IRIS Accounts Production v26.1.0.640 14248893 director 1.1.24 31.12.24 31.12.24 30.3.26 false true false false true false Auditors Opinion Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 14248893 2023-12-31 14248893 2024-12-31 14248893 2024-01-01 2024-12-31 14248893 2022-07-20 14248893 2022-07-21 2023-12-31 14248893 2023-12-31 14248893 ns15:EnglandWales 2024-01-01 2024-12-31 14248893 ns14:PoundSterling 2024-01-01 2024-12-31 14248893 ns10:Director1 2024-01-01 2024-12-31 14248893 ns10:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 14248893 ns10:SmallEntities 2024-01-01 2024-12-31 14248893 ns10:Audited 2024-01-01 2024-12-31 14248893 ns10:SmallCompaniesRegimeForDirectorsReport 2024-01-01 2024-12-31 14248893 ns10:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 14248893 ns10:FullAccounts 2024-01-01 2024-12-31 14248893 ns10:OrdinaryShareClass1 2024-01-01 2024-12-31 14248893 ns10:CompanySecretary1 2024-01-01 2024-12-31 14248893 ns10:RegisteredOffice 2024-01-01 2024-12-31 14248893 ns5:CurrentFinancialInstruments 2024-12-31 14248893 ns5:CurrentFinancialInstruments 2023-12-31 14248893 ns5:ShareCapital 2024-12-31 14248893 ns5:ShareCapital 2023-12-31 14248893 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 14248893 ns5:RetainedEarningsAccumulatedLosses 2023-12-31 14248893 ns5:CurrentFinancialInstruments ns5:WithinOneYear 2024-12-31 14248893 ns5:CurrentFinancialInstruments ns5:WithinOneYear 2023-12-31 14248893 ns10:OrdinaryShareClass1 2024-12-31 14248893 ns5:RetainedEarningsAccumulatedLosses 2023-12-31 14248893 ns5:RetainedEarningsAccumulatedLosses 2024-01-01 2024-12-31

REGISTERED NUMBER: 14248893 (England and Wales)

Financial Statements for the Year Ended 31 December 2024

for

Foodomarket UK Limited

Foodomarket UK Limited (Registered number: 14248893)

Contents of the Financial Statements

for the Year Ended 31 December 2024

Page |

Company Information | 1 |

Statement of Financial Position | 2 |

Notes to the Financial Statements | 3 |

Foodomarket UK Limited

Company Information

for the Year Ended 31 December 2024

| DIRECTOR: | E Nivoix

| SECRETARY: | Pramex International Ltd

| REGISTERED OFFICE: | 8th Floor South

| 11 Old Jewry

| London

| EC2R 8DU

| REGISTERED NUMBER: | 14248893 (England and Wales)

| AUDITORS: | Zome (Statutory Auditor)

| Chartered Accountants

| 5th Floor

| 111 Charterhouse Street

| London

| EC1M 6AW

Foodomarket UK Limited (Registered number: 14248893)

Statement of Financial Position

31 December 2024

| 31.12.24 |  | 31.12.23

| Notes | £ | £ |

CURRENT ASSETS

Debtors: amounts falling due within one year | 4 | 25,312 |  | 13,993 |  |

Cash at bank | 144,558 |  | 50,256 |  |

169,870 |  | 64,249 |  |

CREDITORS

Amounts falling due within one year | 5 | 413,818 |  | 161,684 |  |

NET CURRENT LIABILITIES | (243,948 | ) | (97,435 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (243,948 | ) | (97,435 | ) |

CAPITAL AND RESERVES

Called up share capital | 6 | 1,000 |  | 1,000 |  |

Retained earnings | 7 | (244,948 | ) | (98,435 | ) |

SHAREHOLDERS' FUNDS | (243,948 | ) | (97,435 | ) |

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 March 2026 and were signed by:

E Nivoix - Director

Foodomarket UK Limited (Registered number: 14248893)

Notes to the Financial Statements

for the Year Ended 31 December 2024

1. | STATUTORY INFORMATION

| Foodomarket Uk Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The Company's functional and presentational currency is pounds sterling (GBP) and the financial statements have been rounded to the nearest pound (£).

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Going Concern

| The company is dependent upon the continued financial support of its parent company which has undertaken to financially support the company for the at least 12 months after the date of the signing of these accounts and for the foreseeable future.

| The financial statements have therefore been prepared on a going concern basis.

Foodomarket UK Limited (Registered number: 14248893)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2024

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

| Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements , when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Basic financial assets

| Basic financial assets, which include debtors, loans from fellow group companies, cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

| Classification of financial liabilities

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

| Basic financial liabilities

| Basic financial liabilities, including creditors, accruals and loans from fellow group companies are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

| Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Foodomarket UK Limited (Registered number: 14248893)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2024

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2023 - 2 ) .

4. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.12.24 |  | 31.12.23

£ | £ |

| Trade debtors | 9,018 |  | 13,993 |  |

| Accrued income | 16,294 |  | - |  |

25,312 |  | 13,993 |  |

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.12.24 |  | 31.12.23

£ | £ |

| Trade creditors | 10,054 |  | 20,786 |  |

| Amounts owed to group undertakings | 134,939 |  | 122,765 |  |

| Social security and other taxes | 9,033 |  | 9,033 |  |

| VAT | 6,505 |  | 9,100 |  |

| Other creditors | 22,100 |  | - |  |

| Accruals | 231,187 |  | - |  |

413,818 |  | 161,684 |  |

6. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.12.24 |  | 31.12.23

| value: | £ | £ |

| 1,000 | Ordinary | 1 | 1,000 |  | 1,000 |  |

7. | RESERVES

| Retained

| earnings

£ |

| At 1 January 2024 | (98,435 | ) |

| Deficit for the year | (146,513 | ) |

| At 31 December 2024 | (244,948 | ) |

8. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Roy Davis (Senior Statutory Auditor)

| for and on behalf of Zome (Statutory Auditor)

Foodomarket UK Limited (Registered number: 14248893)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2024

9. | RELATED PARTY DISCLOSURES

| At the financial year end, the balance due to ENMB SAS included in creditors was £134,939 (2023: £122,765). This included interest costs on the balance incurred in the year of £12,178 (2023: £Nil).

| Included within accruals were management service fees due to ENMB SAS of £218,459 (2023: £Nil).

10. | ULTIMATE CONTROLLING PARTY

| The immediate parent company is ENMB SAS, a company incorporated in France which is registered at 8 rue de l'Est, Boulogne -Bilancourt, France, 92100.