Eliko Food Distributors Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 01311596 (England and Wales)

ELIKO FOOD DISTRIBUTORS LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTORS:

Mr E L Kohn

Mr J D Kohn

SECRETARY:

Mr J Kohn

REGISTERED OFFICE:

First Floor

94 Stamford Hill

London

N16 6XS

REGISTERED NUMBER:

01311596 (England and Wales)

ACCOUNTANTS:

Sugarwhite Meyer Accountants Ltd

First Floor

94 Stamford Hill

London

N16 6XS

FIXED ASSETS

Tangible assets

5

5,577,584

5,603,173

CURRENT ASSETS

Stocks

6

925,000

900,000

Debtors

7

1,046,293

1,531,267

Cash at bank

1,209,333

713,520

3,180,626

3,144,787

CREDITORS

Amounts falling due within one year

8

1,663,889

1,926,431

NET CURRENT ASSETS

1,516,737

1,218,356

TOTAL ASSETS LESS CURRENT
LIABILITIES

7,094,321

6,821,529

CREDITORS

Amounts falling due after more than one
year

9

(1,052,089

)

(1,212,541

)

PROVISIONS FOR LIABILITIES

11

(176,919

)

(183,265

)

NET ASSETS

5,865,313

5,425,723

CAPITAL AND RESERVES

Called up share capital

3

Revaluation reserve

2,263,375

Retained earnings

3,601,935

3,162,345

SHAREHOLDERS' FUNDS

5,865,313

5,425,723

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 July 2026 and were signed on its behalf by:

Mr E L Kohn - Director

1.	STATUTORY INFORMATION

Eliko Food Distributors 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover 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 the cost less estimated residual value of each asset over its estimated useful life.

Plant and machinery

-

at variable rates on reducing balance

Stocks

Stocks 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 Profit and Loss Account, 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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 8 ) .

5.	TANGIBLE FIXED ASSETS

Freehold

Plant and

property

machinery

Totals

£

COST

At 1 July 2024

4,869,001

1,025,239

5,894,240

Additions

-

9,411

At 30 June 2025

4,869,001

1,034,650

5,903,651

DEPRECIATION

At 1 July 2024

-

291,067

Charge for year

-

35,000

At 30 June 2025

-

326,067

NET BOOK VALUE

At 30 June 2025

4,869,001

708,583

5,577,584

At 30 June 2024

4,869,001

734,172

5,603,173

6.

STOCKS

2025

2024

£

Stocks

925,000

900,000

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

1,046,293

1,531,267

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade creditors

1,240,154

1,656,067

Taxation and social security

308,668

203,147

Other creditors

115,067

67,217

1,663,889

1,926,431

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2025

2024

£

Bank loans

1,022,591

1,161,751

Hire purchase contracts

29,498

50,790

1,052,089

1,212,541

2025

2024

£

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Other loans more than 5 years

1,150

53,650

Repayable by instalments

Bank loans more than 5 years by
instalments

1,021,441

1,108,101

Hire purchase

29,498

50,790

1,050,939

1,158,891

10.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

Bank loans

1,022,591

1,161,751

The bank loan is secured by a legal charge over the company's property or undertaking.

11.	PROVISIONS FOR LIABILITIES

2025

2024

£

Deferred tax

176,919

183,265

Deferred

tax

£

Balance at 1 July 2024

183,265

Credit to Profit and Loss Account during year

(6,346

)

Balance at 30 June 2025

176,919

The provision for deferred tax is in respect of accelerated capital allowances.

12.	RELATED PARTY DISCLOSURES

Other debtors represent amounts due from a related company under common control.