Independent Feeds Limited

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

Registered number: 03783491

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		53,900		28,411

			53,900		28,411
CURRENT ASSETS
Stocks	5	168,589		131,103
Debtors	6	313,940		389,951
Cash at bank and in hand		66,145		84,145

		548,674		605,199
Creditors: Amounts Falling Due Within One Year	7	(560,709 )		(610,905 )

NET CURRENT ASSETS (LIABILITIES)			(12,035 )		(5,706 )

TOTAL ASSETS LESS CURRENT LIABILITIES			41,865		22,705

Creditors: Amounts Falling Due After More Than One Year	8		(22,098 )		(2,998 )

NET ASSETS			19,767		19,707

CAPITAL AND RESERVES
Called up share capital	9		1,000		1,000
Profit and Loss Account			18,767		18,707

SHAREHOLDERS' FUNDS			19,767		19,707

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Page 2

Independent Feeds Limited

Balance Sheet (continued)

As At 30 June 2026

For the year ending 30 June 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 directors acknowledge their 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

Mr A R Henderson

Director

06/10/2026

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

1. General Information

Independent Feeds Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03783491 . The registered office is Ball Farm, Hall Lane, Hankelow Nr Audley, Cheshire, CW3 0JB.

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:

Leasehold	Fully depreciated
Motor Vehicles	25% reducing balance
Computer Equipment	Fully depreciated

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: 5 (2025: 5)

4. Tangible Assets

	Motor Vehicles	Computer Equipment	Total
	£	£	£
Cost
As at 1 July 2025	128,685	22,780	151,465
Additions	59,881	-	59,881
Disposals	(56,950 )	-	(56,950 )

As at 30 June 2026	131,616	22,780	154,396

...CONTINUED

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Independent Feeds Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2026

Depreciation
As at 1 July 2025	100,934	22,120	123,054
Provided during the period	18,120	660	18,780
Disposals	(41,338 )	-	(41,338 )

As at 30 June 2026	77,716	22,780	100,496

Net Book Value
As at 30 June 2026	53,900	-	53,900

As at 1 July 2025	27,751	660	28,411

5. Stocks

	2026	2025
	£	£
Stock	168,589	131,103

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	303,387	387,980
Other debtors	10,553	1,971

	313,940	389,951

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	469,394	527,850
Bank loans and overdrafts	862	13,004
Other loans	22,508	5,294
Other creditors	1,247	1,607
Taxation and social security	66,698	63,150

	560,709	610,905

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

	2026	2025
	£	£
Bank loans	-	2,557
Other loans	22,098	441

	22,098	2,998

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	1,000	1,000

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