2024-07-01 2025-06-30 false Capium Accounts Production 1.1 14160669 2024-07-01 2025-06-30 14160669 bus:FullAccounts 2024-07-01 2025-06-30 14160669 bus:FRS102 2024-07-01 2025-06-30 14160669 bus:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 14160669 bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 14160669 bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 14160669 2024-07-01 2025-06-30 14160669 2025-06-30 14160669 bus:RegisteredOffice 2024-07-01 2025-06-30 14160669 core:WithinOneYear 2025-06-30 14160669 core:AfterOneYear 2025-06-30 14160669 1 2024-07-01 2025-06-30 14160669 bus:Director1 2024-07-01 2025-06-30 14160669 bus:Director1 2025-06-30 14160669 bus:Director1 2023-07-01 2024-06-30 14160669 2023-07-01 14160669 bus:LeadAgentIfApplicable 2024-07-01 2025-06-30 14160669 2023-07-01 2024-06-30 14160669 2024-06-30 14160669 core:WithinOneYear 2024-06-30 14160669 core:AfterOneYear 2024-06-30 14160669 bus:EntityAccountantsOrAuditors 2023-07-01 2024-06-30 14160669 bus:OrdinaryShareClass1 2024-07-01 2025-06-30 14160669 bus:OrdinaryShareClass1 2025-06-30 14160669 bus:OrdinaryShareClass1 2023-07-01 2024-06-30 14160669 bus:OrdinaryShareClass1 2024-06-30 14160669 core:MotorCars 2024-07-01 2025-06-30 14160669 core:MotorCars 2025-06-30 14160669 core:MotorCars 2024-06-30 14160669 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2025-06-30 14160669 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-06-30 14160669 core:CostValuation core:Non-currentFinancialInstruments 2025-06-30 14160669 core:CostValuation core:Non-currentFinancialInstruments 2024-06-30 14160669 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2025-06-30 14160669 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2025-06-30 14160669 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2025-06-30 14160669 core:Non-currentFinancialInstruments 2025-06-30 14160669 core:Non-currentFinancialInstruments 2024-06-30 14160669 core:ShareCapital 2025-06-30 14160669 core:ShareCapital 2024-06-30 14160669 core:RetainedEarningsAccumulatedLosses 2025-06-30 14160669 core:RetainedEarningsAccumulatedLosses 2024-06-30 14160669 dpl:Item1 2024-07-01 14160669 dpl:Item1 2025-06-30 14160669 dpl:Item1 2023-07-01 14160669 dpl:Item1 2024-06-30 iso4217:GBP xbrli:shares xbrli:pure

Registered Number: 14160669
PSB FOODS LIMITED
Unaudited Financial Statements
Period of accounts Start date: 01 July 2024 End date: 30 June 2025

PSB Foods Limited Contents Page For the year ended 30 June 2025
Statement of financial position | 1
Notes to the financial statements | 2

PSB Foods Limited Statement of Financial Position As at 30 June 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 4 | 4,986 |  | 0
|  | 4,986 |  | 0
Current assets |  |  |
Stocks | 5 | 2,583 |  | 4,423
Cash at bank and in hand |  | 5,166 |  | 2,271
|  | 7,749 |  | 6,694
Creditors: amount falling due within one year | 6 | (11,383) |  | (3,622)
Net current assets |  | (3,634) |  | 3,072
Total assets less current liabilities |  | 1,352 |  | 3,072
Net assets |  | 1,352 |  | 3,072
Capital and reserves |  |  |
Called up share capital | 7 | 1 |  | 1
Profit and loss account |  | 1,351 |  | 3,071
Shareholders' funds |  | 1,352 |  | 3,072
For the year ended 30 June 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 members have not required the company to obtain an audit of its accounts for the year in question 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 accounts. These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements were approved by the director on 25 March 2026 and were signed by:
------------------------------- Farid Aziz Director
1

PSB Foods Limited Notes to the Financial Statements For the year ended 30 June 2025
General Information PSB Foods Limited is a private company, limited by shares, registered in , registration number 14160669, registration address 101 St. Johns Walk, Newcastle Upon Tyne, Tyne & Wear, NE4 7XB. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Government grants Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred. Website cost Planning and operating costs for the company's website are charged to the income statement as incurred. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Motor Vehicles | 15% Reducing Balance
Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2. | Staff Costs
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Wages and salaries | 14,461 |  | 14,082
Other staff costs | 48 |  | 0
| 14,509 |  | 14,082
Average number of employees during the year | Number |  | Number
Administration | 2 |  | 1
Sales | 2 |  | 2
| 4 |  | 3
3. | Average number of employees Average number of employees during the year was 4 (2024 : 3).
4. | Tangible fixed assets
Cost or valuation | Motor Vehicles |  | Total
| £ |  | £
At 01 July 2024 | - |  | -
Additions | 5,000 |  | 5,000
Disposals | - |  | -
At 30 June 2025 | 5,000 |  | 5,000
Depreciation
At 01 July 2024 | - |  | -
Charge for year | 14 |  | 14
On disposals | - |  | -
At 30 June 2025 | 14 |  | 14
Net book values
Closing balance as at 30 June 2025 | 4,986 |  | 4,986
Opening balance as at 01 July 2024 | - |  | -
5. | Stocks
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Stocks | 2,583 |  | 4,423
| 2,583 |  | 4,423
6. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Corporation Tax | 0 |  | 247
PAYE & Social Security | 1,311 |  | 0
Directors' Current Accounts | 3,472 |  | 3,375
VAT | 6,600 |  | 0
| 11,383 |  | 3,622
7. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
1 Class A share of £1.00 each | 1 |  | 1
| 1 |  | 1
2