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REGISTERED NUMBER: SC271092 (Scotland)















Unaudited Financial Statements

for the Year Ended 31 August 2024

for

H.F Food Supply Limited

H.F Food Supply Limited (Registered number: SC271092)






Contents of the Financial Statements
for the Year Ended 31 August 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


H.F Food Supply Limited

Company Information
for the Year Ended 31 August 2024







DIRECTOR: H. Farahmand





REGISTERED OFFICE: 506 Calder Street
Glasgow
G42 0QD





REGISTERED NUMBER: SC271092 (Scotland)





ACCOUNTANTS: KPP Glasgow South Ltd
Chartered Certified Accountants
Unit 3 , 37 Rosyth Road
Morris Park
Glasgow
G5 0YE

H.F Food Supply Limited (Registered number: SC271092)

Balance Sheet
31 August 2024

31.8.24 31.8.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 5,448 6,952

CURRENT ASSETS
Stocks 5 6,053 6,045
Debtors 6 9,123 10,418
Cash at bank and in hand 28,648 52,888
43,824 69,351
CREDITORS
Amounts falling due within one year 7 30,690 46,957
NET CURRENT ASSETS 13,134 22,394
TOTAL ASSETS LESS CURRENT
LIABILITIES

18,582

29,346

CREDITORS
Amounts falling due after more than one
year

8

18,333

28,333
NET ASSETS 249 1,013

CAPITAL AND RESERVES
Called up share capital 9 198 198
Retained earnings 51 815
SHAREHOLDERS' FUNDS 249 1,013

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

H.F Food Supply Limited (Registered number: SC271092)

Balance Sheet - continued
31 August 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 27 May 2025 and were signed by:





H. Farahmand - Director


H.F Food Supply Limited (Registered number: SC271092)

Notes to the Financial Statements
for the Year Ended 31 August 2024

1. STATUTORY INFORMATION

H.F Food Supply Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 4 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 September 2023
and 31 August 2024 13,562 4,922 25,920 1,401 45,805
DEPRECIATION
At 1 September 2023 12,717 4,194 21,303 639 38,853
Charge for year 127 109 1,154 114 1,504
At 31 August 2024 12,844 4,303 22,457 753 40,357
NET BOOK VALUE
At 31 August 2024 718 619 3,463 648 5,448
At 31 August 2023 845 728 4,617 762 6,952

H.F Food Supply Limited (Registered number: SC271092)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

5. STOCKS
31.8.24 31.8.23
£    £   
Stocks 6,053 6,045

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Trade Debtors 7,738 9,213
VAT 1,385 1,205
9,123 10,418

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Trade creditors 5,332 15,669
Tax 16,453 5,317
Social security and other taxes 4,424 23,626
Accrued expenses 4,481 2,345
30,690 46,957

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.8.24 31.8.23
£    £   
Bank loan 18,333 28,333

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.8.24 31.8.23
value: £    £   
198 Ordinary Share Capital £1 198 198