FI FOODS LLP

	Page
LLP Information	1
Members' Report	2
Profit and Loss Account	3
Balance Sheet	4—5
Notes to the Financial Statements	6—7

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FI FOODS LLP

Registered No. OC421994

Members' Report For The Year Ended 31 December 2025

Members' Report

The members present their report and the financial statements for the year ended 31 December 2025.

Principal Activity

The LLP's principal activity continues to be that of trading activity.

Members

The designated members who held office during the year were as follows:

Mrs Larysa Fisenko

Mr Ivan Fisenko

Statement of Members' Responsibilities

The members are responsible for preparing the financial statements in accordance with applicable law and regulations.Company law as applied to limited liability partnerships by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 requires the members to prepare financial statements for each financial year. Under that law the members have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law as applied to Limited Liability Partnerships the members must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the LLP and of the profit or loss for that period. In preparing the financial statements the members are required to:

select suitable accounting policies and then apply them consistently;
make judgments and accounting estimates that are reasonable and prudent;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the LLP will continue in business.

The members are responsible for keeping adequate accounting records that are sufficient to show and explain the LLP's transactions and disclose with reasonable accuracy at any time the financial position of the LLP and enable them to ensure that the financial statements comply with the Companies Act 2006 as modified by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008. They are also responsible for safeguarding the assets of the LLP and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The members are responsible for the maintenance and integrity of the corporate and financial information included on the LLP's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Signed on behalf of the members by

Mr Ivan Fisenko

Designated Member

28/04/2026

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FI FOODS LLP

Profit and Loss Account

For The Year Ended 31 December 2025

Profit and Loss Account

		2025	2024
	Notes	£	£
TURNOVER		1,067,951	437,691
Cost of sales		(1,272,813 )	(359,948 )

GROSS (LOSS)/PROFIT		(204,862 )	77,743

Administrative expenses		17,434	(69,027 )

OPERATING (LOSS)/PROFIT		(187,428 )	8,716
Other interest receivable and similar income		1,645	6,055
Interest payable and similar charges		(44,499 )	(17,888 )

LOSS FOR THE FINANCIAL YEAR AVAILABLE FOR DISCRETIONARY DIVISION AMONG MEMBERS		(230,282 )	(3,117 )

The notes on pages 6 to 7 form part of these financial statements.

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FI FOODS LLP

Balance Sheet

As At 31 December 2025

Balance Sheet

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		41,546		41,546

			41,546		41,546
CURRENT ASSETS
Debtors	5	759,447		372,280
Cash at bank and in hand		2,404,370		2,740,312

		3,163,817		3,112,592
Creditors: Amounts Falling Due Within One Year	6	(409,049 )		(214,917 )

NET CURRENT ASSETS (LIABILITIES)			2,754,768		2,897,675

TOTAL ASSETS LESS CURRENT LIABILITIES			2,796,314		2,939,221

Creditors: Amounts Falling Due After More Than One Year	7		(1,701,164 )		(1,613,789 )

NET ASSETS ATTRIBUTABLE TO MEMBERS			1,095,150		1,325,432

REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts		1,095,050		1,325,332

			1,095,050		1,325,332

Equity
Members' other interests
Members' capital		100		100

			100		100

			1,095,150		1,325,432

TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year			1,095,050		1,325,332
Members' other interests			100		100

			1,095,150		1,325,432

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FI FOODS LLP

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)

The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

On behalf of the members

Mr Ivan Fisenko

Designated Member

28/04/2026

The notes on pages 6 to 7 form part of these financial statements.

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FI FOODS LLP

Notes to the Financial Statements

For The Year Ended 31 December 2025

Notes to the Financial Statements

1. General Information

FI FOODS LLP is a limited liability partnership, incorporated in England & Wales, registered number OC421994 . The Registered Office is Suite 12, 2nd Floor, Queens House, , 180 Tottenham Court Road,, London, W1T 7PD.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in May 2024 (SORP) and the Companies Act 2006 (as applied to LLPs).

The financial statements are prepared in sterling which is the functional currency of the LLP.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles

20% straight line basis

2.4. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was: NIL (2024: NIL)

4. Tangible Assets

	Motor Vehicles
	£
Cost
As at 1 January 2025	41,546

As at 31 December 2025	41,546

Net Book Value
As at 31 December 2025	41,546

As at 1 January 2025	41,546

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FI FOODS LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	42,114	129,256
Other debtors	717,333	243,024

	759,447	372,280

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	337,692	146,619
Other taxes and social security	15,470	20,570
Other creditors	54,709	46,550
Amounts owed to other participating interests	1,178	1,178

	409,049	214,917

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Other creditors	1,701,164	1,613,789

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Designated Members	Mr Ivan Fisenko

LLP Registration Number	OC421994

Registered Office	Suite 12, 2nd Floor, Queens House,
	180 Tottenham Court Road,
	London
	W1T 7PD

Accountants	Law Firm UK Limited
	Suite 12, 2nd Floor, Queens House
	180 Tottenham Court Road
	London
	W1T 7PD