Company No: 09382183 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

Lisa Clarke

REGISTERED OFFICE	Wellington House
	Aviator Court
	Clifton Moor
	York
	United Kingdom

COMPANY NUMBER

09382183 (England and Wales)

ACCOUNTANT	Inglis Chartered Accountants
	Wellington House
	Aviator Court
	Clifton Moor
	York
	YO30 4UZ

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	3	1,094		2,270
		1,094		2,270
Current assets
Stocks	4	157,100		123,627
Debtors	5	88,135		80,004
Cash at bank and in hand	6	41,973		47,177
		287,208		250,808
Creditors: amounts falling due within one year	7	( 146,307)		( 161,125)
Net current assets		140,901		89,683
Total assets less current liabilities		141,995		91,953
Net assets		141,995		91,953
Capital and reserves
Called-up share capital	8	2		2
Profit and loss account		141,993		91,951
Total shareholders' funds		141,995		91,953

For the financial year ending 31 January 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Chia Food (York) Limited (registered number: 09382183) were approved and authorised for issue by the Director on 22 May 2026. They were signed on its behalf by:

Lisa Clarke Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Chia Food (York) Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Wellington House, Aviator Court, Clifton Moor, York, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Vehicles	4 years straight line
Office equipment	4 years straight line
Computer equipment	4 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	3		3

3. Tangible assets

	Vehicles		Office equipment		Computer equipment		Total
	£		£		£		£
Cost
At 01 February 2025	9,000		8,994		12,999		30,993
At 31 January 2026	9,000		8,994		12,999		30,993
Accumulated depreciation
At 01 February 2025	9,000		7,290		12,433		28,723
Charge for the financial year	0		875		301		1,176
At 31 January 2026	9,000		8,165		12,734		29,899
Net book value
At 31 January 2026	0		829		265		1,094
At 31 January 2025	0		1,704		566		2,270

4. Stocks

	2026		2025
	£		£
Stocks	157,100		123,627

There are no material differences between the replacement cost of stock and the Balance Sheet amounts.

5. Debtors

	2026		2025
	£		£
Trade debtors	84,259		54,958
Other debtors	3,876		25,046
	88,135		80,004

6. Cash and cash equivalents

	2026		2025
	£		£
Cash at bank and in hand	41,973		47,177

7. Creditors: amounts falling due within one year

	2026		2025
	£		£
Trade creditors	62,049		62,199
Taxation and social security	11,231		22,771
Other creditors	73,027		76,155
	146,307		161,125

8. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
2 Ordinary shares of £ 1.00 each	2		2