REGISTERED NUMBER: 07504146 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 JANUARY 2025

FOR

AHMED FOOD STORES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs N Sellah

SECRETARY:

BH21 Ltd

REGISTERED OFFICE:

Forest Links Road

Ferndown

Dorset

BH22 9PH

REGISTERED NUMBER:

07504146 (England and Wales)

ACCOUNTANTS:

Elson Geaves Accountants

Chartered Certified Accountants

Elson Geaves

Forest Links Road

Ferndown

Dorset

BH22 9PH

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

76,524

57,322

76,524

57,322

CURRENT ASSETS

Stocks

32,500

35,000

Debtors

6

-

62

Prepayments and accrued income

1,825

2,884

Cash at bank and in hand

9,781

10,011

44,106

47,957

CREDITORS

Amounts falling due within one year

7

33,618

36,967

NET CURRENT ASSETS

10,488

10,990

TOTAL ASSETS LESS CURRENT LIABILITIES

87,012

68,312

CREDITORS

Amounts falling due after more than one year

8

41,403

37,643

NET ASSETS

45,609

30,669

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

45,608

30,668

SHAREHOLDERS' FUNDS

45,609

30,669

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

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 8 September 2025 and were signed by:

Mrs N Sellah - Director

1.	STATUTORY INFORMATION

Ahmed Food Stores Limited is a private company, limited by shares , registered in England and Wales. 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2011, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings

-

not provided

Plant and machinery etc

-

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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2024 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 February 2024

and 31 January 2025

50,000

AMORTISATION

At 1 February 2024

and 31 January 2025

50,000

NET BOOK VALUE

At 31 January 2025

-

At 31 January 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 February 2024

8,943

152,960

161,903

Additions

-

77,229

77,229

Disposals

-

(75,927

)

(75,927

)

At 31 January 2025

8,943

154,262

163,205

DEPRECIATION

At 1 February 2024

-

104,581

104,581

Charge for year

-

17,217

17,217

Eliminated on disposal

-

(35,117

)

(35,117

)

At 31 January 2025

-

86,681

86,681

NET BOOK VALUE

At 31 January 2025

8,943

67,581

76,524

At 31 January 2024

8,943

48,379

57,322

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

-

62

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

13,957

24,081

Trade creditors

7,180

5,043

Taxation and social security

7,553

4,283

Other creditors

4,928

3,560

33,618

36,967

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

41,403

37,643

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Mrs N Sellah.

The ultimate controlling party is Mrs N Sellah.