REGISTERED NUMBER: 14248893 (England and Wales)

Financial Statements for the Year Ended 31 December 2025

for

Foodomarket UK Limited

Page

Statement of Financial Position

1

Notes to the Financial Statements

2

CURRENT ASSETS

Debtors: amounts falling due within one year

5

17,972

25,312

Cash at bank

16,478

144,558

34,450

169,870

CREDITORS

Amounts falling due within one year

6

306,669

413,818

NET CURRENT LIABILITIES

(272,219

)

(243,948

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(272,219

)

(243,948

)

CAPITAL AND RESERVES

Called up share capital

7

1,000

1,000

Retained earnings

8

(273,219

)

(244,948

)

SHAREHOLDERS' FUNDS

(272,219

)

(243,948

)

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 director and authorised for issue on 8 October 2026 and were signed by:

E Nivoix - Director

1.	STATUTORY INFORMATION

Foodomarket Uk Limited 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.

The Company's functional and presentational currency is pounds sterling (GBP) and the financial statements have been rounded to the nearest pound (£).

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.

Going Concern

The Company is dependent upon the continued financial support of its parent company, which has undertaken to provide financial support to the Company for at least 12 months from the date of approval of these financial statements and for the foreseeable future.

The directors have considered the ability of the parent company and the wider group to continue to provide this support. The group's performance to date has been below budget and the group has not yet achieved a consistent break-even position. In addition, the group's currently available reserves would not be sufficient to sustain its current level of expenditure indefinitely. The group's ability to continue to provide financial support to the Company is therefore dependent upon management's plans to achieve forecast revenue growth in the group and to explore obtaining additional funding, if required.

These circumstances indicate the existence of a material uncertainty which may cast significant doubt on the Company's ability to continue as a going concern, as the Company is dependent upon continued financial support from its parent company. The financial statements do not include the adjustments that would result if the Company were unable to continue as a going concern.

Having considered the above, including the current levels of group reserves, future plans and mitigating actions to date, the directors consider it appropriate to prepare the financial statements on the going concern basis.

Turnover

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

Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements , when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors, loans from fellow group companies, cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, accruals and loans from fellow group companies are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	AUDITORS' REMUNERATION

Auditor’s remuneration for the audit of the financial statements amounted to £4,500 (2024: £4,500).

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

17,972

9,018

Accrued income

-

16,294

17,972

25,312

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

72,810

10,054

Amounts owed to group undertakings

140,525

134,939

Social security and other taxes

-

9,033

VAT

3,793

6,505

Other creditors

13,011

22,100

Accruals

76,530

231,187

306,669

413,818

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

1,000

Ordinary

1

1,000

1,000

8.

RESERVES

Retained

earnings

£

At 1 January 2025

(244,948

)

Deficit for the year

(28,271

)

At 31 December 2025

(273,219

)

9.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Roy Davis (Senior Statutory Auditor)

for and on behalf of Zome Audit & Accountancy Ltd (Statutory Auditor)

The auditor's report included a reference to a material uncertainty related to going concern. The auditor drew attention to Note 2 to the financial statements, which explains that the Company is dependent upon the continuing financial support of its parent undertaking. Whilst the parent undertaking has indicated its intention to provide such financial support, there is uncertainty regarding its ability to continue to provide that support. These conditions indicate that a material uncertainty exists that may cast significant doubt on the Company's ability to continue as a going concern. The auditor's opinion was not modified in respect of this matter.

10.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

11.	ULTIMATE CONTROLLING PARTY

The immediate parent company is ENMB SAS, a company incorporated in France which is registered at 8 rue de l'Est, Boulogne -Bilancourt, France, 92100.