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Registered Number: 09590605
England and Wales
MARTIN FOOD AND WINE LTD
Abridged Accounts
Period of accounts Start date: 01 June 2024 End date: 31 May 2025

MARTIN FOOD AND WINE LTD Contents Page For the year ended 31 May 2025
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

MARTIN FOOD AND WINE LTD Accountants' Report For the year ended 31 May 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 May 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Jaswal and Co Limited 31 May 2025 .................................................... Jaswal and Co Limited 121 Beavers Lane Hounslow TW4 6HF 22 May 2026 1

MARTIN FOOD AND WINE LTD Statement of Financial Position As at 31 May 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Intangible fixed assets | 3 | 35,000 |  | 35,000
Tangible fixed assets | 4 | 8,850 |  | 14,000
|  | 43,850 |  | 49,000
Current assets |  |  |
Stocks |  | 241,600 |  | 195,000
Debtors |  | (174,373) |  | 0
Cash at bank and in hand |  | 142,356 |  | 49,457
|  | 209,583 |  | 244,457
Creditors: amount falling due within one year |  | (55,961) |  | (133,955)
Net current assets |  | 153,622 |  | 110,502
Total assets less current liabilities |  | 197,472 |  | 159,502
Creditors: amount falling due after more than one year |  | (122,414) |  | (95,948)
Net assets |  | 75,058 |  | 63,554
Capital and reserves |  |  |
Called up share capital |  | 100 |  | 100
Profit and loss account |  | 74,958 |  | 63,454
Shareholders' funds |  | 75,058 |  | 63,554
For the year ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 22 May 2026 and were signed on its behalf by:
------------------------------- Jaspal Singh Bajaj Director
2

MARTIN FOOD AND WINE LTD Notes to the Abridged Financial Statements For the year ended 31 May 2025
General Information MARTIN FOOD AND WINE LTD is a private company, limited by shares, registered in England and Wales, registration number 09590605, registration address 121 BEAVERS LANE, Hounslow, TW4 6HF. 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. Operating lease rentals Rentals payable under operating leases are charged against income on a straight line basis over the lease term. Dividends Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date. Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Goodwill Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years. 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 | 5 Reducing Balance
Fixtures and Fittings | 10 Straight Line
Assets on finance lease and hire purchase Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives. Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods. 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. | Average number of employees Average number of employees during the year was 7 (2024 : 6).
3. | Intangible fixed assets
Cost | Goodwill |  | Total
| £ |  | £
At 01 June 2024 | - |  | -
Additions | - |  | -
Disposals | - |  | -
Transfers | 35,000 |  | 35,000
At 31 May 2025 | 35,000 |  | 35,000
Net book values
At 31 May 2025 | 35,000 |  | 35,000
At 31 May 2024 | - |  | -
4. | Tangible fixed assets
Cost or valuation | Motor Vehicles |  | Fixtures and Fittings |  | Total
| £ |  | £ |  | £
At 01 June 2024 | 8,000 |  | 65,000 |  | 73,000
Additions | - |  | 1,500 |  | 1,500
Disposals | - |  | - |  | -
At 31 May 2025 | 8,000 |  | 66,500 |  | 74,500
Depreciation
At 01 June 2024 | 8,000 |  | 51,000 |  | 59,000
Charge for year | - |  | 6,650 |  | 6,650
On disposals | - |  | - |  | -
At 31 May 2025 | 8,000 |  | 57,650 |  | 65,650
Net book values
Closing balance as at 31 May 2025 | - |  | 8,850 |  | 8,850
Opening balance as at 01 June 2024 | - |  | 14,000 |  | 14,000
3