Registration number: 04153891

A D FOODS LTD

trading as A D FOODS LTD

Contents

Company Information	1
Abridged Balance Sheet	2 to 3
Notes to the Unaudited Abridged Financial Statements	4 to 10

A D FOODS LTD

trading as A D FOODS LTD

Company Information

Director

Miss Asia Arif

Registered office

29 Paddington Street London W1U 4HA

Accountants

Mawson Breskal & Co Chartered Accountants6 Parkgate Avenue Barnet Herts EN4 0NR

A D FOODS LTD

trading as A D FOODS LTD

(Registration number: 04153891)
Abridged Balance Sheet as at 28 February 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	8,366	10,549
Tangible assets	5	76,252	66,189
		84,618	76,738
Current assets
Stocks	6	35,255	50,600
Debtors		21,535	8,355
Cash at bank and in hand		244,185	116,544
		300,975	175,499
Prepayments and accrued income		38,455	12,831
Creditors: Amounts falling due within one year	7.1	(344,739)	(204,379)
Net current liabilities		(5,309)	(16,049)
Total assets less current liabilities		79,309	60,689
Provisions for liabilities		(13,321)	(11,789)
Accruals and deferred income		(2,525)	(2,400)
Net assets		63,463	46,500
Capital and reserves
Called up share capital	8	20	20
Retained earnings		63,443	46,480
Shareholders' funds		63,463	46,500

For the financial year ending 28 February 2025 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 her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

A D FOODS LTD

trading as A D FOODS LTD

(Registration number: 04153891)
Abridged Balance Sheet as at 28 February 2025

Approved and authorised by the director on 21 November 2025
 

......................................... Miss Asia Arif Director

A D FOODS LTD

trading as A D FOODS LTD

Notes to the Unaudited Abridged Financial Statements for the Year Ended 28 February 2025

1	General information

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

The address of its registered office is:
29 Paddington Street
London
W1U 4HA
United Kingdom

These financial statements were authorised for issue by the director on 21 November 2025.

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 abridged 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 abridged 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.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services 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.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income 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.

A D FOODS LTD

trading as A D FOODS LTD

Notes to the Unaudited Abridged Financial Statements for the Year Ended 28 February 2025

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

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

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 charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Leasehold improvements	straight line over the life of the lease.
Fixtures and fittings	15% reducing balance
Motor vehicles	20% reducing balance

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	over ther remaining life of the lease

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

A D FOODS LTD

trading as A D FOODS LTD

Notes to the Unaudited Abridged Financial Statements for the Year Ended 28 February 2025

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

A D FOODS LTD

trading as A D FOODS LTD

Notes to the Unaudited Abridged Financial Statements for the Year Ended 28 February 2025

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated in the same manner as other tangible assets. The corresponding liability to the lessor is included in the Balance Sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the Profit and Loss Account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 7 (2024 - 9).

A D FOODS LTD

trading as A D FOODS LTD

Notes to the Unaudited Abridged Financial Statements for the Year Ended 28 February 2025

4	Intangible assets

	Total £
Cost or valuation
At 1 March 2024	70,509
Additions acquired separately	499
At 28 February 2025	71,008
Amortisation
At 1 March 2024	59,960
Amortisation charge	2,682
At 28 February 2025	62,642
Carrying amount
At 28 February 2025	8,366
At 29 February 2024	10,549

5	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 March 2024	16,697	157,557	58,492	232,746
Additions	4,691	20,029	-	24,720
At 28 February 2025	21,388	177,586	58,492	257,466
Depreciation
At 1 March 2024	14,192	114,791	37,574	166,557
Charge for the year	1,055	9,419	4,183	14,657
At 28 February 2025	15,247	124,210	41,757	181,214
Carrying amount
At 28 February 2025	6,141	53,376	16,735	76,252
At 29 February 2024	2,505	42,766	20,918	66,189

Included within the net book value of land and buildings above is £6,141 (2024 - £2,505) in respect of short leasehold land and buildings.
 

A D FOODS LTD

trading as A D FOODS LTD

Notes to the Unaudited Abridged Financial Statements for the Year Ended 28 February 2025

6

Stocks

	2025 £	2024 £
Other inventories	35,255	50,600

7

Creditors

Creditors: amounts falling due within one year

Creditors include net obligations hire purchase contracts which are secured of £4393 (2023 - £17397).

Creditors: amounts falling due after more than one year

Creditors include net obligations under hire purchase contracts which are secured of £0 (2023 - £4393).

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	20	20	20	20

9	Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £533,527 (2024 - £310,160).

10	Related party transactions

A D FOODS LTD

trading as A D FOODS LTD

Notes to the Unaudited Abridged Financial Statements for the Year Ended 28 February 2025

Director's remuneration

The director's remuneration for the year was as follows:

	2025 £	2024 £
Remuneration	6,271	23,736

11	Parent and ultimate parent undertaking

The company's immediate parent is Phone 2 Phone Business Ltd, incorporated in England and Wales.