REGISTERED NUMBER: 14441590 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

The Artisan Food Collective Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R W Harding

D B Rowe

REGISTERED OFFICE:

Norton Barton

Launcells

Bude

Cornwall

EX23 9LG

REGISTERED NUMBER:

14441590 (England and Wales)

ACCOUNTANTS:

Peter Hodgson & Co.

Chartered Accountants

Shadwell House

65 Lower Green Road

Tunbridge Wells

Kent

TN4 8TW

FIXED ASSETS

Intangible assets

4

56,729

60,066

Tangible assets

5

16,763

22,351

73,492

82,417

CURRENT ASSETS

Stocks

6

4,830

5,983

Debtors

7

17,120

19,456

Cash at bank

1,501

11,050

23,451

36,489

CREDITORS

Amounts falling due within one year

8

27,530

13,176

NET CURRENT (LIABILITIES)/ASSETS

(4,079

)

23,313

TOTAL ASSETS LESS CURRENT LIABILITIES

69,413

105,730

CREDITORS

Amounts falling due after more than one year

9

113,900

109,900

NET LIABILITIES

(44,487

)

(4,170

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(44,587

)

(4,270

)

(44,487

)

(4,170

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 15 September 2026 and were signed on its behalf by:

R W Harding - Director

1.	STATUTORY INFORMATION

The Artisan Food Collective 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 2022, is being amortised evenly over its estimated useful life of twenty years.

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

-

25% 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.

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.

Functional currency

The functional and presentational currency used by the company is £ stg.

Financial instruments

Basic financial instruments comprising bank balances and creditors are disclosed at fair value.

Going concern

The directors consider the company to be a going concern and the accounts have been up on that basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

66,740

AMORTISATION

At 1 January 2025

6,674

Charge for year

3,337

At 31 December 2025

10,011

NET BOOK VALUE

At 31 December 2025

56,729

At 31 December 2024

60,066

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 January 2025

and 31 December 2025

38,617

DEPRECIATION

At 1 January 2025

16,266

Charge for year

5,588

At 31 December 2025

21,854

NET BOOK VALUE

At 31 December 2025

16,763

At 31 December 2024

22,351

6.

STOCKS

2025

2024

£

£

Stocks

4,830

5,983

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

16,468

19,293

VAT

652

163

17,120

19,456

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

26,580

12,251

Accrued expenses

950

925

27,530

13,176

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Directors' loan accounts

113,900

109,900