Rey Food Group Limited

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

Registered number: 10430145

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		1		1
Tangible Assets	5		149,195		167,511
Investments	6		100		100

			149,296		167,612
CURRENT ASSETS
Stocks	7	18,370		19,870
Debtors	8	615,371		454,969
Cash at bank and in hand		2,530		4,032

		636,271		478,871
Creditors: Amounts Falling Due Within One Year	9	(728,879 )		(580,866 )

NET CURRENT ASSETS (LIABILITIES)			(92,608 )		(101,995 )

TOTAL ASSETS LESS CURRENT LIABILITIES			56,688		65,617

Creditors: Amounts Falling Due After More Than One Year	10		(115,422 )		(148,327 )

NET LIABILITIES			(58,734 )		(82,710 )

CAPITAL AND RESERVES
Called up share capital	11		100		100
Profit and Loss Account			(58,834 )		(82,810 )

SHAREHOLDERS' FUNDS			(58,734)		(82,710)

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Rey Food Group Limited

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.

On behalf of the board

Mr Rajeev Sharma

Director

28 April 2026

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

1. General Information

Rey Food Group Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10430145 . The registered office is 58 Chapel Road, Worthing, West Sussex, England, BN11 1BN.

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.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are licenses It is amortised to profit and loss account over its estimated economic life of 5 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:

Leasehold	Non depreciable
Plant & Machinery	20% reducing balance
Fixtures & Fittings	20% reducing balance
Computer Equipment	33.33% straight line

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: 14 (2024: 14)

4. Intangible Assets

	Other
	£
Cost
As at 1 October 2024	10,000

As at 30 September 2025	10,000

Amortisation
As at 1 October 2024	9,999

As at 30 September 2025	9,999

...CONTINUED

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Rey Food Group Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

Net Book Value
As at 30 September 2025	1

As at 1 October 2024	1

5. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 October 2024	36,940	374,966	12,344	424,250
Additions	-	9,035	-	9,035

As at 30 September 2025	36,940	384,001	12,344	433,285

Depreciation
As at 1 October 2024	-	246,378	10,361	256,739
Provided during the period	-	26,104	1,247	27,351

As at 30 September 2025	-	272,482	11,608	284,090

Net Book Value
As at 30 September 2025	36,940	111,519	736	149,195

As at 1 October 2024	36,940	128,588	1,983	167,511

6. Investments

	Unlisted
	£
Cost or Valuation
As at 1 October 2024	100

As at 30 September 2025	100

Provision
As at 1 October 2024	-

As at 30 September 2025	-

Net Book Value
As at 30 September 2025	100

As at 1 October 2024	100

7. Stocks

	2025	2024
	£	£
Stock	18,370	19,870

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Rey Food Group Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

8. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	-	414
Other debtors	615,371	454,555

	615,371	454,969

9. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	117,935	162,610
Bank loans and overdrafts	37,307	37,307
Other creditors	526,852	357,150
Taxation and social security	46,785	23,799

	728,879	580,866

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

	2025	2024
	£	£
Bank loans	115,422	148,327

11. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

12. Related Party Transactions

Mr Rajeev Sharma is director of the company. At the end of the year amount owed by the

director to the company is £1,007.50 (2024: -£3,687).

During the year, the company has declared dividend of £0.00 (2024:0,000).

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