REGISTERED NUMBER: 11658830 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

ACP Foods Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr B Elmadhi

Mr W Pathiranage

Mr B Vyas

REGISTERED OFFICE:

Unit D10 Upper Lounge,

Pinetrees road

Norwich

Norfolk

NR7 9BB

REGISTERED NUMBER:

11658830 (England and Wales)

FIXED ASSETS

Intangible assets

4

-

70,766

Tangible assets

5

107,584

116,855

107,584

187,621

CURRENT ASSETS

Stocks

-

32,840

Debtors

6

238

252,287

Cash at bank and in hand

1,616

9,755

1,854

294,882

CREDITORS

Amounts falling due within one year

7

163,651

277,454

NET CURRENT (LIABILITIES)/ASSETS

(161,797

)

17,428

TOTAL ASSETS LESS CURRENT LIABILITIES

(54,213

)

205,049

CREDITORS

Amounts falling due after more than one year

8

-

(1,667

)

PROVISIONS FOR LIABILITIES

-

(1,961

)

NET (LIABILITIES)/ASSETS

(54,213

)

201,421

CAPITAL AND RESERVES

Called up share capital

136

136

Share premium

99,966

99,966

Retained earnings

(154,315

)

101,319

SHAREHOLDERS' FUNDS

(54,213

)

201,421

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Board of Directors and authorised for issue on 19 October 2026 and were signed on its behalf by:

Mr B Vyas - Director

1.	STATUTORY INFORMATION

ACP Foods Ltd 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.

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.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Land and buildings

-

not provided

Plant and machinery etc

-

25% on reducing balance, 25% on cost, 15% on reducing balance and not provided

Stocks

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

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2025 - 7 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

176,916

Disposals

(176,916

)

At 31 March 2026

-

AMORTISATION

At 1 April 2025

106,150

Eliminated on disposal

(106,150

)

At 31 March 2026

-

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

70,766

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2025

107,584

30,281

137,865

Disposals

-

(30,281

)

(30,281

)

At 31 March 2026

107,584

-

107,584

DEPRECIATION

At 1 April 2025

-

21,010

21,010

Eliminated on disposal

-

(21,010

)

(21,010

)

At 31 March 2026

-

-

-

NET BOOK VALUE

At 31 March 2026

107,584

-

107,584

At 31 March 2025

107,584

9,271

116,855

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

-

60,723

Other debtors

238

191,564

238

252,287

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

1,672

10,000

Trade creditors

1

52,405

Taxation and social security

-

11,587

Other creditors

161,978

203,462

163,651

277,454

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans

-

1,667

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

-

1,667