REGISTERED NUMBER: 10268843 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Elite Foodservice Design Ltd

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

29,901

36,319

CURRENT ASSETS

Stocks

37,254

153,383

Debtors

5

107,211

307,574

Cash at bank

291,932

205,888

436,397

666,845

CREDITORS

Amounts falling due within one year

6

133,564

343,570

NET CURRENT ASSETS

302,833

323,275

TOTAL ASSETS LESS CURRENT LIABILITIES

332,734

359,594

PROVISIONS FOR LIABILITIES

7,436

9,042

NET ASSETS

325,298

350,552

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

325,198

350,452

SHAREHOLDERS' FUNDS

325,298

350,552

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 30 July 2026 and were signed on its behalf by:

Mr R B Todd - Director

Mr M R Sherwood - Director

Mr L W Sherwood - Director

Mr J R D Carter - Director

1.	STATUTORY INFORMATION

Elite Foodservice Design Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

10268843

Registered office:

Number Sixty One

Alexandra Road

Lowestoft

Suffolk

NR32 1PL

The presentation currency of the financial statements is the Pound Sterling (£).

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 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.

Motor vehicles

-

15% on reducing balance

Computer equipment

-

25% on cost

Stocks

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 items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 April 2025

50,895

18,640

69,535

Disposals

-

(5,452

)

(5,452

)

At 31 March 2026

50,895

13,188

64,083

DEPRECIATION

At 1 April 2025

17,576

15,640

33,216

Charge for year

4,998

1,420

6,418

Eliminated on disposal

-

(5,452

)

(5,452

)

At 31 March 2026

22,574

11,608

34,182

NET BOOK VALUE

At 31 March 2026

28,321

1,580

29,901

At 31 March 2025

33,319

3,000

36,319

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

91,991

281,912

Other debtors

1,928

-

VAT

-

24,170

Accruals

11,891

-

Prepayments

1,401

1,492

107,211

307,574

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

9,049

112,106

Tax

13,158

40,874

Social security and other taxes

-

5,734

VAT

1,260

-

Other creditors

37,371

71,244

Directors' current accounts

60,000

100,000

Accrued expenses

12,726

13,612

133,564

343,570