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Registered Number: 07841164
England and Wales
GHOUSIA FOODS LTD
Abridged Accounts
Period of accounts Start date: 01 December 2023 End date: 30 November 2024

Ghousia Foods Ltd Contents Page For the year ended 30 November 2024
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

Ghousia Foods Ltd Accountants' Report For the year ended 30 November 2024
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Ghousia Foods Ltd for the year ended 30 November 2024. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Ghousia Foods Ltd for the year ended 30 November 2024 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the companys accounting records and from information and explanations you have given us. As a practicing member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance. This report is made solely to the Board of Directors of Ghousia Foods Ltd, as a body, in accordance with the terms of our engagement letter dated 22 February 2021. Our work has been undertaken solely to prepare for your approval the accounts of Ghousia Foods Ltd and state those matters that we have agreed to state to the Board of Directors of Ghousia Foods Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Ghousia Foods Ltd and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Ghousia Foods Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Ghousia Foods Ltd. You consider that Ghousia Foods Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of Ghousia Foods Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts. 30 November 2024 .................................................... aa Chartered Accountants 5 Blenheim Court Peppercorn Close Peterborough United Kingdom PE1 2DU 14 August 2025 1

Ghousia Foods Ltd Statement of Financial Position As at 30 November 2024
| Notes | 2024 £ |  | 2023 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 10,234 |  | 11,790
|  | 10,234 |  | 11,790
Current assets |  |  |
Stocks |  | 245,866 |  | 195,335
Debtors: amounts falling due within one year |  | 12,235 |  | 9,936
Cash at bank and in hand |  | (17,220) |  | (1,959)
|  | 240,881 |  | 203,312
Creditors: amount falling due within one year |  | (97,817) |  | (46,766)
Net current assets |  | 143,064 |  | 156,546
Total assets less current liabilities |  | 153,298 |  | 168,336
Creditors: amount falling due after more than one year |  | (5,000) |  | (14,996)
Provisions for liabilities |  | (1,944) |  | (2,240)
Net assets |  | 146,354 |  | 151,100
Capital and reserves |  |  |
Called up share capital | 4 | 1 |  | 1
Profit and loss account |  | 146,353 |  | 151,099
Shareholders' funds |  | 146,354 |  | 151,100
For the year ended 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. 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. 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 board of directors on 14 August 2025 and were signed on its behalf by:
------------------------------- Javaid Iqbal Director
2

Ghousia Foods Ltd Notes to the Abridged Financial Statements For the year ended 30 November 2024
General Information Ghousia Foods Ltd is a private company, limited by shares, registered in England and Wales, registration number 07841164, registration address 281 Lincoln Road, Peterborough, PE1 2PL. The presentation currency is £ sterling
1. | Accounting policies Significant accounting policies 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 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 Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Current and deferred tax assets and liabilities are not discounted. Dividends Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date. 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 | 20% Reducing Balance
Motor Vehicles | 25% Reducing Balance
Fixtures and Fittings | 15% Reducing Balance
Computer Equipment | 33% 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated. Financial instruments The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2. | Average number of employees including directors Average number of employees during the year was 9 (2023 : 8).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Motor Vehicles |  | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £
At 01 December 2023 | 35,532 |  | 18,326 |  | 16,451 |  | 2,874 |  | 73,183
Additions | - |  | - |  | 895 |  | - |  | 895
Disposals | - |  | - |  | - |  | - |  | -
At 30 November 2024 | 35,532 |  | 18,326 |  | 17,346 |  | 2,874 |  | 74,078
Depreciation
At 01 December 2023 | 29,045 |  | 17,118 |  | 12,932 |  | 2,298 |  | 61,393
Charge for year | 1,297 |  | 302 |  | 662 |  | 190 |  | 2,451
On disposals | - |  | - |  | - |  | - |  | -
At 30 November 2024 | 30,342 |  | 17,420 |  | 13,594 |  | 2,488 |  | 63,844
Net book values
Closing balance as at 30 November 2024 | 5,190 |  | 906 |  | 3,752 |  | 386 |  | 10,234
Opening balance as at 01 December 2023 | 6,487 |  | 1,208 |  | 3,519 |  | 576 |  | 11,790
4. | Share Capital
Allotted, called up and fully paid | 2024 £ |  | 2023 £
--- | --- | --- | ---
1 Ordinary share of £1.00 each | 1 |  | 1
| 1 |  | 1
3