French Franks Food Co Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 11216372 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2026

FOR

FRENCH FRANKS FOOD CO LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Chartered Accountants' Report

8

DIRECTORS:

M Horton

Mrs J Horton

SECRETARY:

REGISTERED OFFICE:

13 St Thomas Square

Newport

Isle of Wight

PO30 1SL

REGISTERED NUMBER:

11216372 (England and Wales)

ACCOUNTANTS:

Harrison Black Limited

East Quay

Kite Hill

Wootton Bridge

Isle of Wight

PO33 4LA

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

357,967

316,883

357,967

316,883

CURRENT ASSETS

Stocks

6

15,946

14,664

Debtors

7

129,928

131,588

Cash at bank and in hand

364,167

337,681

510,041

483,933

CREDITORS

Amounts falling due within one year

8

238,311

249,946

NET CURRENT ASSETS

271,730

233,987

TOTAL ASSETS LESS CURRENT
LIABILITIES

629,697

550,870

PROVISIONS FOR LIABILITIES

25,396

15,017

NET ASSETS

604,301

535,853

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

604,201

535,753

SHAREHOLDERS' FUNDS

604,301

535,853

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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 21st August 2026 and were signed on its behalf by:

M Horton - Director

1.	STATUTORY INFORMATION

French Franks Food Co 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.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Plant and machinery etc

-

20% on cost

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Freehold property

The Directors are of the view that the premises are likely to have a useful life in excess of at least 100 years and that the property will be maintained to the same standard on an annual basis, and therefore they have resolved that no provision for depreciation should be made in respect of the premises as the amount of any such provision would not be material.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - 51 ).

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st April 2025

and 31st March 2026

195,000

AMORTISATION

At 1st April 2025

and 31st March 2026

195,000

NET BOOK VALUE

At 31st March 2026

-

At 31st March 2025

-

5.	TANGIBLE FIXED ASSETS

Improvements

Freehold

to

Plant &

Motor

property

machinery

vehicles

Totals

£

COST

At 1st April 2025

254,411

70,561

153,936

12,598

491,506

Additions

-

68,681

15,023

-

83,704

Disposals

-

(12,900

)

-

(12,900

)

At 31st March 2026

254,411

139,242

156,059

12,598

562,310

DEPRECIATION

At 1st April 2025

-

44,188

117,837

12,598

174,623

Charge for year

-

19,011

16,859

-

35,870

Eliminated on disposal

-

(6,150

)

-

(6,150

)

At 31st March 2026

-

63,199

128,546

12,598

204,343

NET BOOK VALUE

At 31st March 2026

254,411

76,043

27,513

-

357,967

At 31st March 2025

254,411

26,373

36,099

-

316,883

6.

STOCKS

2026

2025

£

Stocks

15,946

14,664

7.

DEBTORS

2026

2025

£

Amounts falling due within one year:

Trade debtors

3,385

3,183

Other debtors

475

Directors' current accounts

88,607

88,654

Prepayments

7,648

9,463

100,115

101,775

Amounts falling due after more than one year:

Tax

29,813

Aggregate amounts

129,928

131,588

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Bank loans and overdrafts

-

9,326

Trade creditors

52,002

42,873

Corporation tax

54,760

89,191

Social security and other taxes

16,600

13,909

VAT

39,976

31,468

Other creditors

60,574

56,812

Accruals and deferred income

14,399

6,367

238,311

249,946

9.	OTHER FINANCIAL COMMITMENTS

The company had total operating lease commitments at the year end, for a vehicle, with 10 months remaining.

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31st March 2026 and 31st March 2025:

2026

2025

£

M Horton and Mrs J Horton

Balance outstanding at start of year

88,653

318

Amounts advanced

1,648

164,985

Amounts repaid

(1,695

)

(76,650

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

88,606

88,653

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of French Franks Food Co Ltd for the year ended 31st March 2026 which comprise the Income Statement, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of French Franks Food Co Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of French Franks Food Co Ltd and state those matters that we have agreed to state to the Board of Directors of French Franks Food Co Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than French Franks Food Co Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that French Franks Food Co Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of French Franks Food Co Ltd. You consider that French Franks Food Co Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of French Franks Food Co Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Harrison Black Limited

East Quay

Kite Hill

Wootton Bridge

Isle of Wight

PO33 4LA

Date: .............................................