LOTUS FOODS TRADING COMPANY UK LIMITED Accounts






LOTUS FOODS TRADING COMPANY UK LIMITED

	Company No. 11530533
		Information for Filing with The Registrar
		31 December 2025

The Director presents his report and the accounts for the year ended 31 December 2025.

Principal activities
The principal activity of the company during the year under review was Non-specialised wholesale of food, beverages and tobacco.




Director

The Director who served at any time during the year was as follows:

V.P. TRIVEDI









































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

V.P. TRIVEDI
Director
25 August 2026

at	31 December 2025				(as restated)
Company No.		11530533	Notes	2025	2024
				£	£
Fixed assets
	Intangible assets		4	1,459	2,292
	Tangible assets		5	69,746	50,813


				71,205	53,105
Current assets
	Stocks		6	456,313	447,565
	Debtors		7	648,172	649,172

	Cash at bank and in hand			41,682	61,433
				1,146,167	1,158,170
Creditors: Amount falling due within one year			8	(716,362)	(816,205)
Net current assets				429,805	341,965
Total assets less current liabilities				501,010	395,070
Creditors: Amounts falling due after more than one year			9	(20,686)	(26,642)
Provisions for liabilities
	Deferred taxation		10	(17,437)	(12,703)

Net assets				462,887	355,725

Capital and reserves
	Called up share capital			250	250
	Share premium account		12	186,085	186,085


	Profit and loss account		12	276,552	169,390

Total equity				462,887	355,725



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 25 August 2026 and signed on its behalf by:
V.P. TRIVEDI
Director
25 August 2026

for the year ended 31 December 2025

General information

LOTUS FOODS TRADING COMPANY UK LIMITED is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 11530533

Its registered office is:

Its trading address is:

56 Kingswood Road

72 Burners Lane

Watford

Kiln Farm

Milton Keynes

WD25 0EF

MK11 3HD

The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Revenue recognition

Turnover represents amounts receivable for goods supplied to customers during the year, exclusive of Value Added Tax and trade discounts. Revenue is recognised when the company satisfies its performance obligation to supply goods, which occurs at a point in time on delivery to, or collection by, the customer, being when control, physical possession, legal title, and the risks and rewards of ownership pass. The company acts as principal in all sales, bearing inventory and credit risk and retaining discretion over selling prices, and turnover is therefore stated gross on normal trade credit terms with no significant financing component.

Intangible fixed assets

Intangible fixed assets are carried at cost less accumulated amortisation and impairment losses.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Plant and machinery

10% reducing balance

Furniture, fittings and equipment

10% reducing balance

Leased assets

The company leases two warehouse premises under operating lease arrangements, with rent payable monthly. As substantially all the risks and rewards of ownership are retained by the lessor, these leases are classified as operating leases in accordance with FRS 102 Section 20, and no asset or liability is recognised in the balance sheet in respect of them. Rentals payable are charged to profit or loss on a straight-line basis over the lease term. A rent deposit of £13,830 held by the landlords is included within other debtors

Research and development costs

Expenditure on research and development is written off in the year it is incurred unless it meets the criteria to allow it to be capitalised. Costs of research are always written off in the year in which they are incurred. Where development costs are recognised as an asset, they are amortised over the period expected to benefit from them. Amortisation of the capitalised costs begins once the developed product comes into use, typically at rate of 33.33% straight line.

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account 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.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Freehold investment property

Investment properties are revalued annually and any surplus or deficit is dealt with through the profit and loss account.

No depreciation is provided in respect of investment properties.

Investments

Unlisted investments (except those held as subsidiaries, associates or joint ventures) are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, any changes in fair value are recognised in profit and loss.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs.

Work in progress is reflected in the accounts on a contract by contract basis by recording revenue and related costs as contract activity progresses.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Foreign currencies

The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.

Transactions in currencies, other than the functional currency of the Company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. all differences are taken to the profit and loss account. Non-monetary items that are measured at historic cost in a foreign currency are not retranslated.

