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Registered Number: 09171088
England and Wales

 

 

 

HALGURD FOODS LIMITED



Abridged Accounts
 


Period of accounts

Start date: 01 September 2023

End date: 31 August 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 49,266    17,379 
49,266    17,379 
Current assets      
Stocks 21,060    9,560 
Debtors 82,496    72,433 
Cash at bank and in hand 13,386    6,021 
116,942    88,014 
Creditors: amount falling due within one year (108,338)   (71,245)
Net current assets 8,604    16,769 
 
Total assets less current liabilities 57,870    34,148 
Creditors: amount falling due after more than one year (34,794)   (32,074)
Net assets 23,076    2,074 
 

Capital and reserves
     
Called up share capital 4 100    100 
Profit and loss account 22,976    1,974 
Shareholders' funds 23,076    2,074 
 


For the year ended 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 23 April 2025 and were signed by:


-------------------------------
Halgurd Hassan Hussain
Director
1
General Information
HALGURD FOODS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 09171088, registration address Unit E 9-10 Brook Street, Tipton, West Midlands,, DY4 9DD.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 15% Reducing Balance
Motor Vehicles 20% Reducing Balance
Fixtures and Fittings 20% Straight Line
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 10 (2023 : 8).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Total
  £   £   £   £
At 01 September 2023 6,624    25,401    11,410    43,435 
Additions   56,251    749    57,000 
Disposals   (20,501)     (20,501)
At 31 August 2024 6,624    61,151    12,159    79,934 
Depreciation
At 01 September 2023 4,754    17,708    3,594    26,056 
Charge for year 280    10,386    2,432    13,098 
On disposals   (8,486)     (8,486)
At 31 August 2024 5,034    19,608    6,026    30,668 
Net book values
Closing balance as at 31 August 2024 1,590    41,543    6,133    49,266 
Opening balance as at 01 September 2023 1,870    7,693    7,816    17,379 


4.

Share Capital

Authorised
100 Class A shares of £1.00 each
Allotted, called up and fully paid
2024
£
  2023
£
100 Class A shares of £1.00 each 100    100 
100    100 

2