REGISTERED NUMBER: 04101145 (England and Wales)

Financial Statements for the Year Ended 30 November 2025

for

Dy Eastern Foods Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

Miss H K Phung

Mrs T T Phung

Mr D T Phung

REGISTERED OFFICE:

The Retreat

406 Roding Lane South

Woodford Green

Essex

IG8 8EY

REGISTERED NUMBER:

04101145 (England and Wales)

ACCOUNTANTS:

Nordens

The Retreat

406 Roding Lane South

Woodford Green

Essex

IG8 8EY

FIXED ASSETS

Investments

4

2

2

CURRENT ASSETS

Cash at bank

221,872

216,204

CREDITORS

Amounts falling due within one year

5

8,320

7,089

NET CURRENT ASSETS

213,552

209,115

TOTAL ASSETS LESS CURRENT LIABILITIES

213,554

209,117

CAPITAL AND RESERVES

Called up share capital

660

660

Retained earnings

6

212,894

208,457

SHAREHOLDERS' FUNDS

213,554

209,117

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 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 26 August 2026 and were signed on its behalf by:

Mrs T T Phung - Director

1.	STATUTORY INFORMATION

Dy Eastern Foods 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.

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.

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 statement of financial position date.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	FIXED ASSET INVESTMENTS

Unlisted

investments

£

COST

At 1 December 2024

and 30 November 2025

2

NET BOOK VALUE

At 30 November 2025

2

At 30 November 2024

2

The company's investments at the Statement of Financial Position date in the share capital of companies include the following:

Duc Tien Cash and Carry Limited

Registered office: England

Nature of business: Cash & Carry Wholesalers

%

Class of shares:

holding

Ordinary

100.00

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Amounts owed to group undertakings

504

-

Taxation and social security

1,479

752

Other creditors

6,337

6,337

8,320

7,089

6.

RESERVES

Retained

earnings

£

At 1 December 2024

208,457

Profit for the year

144,437

Dividends

(140,000

)

At 30 November 2025

212,894

7.	RELATED PARTY DISCLOSURES

The Directors, Miss H K Phung and Mrs T T Phung, are considered to be key management personnel.