REGISTERED NUMBER: 01316405 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

MEISTER CONTINENTAL FOODS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs ME Neuhoff

M R Neuhoff

SECRETARY:

Mrs T C Ashmore

REGISTERED OFFICE:

17 County Road

Brackley

Northamptonshire

NN13 7AX

REGISTERED NUMBER:

01316405 (England and Wales)

ACCOUNTANTS:

Neuhoff & Co

Chartered Accountants

Claydons Barns

11 Towcester Road

Whittlebury

Northamptonshire

NN12 8XU

BANKERS:

HSBC

110 Watling Street East

Towcester

Northamptonshire

NN12 6BT

FIXED ASSETS

Tangible assets

4

624,641

663,288

CURRENT ASSETS

Stocks

56,700

57,034

Debtors

5

113,761

161,843

Cash at bank and in hand

527,933

433,616

698,394

652,493

CREDITORS

Amounts falling due within one year

6

(280,312

)

(283,388

)

NET CURRENT ASSETS

418,082

369,105

TOTAL ASSETS LESS CURRENT LIABILITIES

1,042,723

1,032,393

PROVISIONS FOR LIABILITIES

(20,135

)

(22,313

)

NET ASSETS

1,022,588

1,010,080

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

1,021,588

1,009,080

SHAREHOLDERS' FUNDS

1,022,588

1,010,080

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 November 2025 and were signed on its behalf by:

Mrs ME Neuhoff - Director

1.	STATUTORY INFORMATION

Meister Continental Foods 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 presentation currency of the financial statements is the Pound Sterling (£).

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.

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

-

2% on cost

Plant and machinery etc

-

25% on reducing balance, 15% on reducing balance and at varying rates on cost

Stocks

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

Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities such as trade and other debtors and creditors, loans from banks and other third parties, loans to related third parties and investments in non-puttable ordinary shares.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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 7 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2024

311,256

1,149,459

1,460,715

Additions

-

21,185

21,185

At 31 March 2025

311,256

1,170,644

1,481,900

DEPRECIATION

At 1 April 2024

45,810

751,617

797,427

Charge for year

4,425

55,407

59,832

At 31 March 2025

50,235

807,024

857,259

NET BOOK VALUE

At 31 March 2025

261,021

363,620

624,641

At 31 March 2024

265,446

397,842

663,288

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

100,452

131,229

Other debtors

13,309

30,614

113,761

161,843

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

11,153

13,968

Trade creditors

48,419

67,846

Taxation and social security

37,825

25,630

Other creditors

182,915

175,944

280,312

283,388

7.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

11,153

13,968

The Bank Loan is secured by a fixed and floating charge over the assets and undertaking of the company.

The loan is for a maximum term of 20 years from July 2014, repayable by monthly instalments comprising capital and interest and with provision for lump sum repayments to be made at any time. The loan was repaid in full in September 2025.