REGISTERED NUMBER: 11528352 (England and Wales)

CHATHA FRESH FOOD LIMITED

Financial Statements for the Year Ended 31st October 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M Singh

SECRETARY:

REGISTERED OFFICE:

UNIT P

CROSS STREET

BILSTON

West Midlands

WV14 8TJ

REGISTERED NUMBER:

11528352 (England and Wales)

ACCOUNTANT:

A K & Co Accountants

732 Walsall Road

Great Barr

Birmingham

West Midlands

B42 1EX

FIXED ASSETS

Property, plant and equipment

4

79,471

87,054

CURRENT ASSETS

Inventories

5

161,228

130,881

Debtors

6

713,063

552,962

Cash at bank and in hand

21,128

1,133

895,419

684,976

CREDITORS

Amounts falling due within one year

7

567,136

430,813

NET CURRENT ASSETS

328,283

254,163

TOTAL ASSETS LESS CURRENT LIABILITIES

407,754

341,217

CREDITORS

Amounts falling due after more than one year

8

8,414

12,771

NET ASSETS

399,340

328,446

CAPITAL AND RESERVES

Called up share capital

10

1

1

Retained earnings

11

399,339

328,445

SHAREHOLDERS' FUNDS

399,340

328,446

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 12th December 2025 and were signed by:

M Singh - Director

1.	STATUTORY INFORMATION

CHATHA FRESH FOOD LIMITED is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery 15% pa on reducing balance

Fixtures and fittings 15% pa on reducing balance

Motor vehicle 25% pa on reducing balance

Computers equipment 15% pa on reducing balance

Stocks

Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 32 (2024 - 33 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1st November 2024

37,326

22,519

97,806

3,340

160,991

Additions

-

-

15,703

-

15,703

At 31st October 2025

37,326

22,519

113,509

3,340

176,694

DEPRECIATION

At 1st November 2024

19,557

11,336

41,293

1,751

73,937

Charge for year

3,135

1,973

17,897

281

23,286

At 31st October 2025

22,692

13,309

59,190

2,032

97,223

NET BOOK VALUE

At 31st October 2025

14,634

9,210

54,319

1,308

79,471

At 31st October 2024

17,769

11,183

56,513

1,589

87,054

5.	INVENTORIES

31.10.25

31.10.24

£

£

Stocks

161,228

130,881

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

662,774

508,436

Prepayments

5,119

4,011

VAT Repayment due

45,170

40,515

713,063

552,962

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade creditors

487,241

389,729

Tax

22,811

13,121

Social security and other taxes

26,871

-

Directors' current accounts

25,463

25,463

Accrued expenses

4,750

2,500

567,136

430,813

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Other loans (see note 9)

8,414

12,771

9.

LOANS

An analysis of the maturity of loans is given below:

31.10.25

31.10.24

£

£

Amounts falling due between one and two years:

Other loans - 1-2 years

8,414

12,771

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.10.25

31.10.24

value:

£

£

1

Ordinary share capital

£1

1

1

1 Ordinary share capital share of £1 was allotted and fully paid for cash at par during the year.

11.

RESERVES

Retained

earnings

£

At 1st November 2024

328,445

Profit for the year

70,894

At 31st October 2025

399,339