Medi - Food Partnership Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 05987451 (England and Wales)

Medi - Food Partnership Limited

Unaudited Financial Statements for the Year Ended 31 October 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

M Middleton

Mrs J Middleton

SECRETARY:

Mrs J Middleton

REGISTERED OFFICE:

3 Kestrel Avenue

Hull

East Yorkshire

HU7 4ST

REGISTERED NUMBER:

05987451 (England and Wales)

ACCOUNTANTS:

Smailes Goldie

Chartered Accountants

Regent's Court

Princess Street

Hull

East Yorkshire

HU2 8BA

FIXED ASSETS

Tangible assets

4

453

1,268

CURRENT ASSETS

Debtors

5

154,226

151,285

CREDITORS

Amounts falling due within one year

6

113,404

101,699

NET CURRENT ASSETS

40,822

49,586

TOTAL ASSETS LESS CURRENT
LIABILITIES

41,275

50,854

CREDITORS

Amounts falling due after more than one
year

7

(1,791

)

(6,959

)

PROVISIONS FOR LIABILITIES

(87

)

(241

)

NET ASSETS

39,397

43,654

CAPITAL AND RESERVES

Called up share capital

8

100

Retained earnings

39,297

43,554

SHAREHOLDERS' FUNDS

39,397

43,654

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 July 2026 and were signed on its behalf by:

M Middleton - Director

1.	STATUTORY INFORMATION

Medi - Food Partnership 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

Turnover represents the value of work executed during the period, excluding value added tax.

Tangible fixed assets

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

Computer equipment

-

25% on cost

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Government grants

Government grants receivable have been accounted for under the accrual model. The Coronavirus Job Retention Scheme (CJRS) grant has been recognised as income on a systematic basis over the periods in which the entity has recognised the related costs for which the grant is intended to compensate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

COST

At 1 November 2024

and 31 October 2025

6,575

19,495

26,070

DEPRECIATION

At 1 November 2024

6,299

18,503

24,802

Charge for year

265

550

815

At 31 October 2025

6,564

19,053

25,617

NET BOOK VALUE

At 31 October 2025

11

442

453

At 31 October 2024

276

992

1,268

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

17,888

19,004

Amounts owed by group undertakings

127,362

Other debtors

8,976

4,919

154,226

151,285

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Bank loans and overdrafts

14,235

12,754

Trade creditors

16,681

12,795

Taxation and social security

110

1,643

Other creditors

82,378

74,507

113,404

101,699

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

Bank loans

1,791

6,959

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

100

Ordinary

£1

100

9.	RELATED PARTY DISCLOSURES

At 31st October 2025 a debtor of £127,362 (2024: £127,362) was due from MFP (Equipment & Services) Limited , this company's parent company. This balance is interest free and has no set repayment date.

Included within Creditors: Amounts falling due within one year is a loan of £37,709 (2024: £35,397) from M. Middleton, a director and shareholder of this company's ultimate parent company. This loan is interest free and repayable on demand.

Included within Creditors: Amounts falling due within one year is a loan of £36,334 (2024: £34,022) from J. Middleton, a director and shareholder of this company's ultimate parent company. This loan is interest free and repayable on demand.

10.	ULTIMATE CONTROLLING PARTY

The company was controlled throughout the year by M. Middleton and J. Middleton by virtue of their controlling stake in the share capital of this company's parent company.