Vuv Food Ltd

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—5

Registered number: 13517107

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		22,500		25,000
Tangible Assets	5		437,596		553,785

			460,096		578,785
CURRENT ASSETS
Stocks		16,100		15,200
Debtors		42,757		30,431
Cash at bank and in hand		208,902		11,838

		267,759		57,469
Creditors: Amounts Falling Due Within One Year		(603,028 )		(530,189 )

NET CURRENT ASSETS (LIABILITIES)			(335,269 )		(472,720 )

TOTAL ASSETS LESS CURRENT LIABILITIES			124,827		106,065

Creditors: Amounts Falling Due After More Than One Year			(118,837 )		(164,837 )

NET ASSETS/(LIABILITIES)			5,990		(58,772 )

CAPITAL AND RESERVES
Called up share capital	6		2		2
Profit and Loss Account			5,988		(58,774 )

SHAREHOLDERS' FUNDS			5,990		(58,772)

Page 1

Page 2

Vuv Food Ltd

Abridged Balance Sheet (continued)

As At 30 September 2025

For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 September 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

I Vamanu

Director

06/06/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Vuv Food Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13517107 . The registered office is First Floor Swan Buildings, 20 Swan Street, Manchester, M4 5JW.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

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.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are licence fees. It is amortised to the profit and loss account over its estimated economic life of 10 years.

2.4. 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:

Plant & Machinery	14%
Fixtures & Fittings	14%

Page 3

Page 4

Vuv Food Ltd

Notes to the Abridged Financial Statements (continued)

For The Year Ended 30 September 2025

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 20 (2024: 13)

4. Intangible Assets

	Total
	£
Cost
As at 1 October 2024	25,000

As at 30 September 2025	25,000

Amortisation
As at 1 October 2024	-
Provided during the period	2,500

As at 30 September 2025	2,500

Net Book Value
As at 30 September 2025	22,500

As at 1 October 2024	25,000

5. Tangible Assets

	Total
	£
Cost
As at 1 October 2024	651,360
Additions	9,866
Disposals	(45,163 )

As at 30 September 2025	616,063

Depreciation
As at 1 October 2024	97,575
Provided during the period	88,033
Disposals	(7,141 )

As at 30 September 2025	178,467

...CONTINUED

Page 4

Page 5

Vuv Food Ltd

Notes to the Abridged Financial Statements (continued)

For The Year Ended 30 September 2025

Net Book Value
As at 30 September 2025	437,596

As at 1 October 2024	553,785

6. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

Page 5