Registration number: 07660860

Abbey Foods (North West) Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 7

Abbey Foods (North West) Limited

Company Information

Director

Mr S Minter

Registered office

Unit 5 Campbell Road Industrial Estate Campbell Road Stoke-On-Trent Staffordshire ST4 4DX

Accountants

Azets Alextra Group Limited Chartered Accountants2nd Floor Regis House 45 King William Street London EC4R 9AN

Abbey Foods (North West) Limited

(Registration number: 07660860)
Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	5	5,233	6,977
Current assets
Stocks		30,576	40,599
Debtors	6	15,273	12,914
		45,849	53,513
Creditors: Amounts falling due within one year	7	(47,849)	(52,891)
Net current (liabilities)/assets		(2,000)	622
Total assets less current liabilities		3,233	7,599
Creditors: Amounts falling due after more than one year	7	-	(2,654)
Provisions for liabilities		(994)	(1,326)
Net assets		2,239	3,619
Capital and reserves
Called up share capital		100	100
Retained earnings		2,139	3,519
Shareholders' funds		2,239	3,619

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

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 23 October 2026
 

......................................... Mr S Minter Director

Abbey Foods (North West) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Unit 5 Campbell Road Industrial Estate
Campbell Road
Stoke-On-Trent
Staffordshire
ST4 4DX

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

These financial statements are prepared in Sterling, which is the functional currency of the company. All monetary amounts are rounded to the nearest £.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Abbey Foods (North West) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Tax

The tax expense for the period comprises current and deferred tax.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Asset class	Depreciation method and rate
Plant and machinery	25% reducing balance
Furniture, fittings and equipment	25% reducing balance

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2012, has been amortised evenly over its estimated useful life of ten years.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2025 - 1).

Abbey Foods (North West) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 April 2025	5,000	5,000
At 31 March 2026	5,000	5,000
Amortisation
At 1 April 2025	5,000	5,000
At 31 March 2026	5,000	5,000
Carrying amount
At 31 March 2026	-	-
At 31 March 2025	-	-

5	Tangible assets

	Furniture, fittings and equipment  £	Plant and machinery £	Total £
Cost or valuation
At 1 April 2025	3,680	38,802	42,482
At 31 March 2026	3,680	38,802	42,482
Depreciation
At 1 April 2025	2,128	33,377	35,505
Charge for the year	388	1,356	1,744
At 31 March 2026	2,516	34,733	37,249
Carrying amount
At 31 March 2026	1,164	4,069	5,233
At 31 March 2025	1,552	5,425	6,977

Abbey Foods (North West) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

6

Debtors

	2026 £	2025 £
Trade debtors	835	630
Amounts owed by participating interests	13,240	8,590
Other debtors	1,198	3,694
	15,273	12,914

7

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	8	22,309	22,243
Trade creditors		12,933	17,783
Taxation and social security		11,001	9,935
Other creditors		1,606	2,930
		47,849	52,891

Creditors: amounts falling due after more than one year

	2026 £	2025 £
Non-current loans and borrowings
Bank Loans and overdraft	-	2,654

Abbey Foods (North West) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

8	Loans and borrowings

	2026 £	2025 £
Current loans and borrowings
Bank overdrafts	19,655	11,804
Bank loan	2,654	10,439
	22,309	22,243