Employee benefits

Defined contribution pensions

The company operates a defined contribution pension scheme (NEST) for the benefit of its employees, in accordance with its auto-enrolment obligations. Contributions payable are recognised as an expense in profit or loss in the period to which they relate. The assets of the scheme are held separately from those of the company in an independently administered fund. Any contributions unpaid at the balance sheet date are included within creditors

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	5	4

4	Intangible fixed assets
			Other	Total
			£	£
		Cost
		At 1 January 2025	4,167	4,167


		At 31 December 2025	4,167	4,167
		Amortisation and impairment
		At 1 January 2025	1,875	1,875
		Charge for the year	833	833


		At 31 December 2025	2,708	2,708
		Net book values
		At 31 December 2025	1,459	1,459
		At 31 December 2024	2,292	2,292

5	Tangible fixed assets
			Plant and machinery	Fixtures, fittings and equipment	Total
			£	£	£
		Cost or revaluation
		At 1 January 2025	10,149	62,038	72,187
		Additions	25,875	808	26,683



		At 31 December 2025	36,024	62,846	98,870
		Depreciation
		At 1 January 2025	1,769	19,605	21,374
		Charge for the year	3,426	4,324	7,750



		At 31 December 2025	5,195	23,929	29,124
		Net book values
		At 31 December 2025	30,829	38,917	69,746
		At 31 December 2024	8,380	42,433	50,813

6	Stocks
			2025	2024
			£	£


		Finished goods	456,313	447,565
			456,313	447,565

7	Debtors
			2025	2024
			£	£
		Trade debtors	595,435	593,203



		VAT recoverable	9,136	11,515

		Other debtors	13,830	13,830
		Prepayments and accrued income	29,771	30,624
			648,172	649,172

8	Creditors:
		amounts falling due within one year
			2025	2024
			£	£

		Bank loans and overdrafts	5,620	5,620


		Trade creditors	653,278	751,118

		Taxes and social security	39,249	24,091
		Loans from directors	1,241	1,241
		Other creditors	11,050	27,477
		Accruals and deferred income	5,924	6,658
			716,362	816,205

9	Creditors:
		amounts falling due after more than one year
			2025	2024
			£	£

		Bank loans and overdrafts	20,686	26,642






			20,686	26,642

10	Deferred taxation
			Accelerated Capital Allowances, Losses and Other Timing Differences	Total
			£	£
		At 1 January 2025	12,703	12,703
		Charge to the profit and loss account for the period	4,734	4,734

		At 31 December 2025	17,437	17,437


			2025	2024
			£	£
		Accelerated capital allowances	17,437	12,703



			17,437	12,703

Share Capital

250 Ordinary shares of £1 each, amounting to £250 (2024: 250 Ordinary shares of £1 each, £250).

Reserves

Share premium account - includes any premiums received on issue of share capital. Any transaction costs associated with the issuing of shares are deducted from share premium.

Profit and loss account - includes all current and prior period retained profits and losses.

Prior period adjustment

The comparative figures for the year ended 31 December 2024 have been restated as set out below.

Consideration paid on the company's 2022 purchase of its own shares, financed by a fresh issue of shares, was incorrectly debited to the share premium account rather than to distributable reserves. £149,900 has been transferred from the profit and loss account reserve to the share premium account. The share premium account at 1 January 2024 has been restated from £36,185 to £186,085 and the profit and loss account reserve from £252,438 to £102,538.
This is a reclassification within equity and has no effect on total equity or on the profit for either year.

Deferred tax on accelerated capital allowances was under-provided in prior periods. The tax written down value of the company's plant and machinery pool was nil at both 31 December 2023 and 31 December 2024, all additions having been relieved in full by the annual investment allowance, so the whole of the net book value of the tangible fixed assets represented a taxable timing difference. The provision required at 1 January 2024 was £13,399, being 25% of the net book value of £53,596, against £2,472 provided. The provision at 1 January 2024 has therefore been increased by £10,927, with a corresponding reduction in the profit and loss account reserve, and a deferred tax credit of £696 has been recognised for the year ended 31 December 2024.

The combined effect of the two adjustments is that total equity at 1 January 2024 has been restated from £288,873 to £277,946, net assets at 31 December 2024 from £365,956 to £355,725, and the profit for the year ended 31 December 2024 from £77,083 to £77,779.

Related party disclosures

Transactions with related parties

The company's parent undertaking is Bajrang International FZC, incorporated in the United Arab Emirates, which holds 60% of the issued share capital. Purchases from the parent in the ordinary course of business and on normal commercial terms totalled £2,349,810 (2024: £2,244,350), and £560,533 (2024: £627,346) was due to the parent within trade creditors at the year end.

15	Financial commitments
	At 31 December 2025 the company had total future minimum lease payments under non-cancellable operating leases of £133,207 (2024: £229,676), falling due as follows:
			2025	2024
			£	£
		Not later than one year	96,469	96,469
		Later than one year and not later than five years	36,738	133,207
			133,207	229,676