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Company Registration No. 11169836 (England and Wales)
HKM FOODS LTD Unaudited accounts for the year ended 31 January 2024
HKM FOODS LTD Unaudited accounts Contents
Page
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HKM FOODS LTD Company Information for the year ended 31 January 2024
Director
Haroon Muhmood
Company Number
11169836 (England and Wales)
Registered Office
CLARE FOODS 128a Penarth Road CARDIFF CITY AND COUNTY OF CARDIFF CF11 6NH WALES
Accountants
Numera Accountancy Ltd Certified Public Accountants 39 Clive Street CARDIFF CF11 7HJ
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HKM FOODS LTD Statement of financial position as at 31 January 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
20,153 
26,870 
Current assets
Inventories
199,980 
190,058 
Debtors
102,303 
78,279 
Cash at bank and in hand
35,303 
35,299 
337,586 
303,636 
Creditors: amounts falling due within one year
(351,131)
(269,685)
Net current (liabilities)/assets
(13,545)
33,951 
Net assets
6,608 
60,821 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
6,508 
60,721 
Shareholders' funds
6,608 
60,821 
For the year ending 31 January 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 4 April 2025 and were signed on its behalf by
Haroon Muhmood Director Company Registration No. 11169836
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HKM FOODS LTD Notes to the Accounts for the year ended 31 January 2024
1
Statutory information
HKM FOODS LTD is a private company, limited by shares, registered in England and Wales, registration number 11169836. The registered office is CLARE FOODS, 128a Penarth Road, CARDIFF, CITY AND COUNTY OF CARDIFF, CF11 6NH , WALES.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25%
Fixtures & fittings
25%
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 February 2023
14,540 
51,152 
65,692 
At 31 January 2024
14,540 
51,152 
65,692 
Depreciation
At 1 February 2023
9,028 
29,794 
38,822 
Charge for the year
1,378 
5,339 
6,717 
At 31 January 2024
10,406 
35,133 
45,539 
Net book value
At 31 January 2024
4,134 
16,019 
20,153 
At 31 January 2023
5,512 
21,358 
26,870 
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HKM FOODS LTD Notes to the Accounts for the year ended 31 January 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
89,586 
65,563 
Trade debtors
3,967 
4,600 
Accrued income and prepayments
7,836 
4,450 
Other debtors
914 
3,666 
102,303 
78,279 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Obligations under finance leases and hire purchase contracts
12,385 
25,896 
Trade creditors
225,404 
84,753 
Taxes and social security
89,397 
92,445 
Other creditors
1,839 
509 
Loans from directors
241 
(405)
Accruals
21,865 
66,487 
351,131 
269,685 
7
Average number of employees
During the year the average number of employees was 13 (2023: 13).
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