REGISTERED NUMBER: 08770537 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

E Tube Food Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J Zhang

REGISTERED OFFICE:

234 Crayford Way

Crayford

Dartford

DA1 4LR

REGISTERED NUMBER:

08770537 (England and Wales)

ACCOUNTANTS:

L&W Chartered Certified Accountants

1st Floor

30 Charing Cross Road

London

WC2H 0DE

FIXED ASSETS

Tangible assets

4

30,497

111,661

CURRENT ASSETS

Stocks

5

10,000

800

Debtors

6

445,282

333,617

Cash at bank and in hand

149,309

127,641

604,591

462,058

CREDITORS

Amounts falling due within one year

7

361,253

313,731

NET CURRENT ASSETS

243,338

148,327

TOTAL ASSETS LESS CURRENT LIABILITIES

273,835

259,988

CREDITORS

Amounts falling due after more than one year

8

38,791

48,591

NET ASSETS

235,044

211,397

CAPITAL AND RESERVES

Called up share capital

9

1

1

Retained earnings

10

235,043

211,396

SHAREHOLDERS' FUNDS

235,044

211,397

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 24 August 2026 and were signed by:

J Zhang - Director

1.	STATUTORY INFORMATION

E Tube Food Ltd 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 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.

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

10% on reducing balance

Computer equipment

-

33% on cost

Stocks

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

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 11 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 December 2024

2,820

160,906

1,141

164,867

Additions

6,095

13,500

4,283

23,878

Disposals

-

(145,906

)

-

(145,906

)

At 30 November 2025

8,915

28,500

5,424

42,839

DEPRECIATION

At 1 December 2024

1,607

51,359

240

53,206

Charge for year

472

1,781

923

3,176

Eliminated on disposal

-

(44,040

)

-

(44,040

)

At 30 November 2025

2,079

9,100

1,163

12,342

NET BOOK VALUE

At 30 November 2025

6,836

19,400

4,261

30,497

At 30 November 2024

1,213

109,547

901

111,661

5.

STOCKS

30.11.25

30.11.24

£

£

Stocks

10,000

800

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

327,940

230,984

Other debtors

114,845

98,848

VAT

2,497

3,785

445,282

333,617

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans and overdrafts

9,167

19,167

Hire purchase contracts

4,900

-

Trade creditors

175,682

115,314

Tax

35,163

18,942

Social security and other taxes

5,379

3,844

Barclays commercial card

16,314

10,420

Capital on top

52,105

30,148

Directors' current accounts

42,808

100,432

Accrued expenses

19,735

15,464

361,253

313,731

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.11.25

30.11.24

£

£

Hire purchase contracts

38,791

48,591

Amounts falling due in more than five years:

Repayable by instalments

Hire purchase

19,191

48,591

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.11.25

30.11.24

value:

£

£

1

Ordinary

1

1

1

10.

RESERVES

Retained

earnings

£

At 1 December 2024

211,396

Profit for the year

23,647

At 30 November 2025

235,043