HALGURD FOODS LIMITED

HALGURD FOODS LIMITED
Contents Page
For the year ended 31 August 2025

Statement of financial position	1
Notes to the financial statements	2

HALGURD FOODS LIMITED
Statement of Financial Position
As at 31 August 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	55,965	49,266
		55,965	49,266
Current assets
Stocks		52,529	21,060
Debtors		73,445	82,496
Cash at bank and in hand		34,892	13,386
		160,866	116,942
Creditors: amount falling due within one year		(97,275)	(108,338)
Net current assets		63,591	8,604

Total assets less current liabilities		119,556	57,870
Creditors: amount falling due after more than one year		(97,198)	(34,794)
Net assets		22,358	23,076

Capital and reserves
Called up share capital	4	100	100
Profit and loss account		22,258	22,976
Shareholders' funds		22,358	23,076

For the year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 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 10 October 2025 and were signed by:

-------------------------------
Halgurd Hassan Hussain
Director

1

HALGURD FOODS LIMITED
Notes to the Abridged Financial Statements
For the year ended 31 August 2025

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

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	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 12 (2024 : 10).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Fixtures and Fittings	Total
	£	£	£	£
At 01 September 2024	6,624	61,151	12,159	79,934
Additions	-	-	22,098	22,098
Disposals	-	-	-	-
At 31 August 2025	6,624	61,151	34,257	102,032
Depreciation
At 01 September 2024	5,034	19,608	6,026	30,668
Charge for year	239	8,309	6,851	15,399
On disposals	-	-	-	-
At 31 August 2025	5,273	27,917	12,877	46,067
Net book values
Closing balance as at 31 August 2025	1,351	33,234	21,380	55,965
Opening balance as at 01 September 2024	1,590	41,543	6,133	49,266

4.

Share Capital

Authorised
100 Class A shares of £1.00 each

Allotted, called up and fully paid	2025 £		2024 £
100 Class A shares of £1.00 each	100		100
	100		100

2

Registered Number: 09171088
England and Wales
HALGURD FOODS LIMITED

Abridged Accounts

Period of accounts Start date: 01 September 2024 End date: 31 August 2025