REGISTERED NUMBER: 02032225 (England and Wales)

CYPRO-VEG LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr A M Aresti

Mrs M Aresti

REGISTERED OFFICE:

Unit P43

Western International Market

Hayes Road

Southall

Middlesex

UB2 5XJ

REGISTERED NUMBER:

02032225 (England and Wales)

ACCOUNTANTS:

Christiansons Ltd

Chartered Certified Accountants

Sterling House

Fulbourne Road

Walthamstow

London

E17 4EE

FIXED ASSETS

Tangible assets

4

4,775

8,168

CURRENT ASSETS

Stocks

5

19,870

17,460

Debtors

6

1,092,228

973,034

Cash at bank and in hand

152,965

243,761

1,265,063

1,234,255

CREDITORS

Amounts falling due within one year

7

534,589

467,263

NET CURRENT ASSETS

730,474

766,992

TOTAL ASSETS LESS CURRENT LIABILITIES

735,249

775,160

PROVISIONS FOR LIABILITIES

8

789

1,594

NET ASSETS

734,460

773,566

CAPITAL AND RESERVES

Called up share capital

9

60

60

Retained earnings

10

734,400

773,506

SHAREHOLDERS' FUNDS

734,460

773,566

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 7 September 2026 and were signed on its behalf by:

Mr A M Aresti - Director

1.	STATUTORY INFORMATION

Cypro-Veg 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.

Turnover

Turnover represents income receivable for sales of goods during the year, excluding value added tax. Sales are recognised in the accounts at the earlier of money receipts or point of sale.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Short leasehold

-

equal installments over the lease term

Plant and machinery

-

20% on cost

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

33% on reducing balance

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 14 (2025 - 15 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

Plant and

and

leasehold

machinery

fittings

£

£

£

COST

At 1 April 2025

and 31 March 2026

31,840

74,876

117,711

DEPRECIATION

At 1 April 2025

31,840

70,923

114,104

Charge for year

-

2,503

721

At 31 March 2026

31,840

73,426

114,825

NET BOOK VALUE

At 31 March 2026

-

1,450

2,886

At 31 March 2025

-

3,953

3,607

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 April 2025

and 31 March 2026

73,276

12,000

309,703

DEPRECIATION

At 1 April 2025

73,033

11,635

301,535

Charge for year

49

120

3,393

At 31 March 2026

73,082

11,755

304,928

NET BOOK VALUE

At 31 March 2026

194

245

4,775

At 31 March 2025

243

365

8,168

5.

STOCKS

31.3.26

31.3.25

£

£

Stocks

19,870

17,460

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

1,061,584

939,664

Other debtors

4,239

4,300

VAT

9,775

11,641

Prepayments

16,630

17,429

1,092,228

973,034

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

136,230

40,649

Trade creditors

367,724

391,595

Corporation tax

5,472

8,705

Social security and other taxes

9,267

8,697

Other creditors

-

1,738

Accrued expenses

15,896

15,879

534,589

467,263

8.	PROVISIONS FOR LIABILITIES

31.3.26

31.3.25

£

£

Deferred tax

789

1,594

Deferred

tax

£

Balance at 1 April 2025

1,594

Accelerated capital allowances

(805

)

Balance at 31 March 2026

789

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

60

Ordinary

£1

60

60

10.

RESERVES

Retained

earnings

£

At 1 April 2025

773,506

Profit for the year

20,894

Dividends

(60,000

)

At 31 March 2026

734,400

11.	CONTROLLING PARTY

The director and shareholder Mr A M Aresti, controls the company as a result of holding 100 per cent of the issued ordinary share capital of the company.