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COMPANY REGISTRATION NUMBER: 05361610

The Cambridge Food Company Limited

Filleted Unaudited Financial Statements

For the year ended

31 March 2026

The Cambridge Food Company Limited

Statement of Financial Position

31 March 2026

| 2026 | 2025
Note | £ | £ | £ | £

Fixed assets

Intangible assets | 5 |  | 107,809 |  | 130,484
Tangible assets | 6 |  | 1,853,887 |  | 1,863,198
|  | ------------ |  | ------------
|  | 1,961,696 |  | 1,993,682

Current assets

Stocks | 170,435 |  | 142,405 |
Debtors | 7 | 354,884 |  | 390,880 |
Cash at bank and in hand | 119,715 |  | 119,146 |
| --------- |  | --------- |
| 645,034 |  | 652,431 |

Creditors: amounts falling due within one year | 8 | 537,155 |  | 523,359 |
| --------- |  | --------- |
Net current assets |  | 107,879 |  | 129,072
|  | ------------ |  | ------------
Total assets less current liabilities |  | 2,069,575 |  | 2,122,754

Creditors: amounts falling due after more than one year | 9 |  | 875,783 |  | 968,350

Provisions

Taxation including deferred tax |  | 169,974 |  | 171,767
|  | ------------ |  | ------------
Net assets |  | 1,023,818 |  | 982,637
|  | ------------ |  | ------------

Capital and reserves

Called up share capital |  | 208,050 |  | 208,050
Revaluation reserve |  | 760,225 |  | 760,225
Capital redemption reserve |  | 12,045 |  | 12,045
Profit and loss account |  | 43,498 |  | 2,317
|  | ------------ |  | ---------
Shareholders funds |  | 1,023,818 |  | 982,637
|  | ------------ |  | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

The Cambridge Food Company Limited

Statement of Financial Position (continued)

31 March 2026
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 5 August 2026 , and are signed on behalf of the board by:

Mrs J Hulme
Director

Company registration number: 05361610

The Cambridge Food Company Limited

Notes to the Financial Statements

Year ended 31 March 2026
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 64 Papworth Business Park, Atria Court, Stirling Way, Papworth Everard, Cambridge, CB23 3GY.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
The turnover shown in the profit and loss account represents goods sold during the year, exclusive of Value Added Tax.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

| Goodwill | - | 5% - 10% Straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant and machinery | - | 25-33% reducing balance
| Fixtures and fittings | - | 15% reducing balance

Land and buildings are depreciated at 0%, reflecting the high residual values. Freehold land is not depreciated.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Finance leases and hire purchase contracts
Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 26 (2025: 22 ).
5. Intangible assets

| Goodwill
| £
Cost |
At 1 April 2025 and 31 March 2026 | 757,351
| ---------
Amortisation |
At 1 April 2025 | 626,867
Charge for the year | 22,675
| ---------
At 31 March 2026 | 649,542
| ---------
Carrying amount |
At 31 March 2026 | 107,809
| ---------
At 31 March 2025 | 130,484
| ---------

6. Tangible assets

| Land and buildings | Plant and machinery | Fixtures and fittings | Total
| £ | £ | £ | £
Cost |  |  |  |
At 1 April 2025 | 1,750,000 | 360,767 | 116,772 | 2,227,539
Additions | – | 1,513 | 16,554 | 18,067
Disposals | – | ( 14,001) | ( 10,956) | ( 24,957)
| ------------ | --------- | --------- | ------------
At 31 March 2026 | 1,750,000 | 348,279 | 122,370 | 2,220,649
| ------------ | --------- | --------- | ------------
Depreciation |  |  |  |
At 1 April 2025 | – | 285,106 | 79,235 | 364,341
Charge for the year | – | 18,844 | 7,533 | 26,377
Disposals | – | ( 13,147) | ( 10,809) | ( 23,956)
| ------------ | --------- | --------- | ------------
At 31 March 2026 | – | 290,803 | 75,959 | 366,762
| ------------ | --------- | --------- | ------------
Carrying amount |  |  |  |
At 31 March 2026 | 1,750,000 | 57,476 | 46,411 | 1,853,887
| ------------ | --------- | --------- | ------------
At 31 March 2025 | 1,750,000 | 75,661 | 37,537 | 1,863,198
| ------------ | --------- | --------- | ------------

Tangible assets held at valuation
The land and buildings were revalued as at 31 March 2024 based on the directors assessment of the market value, no adjustment is considered necessary at at 31 March 2026.
In respect of tangible assets held at valuation, the aggregate cost, depreciation and comparable carrying amount that would have been recognised if the assets had been carried under the historical cost model are as follows:

| Freehold property
| £
At 31 March 2026 |
Aggregate cost | 1,015,214
Aggregate depreciation | (173,849)
| ------------
Carrying value | 841,365
| ------------

At 31 March 2025 |
Aggregate cost | 1,015,214
Aggregate depreciation | (173,849)
| ------------
Carrying value | 841,365
| ------------

7. Debtors

| 2026 | 2025
| £ | £
Trade debtors | 270,361 | 316,177
Other debtors | 84,523 | 74,703
| --------- | ---------
| 354,884 | 390,880
| --------- | ---------

8. Creditors: amounts falling due within one year

| 2026 | 2025
| £ | £
Bank loans and overdrafts | 94,591 | 87,638
Trade creditors | 386,922 | 386,634
Social security and other taxes | 28,666 | 21,291
Other creditors | 26,976 | 27,796
| --------- | ---------
| 537,155 | 523,359
| --------- | ---------

Security in the form of fixed and floating charges over the undertaking have been given in respect of amounts of £47,354 (2025: £44,209) and £47,237 (2025: £43,429) included within the liabilities disclosed above under bank loans and overdrafts.
Security over the assets to which the liability relates has been given in respect of an amount of £1,824 (2025: £327) included within the liabilities disclosed above under other creditors.
9. Creditors: amounts falling due after more than one year

| 2026 | 2025
| £ | £
Bank loans and overdrafts | 874,111 | 968,350
Other creditors | 1,672 | –
| --------- | ---------
| 875,783 | 968,350
| --------- | ---------

Security in the form of fixed and floating charges over the undertaking have been given in respect of amounts of £804,055 (2025: £851,409) and £70,056 (2025: £116,941) included within the liabilities disclosed above under bank loans and overdrafts.
Security over the assets to which the liability relates has been given in respect of amounts of £1,672 (2025: £nil) included within the liabilities disclosed above under other creditors.
Included within creditors: amounts falling due after more than one year is an amount of £572,473 (2025: £637,059) in respect of liabilities payable or repayable by instalments which fall due for payment after more than five years from the reporting date.
10. Other financial commitments
The total commitments, contingencies and guarantees at the year end is £110,935 (2025: £182,717).
11. Directors' advances, credits and guarantees
During the current and previous year the company made advances to and received repayments from the directors as detailed below. Joint position for 2 directors

|  | 2026 | 2025
|  | £ | £
| Advances | 19,950 | 612
| Repayments | – | 8,085
| Balance due to the company at the year end | 19,950 | –

Where appropriate, interest has been charged on the outstanding balance calculated on a daily basis at the HMRC official beneficial loan rate.
12. Exceptional items
During the year the company received a receipt of £118,000 relating to an insurance claim for business interruptions. This has been included in other income on the statement of income and retained earnings.