | 118,587
| Charge for the year | - |  | 2,604 |  | 22,328 |  | 24,932
| At 31 July 2025 | - |  | 36,046 |  | 107,473 |  | 143,519
| Net book value
| At 31 July 2025 | 2,286 |  | 11,866 |  | 117,213 |  | 131,365
| At 31 July 2024 | 2,286 |  | 14,470 |  | 102,345 |  | 119,101
4 | Debtors | 2025 |  | 2024
£ | £
| Trade debtors | 320,858 |  | 146,058
| Rent Deposit |  | 11,241 |  | 11,241
|  |  |  |  |  | 332,099 |  | 157,299
5 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Trade creditors | 266,436 |  | 432,226
| Taxation and social security costs | 199,057 |  | 130,626
|  |  |  |  |  | 465,493 |  | 562,852
6 | Creditors: amounts falling due after one year | 2025 |  | 2024
£ | £
| Director's Account | - |  | 10,832
| Bank loans | 104,413 |  | 206,464
|  |  |  |  |  | 104,413 |  | 217,296
7 | Other information
| Northern Foods Plus Limited is a private company limited by shares and incorporated in England. Its registered office is:
| Unit 7D Blenheim Court
| Blenheim Park
| Bulwell
| nottinghamshire
| NG6 8YP

Northern Foods Plus Limited
Detailed profit and loss account
for the year ended 31 July 2025
This schedule does not form part of the statutory accounts
|  | 2025 |  | 2024
£ | £
Sales | 2,526,817 |  | 2,468,415
Cost of sales | (1,614,877) |  | (1,598,351)
Gross profit | 911,940 |  | 870,064
Administrative expenses | (768,822) |  | (681,172)
Operating profit | 143,118 |  | 188,892
Profit before tax |  | 143,118 |  | 188,892

Northern Foods Plus Limited
Detailed profit and loss account
for the year ended 31 July 2025
This schedule does not form part of the statutory accounts
|  | 2025 |  | 2024
£ | £
Sales
Sales | 2,526,817 |  | 2,468,415
Cost of sales
Purchases | 1,330,709 |  | 1,867,375
Decrease/increase in stocks | 265,000 |  | ( 273,260 )
Carriage | 813 |  | 316
Other direct costs | 18,355 |  | 3,920
|  | 1,614,877 |  | 1,598,351
Administrative expenses
Employee costs:
| Wages and salaries | 412,930 |  | 277,958
| Directors' salaries | 50,000 |  | 50,000
| Pensions | 4,021 |  | 1,002
| Employer's NI | 35,271 |  | 20,748
| Staff training and welfare | 1,951 |  | 850
| Travel and subsistence | - |  | 10,266
| Motor expenses | 90,346 |  | 95,024
|  | 594,519 |  | 455,848
Premises costs:
| Rent | 53,166 |  | 57,264
| Rates | 21,457 |  | 28,045
| Service charges | - |  | 1,334
| Light and heat | 6,178 |  | 6,202
| Cleaning | 1,738 |  | 2,712
|  | 82,539 |  | 95,557
General administrative expenses:
| Telephone and internet | 961 |  | 1,007
| Stationery and printing | 10 |  | 60
| Exceptional - P/L on disposal of Vehichle | - |  | 42,466
| Interest - other | 5,591 |  | 2,701
| Subscriptions | 287 |  | 121
| Bank charges | 1,520 |  | 7,704
| Insurance | 27,119 |  | 25,632
| Equipment expensed | 435 |  | 1,652
| Equipment hire | 463 |  | 3,124
| Software | 1,165 |  | 5,703
| Repairs and maintenance | 1,275 |  | 647
| Depreciation | 24,932 |  | 14,549
| Sundry | 1,471 |  | 30
|  | 65,229 |  | 105,396
Legal and professional costs:
| Accountancy fees | 7,190 |  | 6,346
| Consultancy fees | 13,750 |  | 14,789
| Advertising and PR | - |  | 2,650
| Other legal and professional | 5,595 |  | 586
|  | 26,535 |  | 24,371
|  | 768,822 |  | 681,172

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