FOOD AND DRINK FEDERATION(THE)

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

FRS 102

Reporting scope

Consolidated group

Auditor

S&W Partners Audit Limited

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group and parent company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.”

Group structure

1. FOOD AND DRINK FEDERATION(THE) · parent
   1. FDF Climate Change Levy Agreement 100% · London · management and administration of the FDF1 and FDFS Climate Change Agreements

Significant events

• “One of the most significant uncertainties facing the FDF and wider food and drink manufacturing is the ongoing disruption across food and drink supply chains and intense inflationary pressures arising from supply chain disruption, uncertainty in global trade, geo-politics and global extreme weather conditions.”
• “Manufacturers have experienced labour and ingredients shortages and intense inflationary pressures from the rising costs of energy, ingredients and raw materials, packaging, employment and shipping.”
• “The FDF continues to strive to both broaden membership and expand the sources of commercial income to de-risk income.”
• “Government published its response in October 2024, after which FDF joined forces with British Poultry Council and Craft Bakers Association to challenge the scheme changes specifically relating to the FDFS CCA (alongside those managed by the BPC and CBA) which has c. 2000 very small sites encompassing in-store bakeries, and for which a tailored approach to data collection, target setting and scheme compliance is required, with negotiations ongoing.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

7

last 12 months

Capital events

0

last 24 months

Officers appointed

2

last 12 months

Officers resigned

1

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.

• Turnover

  +7.2%

  £8,779,886 → £9,415,551

• Cash

  +12.5%

  £6,697,987 → £7,537,357

• Net assets

  -1.1%

  £6,323,565 → £6,252,713

• Employees

  +5.8%

  69 → 73

• Operating profit

  -212.2%

  -£130,103 → -£406,192

• Profit before tax

  -140.3%

  £193,482 → -£77,893

• Wages

  +11.2%

  £3,663,437 → £4,074,205

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers