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Registered number: 09298499
Lima Food Machinery Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2025
Kimberlee & Co
Lima Food Machinery Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Lima Food Machinery Ltd
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 09298499

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,412 |  | 1,045
|  |  | 1,412 |  | 1,045
CURRENT ASSETS
Debtors | 5 | 752 |  | 24,152 |
Cash at bank and in hand |  | 38,863 |  | 67,974 |
|  | 39,615 |  | 92,126 |
Creditors: Amounts Falling Due Within One Year | 6 | (35,014 ) |  | (28,249 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 4,601 |  | 63,877
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 6,013 |  | 64,922
NET ASSETS |  |  | 6,013 |  | 64,922
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | 5,913 |  | 64,822
SHAREHOLDERS' FUNDS |  |  | 6,013 |  | 64,922

Page 1
Page 2
Lima Food Machinery Ltd
Balance Sheet (continued)
As At 30 November 2025
For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Francisco Lima Director
18/08/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Lima Food Machinery Ltd
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
Lima Food Machinery Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09298499 . The registered office is Peacock House, Cleeve Prior, Evesham, Worcs, WR11 8LE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings | 25% Reducing Balance
Computer Equipment | 25% Reducing Balance

2.4. Taxation
Corporation tax expense represents the sum of the tax currently payable.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
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Page 4
Lima Food Machinery Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 December 2024 | 2,876 | 2,112 | 4,988
Additions | - | 841 | 841
Disposals | - | (200 ) | (200 )
As at 30 November 2025 | 2,876 | 2,753 | 5,629
Depreciation
As at 1 December 2024 | 1,990 | 1,953 | 3,943
Provided during the period | 222 | 252 | 474
Disposals | - | (200 ) | (200 )
As at 30 November 2025 | 2,212 | 2,005 | 4,217
Net Book Value
As at 30 November 2025 | 664 | 748 | 1,412
As at 1 December 2024 | 886 | 159 | 1,045

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 752 |  | 12,912
Other debtors | - |  | 11,240
| 752 |  | 24,152

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 9,812 |  | 1,243
Bank loans and overdrafts | - |  | 9,099
Other creditors | 9,001 |  | 12,039
Taxation and social security | 16,201 |  | 5,868
| 35,014 |  | 28,249

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 4
Page 5
Lima Food Machinery Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 December 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 November 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Francisco Lima | 4,716 | - | 4,716 | - | -

The above loan was unsecured
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