2022-08-012023-07-312023-07-31false11459837NAIM FOODS 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NAIM FOODS LTD

Registered Number
11459837
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2023

NAIM FOODS LTD
Company Information
for the year from 1 August 2022 to 31 July 2023

Director

Mohammed Rahim Uddin Naim

Registered Address

26 High Street Amesbury
Salisbury
SP4 7DL

Place of Business


Registered Number

11459837 (England and Wales)
NAIM FOODS LTD
Balance Sheet as at
31 July 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets3117,732131,628
117,732131,628
Current assets
Stocks5,1481,122
Debtors9,6618,041
Cash at bank and on hand30,18532,541
44,99441,704
Creditors amounts falling due within one year5(64,461)(44,842)
Net current assets (liabilities)(19,467)(3,138)
Total assets less current liabilities98,265128,490
Creditors amounts falling due after one year6(29,921)(39,916)
Net assets68,34488,574
Capital and reserves
Called up share capital100100
Profit and loss account68,24488,474
Shareholders' funds68,34488,574
The financial statements were approved and authorised for issue by the Director on 27 March 2024, and are signed on its behalf by:
Mohammed Rahim Uddin Naim
Director
Registered Company No. 11459837
NAIM FOODS LTD
Notes to the Financial Statements
for the year ended 31 July 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery15
Fixtures and fittings15
Office Equipment15
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20232022
Average number of employees during the year1312
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 August 22184,242
Additions6,880
At 31 July 23191,122
Depreciation and impairment
At 01 August 2252,614
Charge for year20,776
At 31 July 2373,390
Net book value
At 31 July 23117,732
At 31 July 22131,628
4.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables2,7072,619
Other debtors6,9545,422
Total9,6618,041
5.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables56,89828,168
Taxation and social security7,43514,274
Other creditors1282,400
Total64,46144,842
6.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts29,92139,916
Total29,92139,916