Registered number
15172477
HALAL GROCERY LTD
Filleted Accounts
31 December 2024
HALAL GROCERY LTD
Registered number: 15172477
Balance Sheet
as at 31 December 2024
Notes 2024
£
Fixed assets
Tangible assets 3 43,058
Current assets
Stocks 25,000
Debtors 4 10,245
Cash at bank and in hand 27,037
62,282
Creditors: amounts falling due within one year 5 (78,712)
Net current liabilities (16,430)
Net assets 26,628
Capital and reserves
Called up share capital 100
Profit and loss account 26,528
Shareholders' funds 26,628
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Rebaka Sultana
Director
Approved by the board on 26 June 2025
HALAL GROCERY LTD
Notes to the Accounts
for the period from 28 September 2023 to 31 December 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
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 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.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Freehold buildings over 50 years
Leasehold land and buildings over the lease term
Plant and machinery over 5 years
Fixtures, fittings, tools and equipment over 5 years
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2 Employees 2024
Number
Average number of persons employed by the company 2
3 Tangible fixed assets
Land and buildings Plant and machinery etc Total
£ £ £
Cost
At 28 September 2023 - 28,189 28,189
Additions 17,099 - 17,099
At 31 December 2024 17,099 28,189 45,288
Depreciation
Charge for the period - 2,230 2,230
At 31 December 2024 - 2,230 2,230
Net book value
At 31 December 2024 17,099 25,959 43,058
At 27 September 2023 - 28,189 28,189
4 Debtors 2024
£
Other debtors 10,245
5 Creditors: amounts falling due within one year 2024
£
Trade creditors 23,589
Taxation and social security costs 6,774
Other creditors 48,349
78,712
6 Other information
HALAL GROCERY LTD is a private company limited by shares and incorporated in England. Its registered office is:
57 Coombe Hill
Billingshurst
West Sussex
RH14 9NN
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