UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

FOOD FABRICATIONS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Chartered Certified Accountant's Report

6

DIRECTORS:

J C Bihari

J I Bihari

SECRETARY:

J C Bihari

REGISTERED OFFICE:

Unit 22

Station Lane Industrial Estate

Old Whittington

Chesterfield

Derbyshire

S41 9QX

REGISTERED NUMBER:

02900374 (England and Wales)

ACCOUNTANT:

Hewitt Card Limited

Chartered Certified Accountants

70-72 Nottingham Road

Mansfield

Nottinghamshire

NG18 1BN

FIXED ASSETS

Tangible assets

5

170,361

159,240

CURRENT ASSETS

Stocks

10,740

20,842

Debtors

6

565,288

489,105

Cash at bank and in hand

30,385

10,029

606,413

519,976

CREDITORS

Amounts falling due within one year

7

322,881

306,552

NET CURRENT ASSETS

283,532

213,424

TOTAL ASSETS LESS CURRENT LIABILITIES

453,893

372,664

PROVISIONS FOR LIABILITIES

8

42,591

39,808

NET ASSETS

411,302

332,856

CAPITAL AND RESERVES

Called up share capital

17,456

17,456

Capital redemption reserve

2,842

2,842

Retained earnings

391,004

312,558

SHAREHOLDERS' FUNDS

411,302

332,856

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 17 August 2026 and were signed on its behalf by:

J C Bihari - Director

1.	STATUTORY INFORMATION

Food Fabrications 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.

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

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 represents net invoiced sales of goods, plus amounts due for work completed at the year end not yet invoiced, 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.

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

Straight line over 3 years

Stocks

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

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.

Deferred taxation

Provision is made at current rates for taxation deferred in respect of all material timing differences.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 20 (2025 - 20 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2025

199,538

9,614

125,599

11,261

346,012

Additions

30,006

-

28,990

3,891

62,887

Disposals

(15,850

)

-

(19,730

)

-

(35,580

)

At 31 March 2026

213,694

9,614

134,859

15,152

373,319

DEPRECIATION

At 1 April 2025

119,521

5,687

56,113

5,451

186,772

Charge for year

15,953

589

14,327

5,050

35,919

Eliminated on disposal

(12,179

)

-

(7,554

)

-

(19,733

)

At 31 March 2026

123,295

6,276

62,886

10,501

202,958

NET BOOK VALUE

At 31 March 2026

90,399

3,338

71,973

4,651

170,361

At 31 March 2025

80,017

3,927

69,486

5,810

159,240

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

535,743

461,190

Other debtors

9,394

11,216

Prepayments

20,151

16,699

565,288

489,105

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

8,218

35,976

Trade creditors

170,499

115,618

Tax

23,171

31,528

Social security and other taxes

25,241

18,600

VAT

41,089

55,147

Other creditors

10,634

8,690

Directors' current accounts

31,633

31,296

Accrued expenses

12,396

9,697

322,881

306,552

8.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

Deferred tax

39,808

-

Accelerated capital allowances

2,783

39,808

42,591

39,808

Deferred

tax

£

Balance at 1 April 2025

39,808

Provided during year

2,783

Deferred tax in the profit and

loss account for the period

Balance at 31 March 2026

42,591

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the financial statements of Food Fabrications Limited for the year ended 31 March 2026 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given me.

As a practising member of the Association of Chartered Certified Accountants, I am subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Food Fabrications Limited, as a body, in accordance with my terms of engagement. My work has been undertaken solely to prepare for your approval the financial statements of Food Fabrications Limited and state those matters that I have agreed to state to the Board of Directors of Food Fabrications Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for my work or for this report.

It is your duty to ensure that Food Fabrications Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Food Fabrications Limited. You consider that Food Fabrications Limited is exempt from the statutory audit requirement for the year.

I have not been instructed to carry out an audit or a review of the financial statements of Food Fabrications Limited. For this reason, I have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and I do not, therefore, express any opinion on the statutory financial statements.

Hewitt Card Limited

Chartered Certified Accountants

70-72 Nottingham Road

Mansfield

Nottinghamshire

NG18 1BN

19 August 2026