Om Food & Wine Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 14088423

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		574		861

			574		861
CURRENT ASSETS
Stocks	5	60,927		58,150
Debtors	6	10,115		10,128
Cash at bank and in hand		40,333		27,008

		111,375		95,286
Creditors: Amounts Falling Due Within One Year	7	(252,799 )		(193,208 )

NET CURRENT ASSETS (LIABILITIES)			(141,424 )		(97,922 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(140,850 )		(97,061 )

Creditors: Amounts Falling Due After More Than One Year	8		-		(6,500 )

NET LIABILITIES			(140,850 )		(103,561 )

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			(140,950 )		(103,661 )

SHAREHOLDERS' FUNDS			(140,850)		(103,561)

Page 1

Page 2

Om Food & Wine Limited

Balance Sheet (continued)

As At 31 May 2026

For the year ending 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Heenaben Himanshu Patel

Director

15/09/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Om Food & Wine Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14088423 . The registered office is 120 Cavendish Place, Eastbourne, BN21 3TZ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

33.33% Reducing balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2025: 5)

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 June 2025	2,466

As at 31 May 2026	2,466

Depreciation
As at 1 June 2025	1,605
Provided during the period	287

As at 31 May 2026	1,892

...CONTINUED

Page 3

Page 4

Om Food & Wine Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2026

Net Book Value
As at 31 May 2026	574

As at 1 June 2025	861

5. Stocks

	2026	2025
	£	£
Finished goods	60,927	58,150

6. Debtors

	2026	2025
	£	£
Due within one year
Prepayments and accrued income	115	128
Other debtors	10,000	10,000

	10,115	10,128

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	11,218	13,379
Other taxes and social security	600	212
VAT	4,530	4,780
Other creditors	10,817	11,874
Accruals and deferred income	4,378	3,778
Director's loan account	221,256	159,185

	252,799	193,208

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	-	6,500

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

Page 4