CEREALS FRUIT FOCUS (UK) LIMITED


Directors	BACKHOUSE, Jonathan
	JONES, Jacqueline
	MCENTYRE, Allison Lee


Registered Address	Holt Hall Holt Lane
	Tansley
	Matlock
	DE4 3LY


Registered Number	13626572 (England and Wales)

Notes to the Financial Statements
for the year ended 30 September 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Judgements and key sources of estimation uncertainty
	In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. The critical judgements made by management that have a significant effect on the amounts recognised in the financial statements are described below.

Judgements and key sources of estimation uncertainty

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The critical judgements made by management that have a significant effect on the amounts recognised in the financial statements are described below.

	Turnover policy
	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.

	Revenue from rendering of services
	Revenue 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.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Defined contribution pension plan
	The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

Defined contribution pension plan

The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Amortisation
	Amortisation is provided to write off the cost of intangible assets over their estimated useful lives on a straight‑line basis, over 10 years

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

	Trade and other debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Trade and other debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	3		3

3.	Intangible assets
	cost £16,792 (no additions); amortisation b/f £2,451, charge £1,679, c/f £4,130; NBV £12,662 (2024: £14,341)

	Other	Total
	£	£
Cost or valuation
At 01 October 24	22,219	22,219
At 30 September 25	22,219	22,219
Amortisation and impairment
At 01 October 24	2,451	2,451
Charge for year	1,679	1,679
At 30 September 25	4,130	4,130
Net book value
At 30 September 25	18,089	18,089
At 30 September 24	19,768	19,768

4.	Tangible fixed assets

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 October 24	21,261	29,389	1,045	51,695
Additions	-	-	716	716
At 30 September 25	21,261	29,389	1,761	52,411
Depreciation and impairment
At 01 October 24	12,291	16,287	433	29,011
Charge for year	2,242	3,275	429	5,946
At 30 September 25	14,533	19,562	862	34,957
Net book value
At 30 September 25	6,728	9,827	899	17,454
At 30 September 24	8,970	13,102	612	22,684


	cost b/f £51,694, additions £716, c/f £52,411; depreciation b/f £29,011, charge £5,946, c/f £34,956; NBV £17,454 (2024: £22,684).

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	253,181	488,883
Other debtors	1,690	1,689
Prepayments and accrued income	32,532	29,223
Total	287,403	519,795


	trade debtors £253,181 (net of £34,974 provision); prepayments £32,532; amounts owed by group undertaking £1,689. Total £287,402 (2024: £528,289)

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	175,378	190,366
Bank borrowings and overdrafts	52,755	52,755
Taxation and social security	144,600	81,414
Accrued liabilities and deferred income	1,259,158	866,459
Total	1,631,891	1,190,994


	trade creditors £162,890; amounts owed to group undertakings £49,756 (Comex); taxation and social security £155,616 (VAT £144,600, PAYE £10,245, pensions £770); other creditors incl. director's loan £4,471; accruals £2,500; deferred income £1,256,658. Total ≈ £1,631,891 (2024: £1,140,236).

7.	Directors advances, credits and guarantees
	The director's loan account was in credit throughout the year and at the year end the company owed the director £2,998 (2024: £2,998). No advances or credits were made to the directors during the year and no guarantees were given on their behalf.

8.	Share capital
	Allotted, called up and fully paid: ordinary shares of £1 each — £1 (2024: £1)

9.	Events after reporting date
	Since the year end the company has held its 2026 Cereals and Fruit Focus events, and the related deferred income of £1,256,658 has been released to turnover in the year ending 30 September 2026.

10.	Related party transactions
	At the year end the company owed £49,756 to a group undertaking (2024: £49,756) and was owed £1,689 by a group undertaking (2024: £1,689). The company also owed £2,998 to a director (2024: £2,998). No other related party transactions require disclosure

11.	Controlling party
	The company's immediate parent undertaking is Cereals Fruit Focus Limited. The directors regard [Comexposium] as the ultimate controlling party

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		18,089		19,768
Tangible assets	4		17,454		22,684
			35,543		42,452
Current assets
Debtors	5	287,403		519,795
Cash at bank and on hand		647,572		221,596
		934,975		741,391
Creditors amounts falling due within one year	6	(1,631,891)		(1,190,994)
Net current assets (liabilities)			(696,916)		(449,603)
Total assets less current liabilities			(661,373)		(407,151)
Net assets			(661,373)		(407,151)
Capital and reserves
Called up share capital			1		1
Profit and loss account			(661,374)		(407,152)
Shareholders' funds			(661,373)		(407,151)