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Registered number: 12245240
Sirmani Foods Ltd
Financial Statements
For The Year Ended 31 October 2024
Contents
Page
Balance Sheet 1—2
Statement of Changes in Equity 3
Notes to the Financial Statements 4—7
Page 1
Balance Sheet
Registered number: 12245240
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 169,360 30,662
169,360 30,662
CURRENT ASSETS
Stocks 5 6,620 10,672
Debtors 6 34,408 23,127
Cash at bank and in hand 147,642 152,766
188,670 186,565
Creditors: Amounts Falling Due Within One Year 7 (169,589 ) (70,648 )
NET CURRENT ASSETS (LIABILITIES) 19,081 115,917
TOTAL ASSETS LESS CURRENT LIABILITIES 188,441 146,579
Creditors: Amounts Falling Due After More Than One Year 8 (122,623 ) (9,861 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,260 ) (5,723 )
NET ASSETS 62,558 130,995
CAPITAL AND RESERVES
Called up share capital 11 130 130
Profit and Loss Account 62,428 130,865
SHAREHOLDERS' FUNDS 62,558 130,995
Page 1
Page 2
For the year ending 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Stefan Mania
Director
4 March 2025
The notes on pages 4 to 7 form part of these financial statements.
Page 2
Page 3
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 1 November 2022 130 110,318 110,448
Profit for the year and total comprehensive income - 49,517 49,517
Dividends paid - (28,970) (28,970)
As at 31 October 2023 and 1 November 2023 130 130,865 130,995
Loss for the year and total comprehensive income - (68,437 ) (68,437)
Dividends paid - - -
As at 31 October 2024 130 62,428 62,558
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Sirmani Foods Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12245240 . The registered office is Unit 3c, The Gattinetts, Hadleigh Road, East Bergholt, Essex, CO7 6QT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services
Turnover from restaurant sales (food and beverages) is recognized upon rendering of service. Sales are net of discounts. Value Added Tax..
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold Over the term of the lease
Plant & Machinery 20% Reducing Balance
Motor Vehicles 20% Reducing Balance
Fixtures & Fittings 20% Reducing Balance
Computer Equipment 20% Reducing Balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
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Page 5
3. Average Number of Employees
Average number of employees, including directors, during the year was: 15 (2023: 15)
15 15
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 November 2023 2,924 31,468 3,558 11,457
Additions 51,844 2,177 - 91,029
As at 31 October 2024 54,768 33,645 3,558 102,486
Depreciation
As at 1 November 2023 877 11,581 2,101 5,278
Provided during the period 292 4,197 291 1,235
As at 31 October 2024 1,169 15,778 2,392 6,513
Net Book Value
As at 31 October 2024 53,599 17,867 1,166 95,973
As at 1 November 2023 2,047 19,887 1,457 6,179
Computer Equipment Total
£ £
Cost
As at 1 November 2023 1,687 51,094
Additions - 145,050
As at 31 October 2024 1,687 196,144
Depreciation
As at 1 November 2023 595 20,432
Provided during the period 337 6,352
As at 31 October 2024 932 26,784
Net Book Value
As at 31 October 2024 755 169,360
As at 1 November 2023 1,092 30,662
5. Stocks
2024 2023
£ £
Materials 6,620 10,672
Page 5
Page 6
6. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 2,897 2,897
Other debtors 20,100 20,100
Corporation tax recoverable assets 11,281 -
Called up share capital not paid 130 130
34,408 23,127
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 114,941 16,214
Bank loans and overdrafts 40,622 6,859
Corporation tax - 11,281
Other taxes and social security 8,064 18,212
Other creditors 3,735 3,324
Accruals and deferred income 1,950 3,195
Director's loan account 277 11,563
169,589 70,648
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 122,623 9,861
9. Secured Creditors
Of the creditors the following amounts are secured.
2024 2023
£ £
Bank loans and overdrafts 143,188 -
10. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 November 2023 5,723 5,723
Deferred taxation (2,463 ) (2,463 )
Balance at 31 October 2024 3,260 3,260
Page 6
Page 7
11. Share Capital
2024 2023
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1.00 each 100 100
30 Ordinary B shares of £ 1.00 each 30 30
130 130
12. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2024 2023
£ £
Not later than one year 25,000 25,000
Later than one year and not later than five years 100,000 100,000
Later than five years - 25,000
125,000 150,000
13. Directors Advances, Credits and Guarantees
The director has given a personal gurantee in respect of the property lease up to £10,000 then 6 months rent deposit. This is to be held for the duration of the lease in a Rent Deposit Deed. 
The director has given a personal guarantee in respect of the HSBC Bank Loan.
Page 7