REGISTERED NUMBER: 15631774 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

E5 food Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

B J Mackinnon

Mrs F W Lemmens

REGISTERED OFFICE:

Fellows Farm

Kings lane

Gosbeck

Ipswich

Suffolk

IP6 9TS

REGISTERED NUMBER:

15631774 (England and Wales)

ACCOUNTANTS:

Knights Lowe Chartered Accountants

Eldo House

Kempson Way

Suffolk Business Park

Bury St Edmunds

Suffolk

IP32 7AR

FIXED ASSETS

Investments

4

96

96

CURRENT ASSETS

Debtors

5

95

95

CREDITORS

Amounts falling due within one year

6

1

1

NET CURRENT ASSETS

94

94

TOTAL ASSETS LESS CURRENT LIABILITIES

190

190

CAPITAL AND RESERVES

Called up share capital

7

190

190

SHAREHOLDERS' FUNDS

190

190

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:

B J Mackinnon - Director

1.	STATUTORY INFORMATION

E5 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 April 2025

and 31 March 2026

96

NET BOOK VALUE

At 31 March 2026

96

At 31 March 2025

96

The company's investments at the Balance Sheet date in the share capital of companies include the following:

E5 Bakehouse Limited

Registered office: Arch 395 Mentmore Terrace, Hackney, London, E5 3PH, England.

Nature of business: Bakery, roasthouse and farm.

%

Class of shares:

holding

Ordinary

100.00

Fellows Farm Ltd

Registered office: Fellows Farm, Kings Lane, Gosbeck, Ipswich, Suffolk IP6 9TS,England.

Nature of business: Dormant.

%

Class of shares:

holding

Ordinary

100.00

On 1 April 2025 E5 Bakehouse Ltd, a fellow subsidiary, transferred its farm land, assets and trade to Fellows Farm Ltd.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

95

95

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other creditors

1

1

7.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

2026

2025

value:

£

£

190

Share capital 1

£1

-

190

96

Share capital 2

£1

96

-

94

Share capital 3

£1

94

-

190

190

On 24 July 2025 the company re-designated its 190 x Ordinary shares of £1 each into 96 x Ordinary A shares of £1 each and 94 Ordinary B shares of £1 each. The A and B Ordinary share rank equally in all respects.