Foods Care Limited - Filleted accounts

Foods Care Limited
Registered number:		10927816
Balance Sheet
as at 31 August 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		20,879			24,646

Current assets
Stocks		3,100			3,250
Debtors	4	12,427			4,935
Cash at bank and in hand		40,998			78,378
		56,525			86,563

Creditors: amounts falling due within one year	5	(67,101)			(90,455)

Net current liabilities			(10,576)			(3,892)

Total assets less current liabilities			10,303			20,754

Creditors: amounts falling due after more than one year	6		(9,646)			(19,913)



Net assets			657			841

Capital and reserves
Called up share capital			99			99
Profit and loss account			558			742

Shareholders' funds			657			841

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
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.




Mr Sirajul Islam
Director
Approved by the board on 12 May 2026

Foods Care Limited
Notes to the Accounts
for the year ended 31 August 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.

	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:

	Fixtures & fittings	over 5 years
	Motor vehicles	over 5 years

	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.

	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			13		13


3	Tangible fixed assets
		Fixtures & fittings		Motor vehicles		Total
£			£		£
	Cost
	At 1 September 2024	73,323		2,962		76,285
	Additions	1,452		-		1,452
	At 31 August 2025	74,775		2,962		77,737

	Depreciation
	At 1 September 2024	49,299		2,340		51,639
	Charge for the year	5,095		124		5,219
	At 31 August 2025	54,394		2,464		56,858

	Net book value
	At 31 August 2025	20,381		498		20,879
	At 31 August 2024	24,024		622		24,646


4	Debtors			2025		2024
£					£

	Other debtors			7,922		4,935
	Prepayments			4,505		-
				12,427		4,935


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Trade creditors			43,534		67,152
	VAT payable			20,053		19,983
	Corporation tax			1,677		1,899
	Other taxes and social security			1,438		1,009
	Other creditors			399		412
				67,101		90,455


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			9,646		19,913


7	Other information

	Foods Care Limited is a private company limited by shares and incorporated in England. Its registered office is:
	The Court Building
	1 Market Street
	London
	SE18 6FU