1 February 2024 false No description of principal activity Taxfiler 2024.6 true 14582522business:PrivateLimitedCompanyLtd2024-02-012025-01-31 145825222024-01-31 145825222024-02-012025-01-31 14582522business:AuditExemptWithAccountantsReport2024-02-012025-01-31 14582522business:FilletedAccounts2024-02-012025-01-31 145825222025-01-31 14582522business:Director12024-02-012025-01-31 14582522business:RegisteredOffice2024-02-012025-01-31 145825222024-01-31 14582522core:WithinOneYear2025-01-31 14582522core:WithinOneYear2024-01-31 14582522core:AfterOneYear2025-01-31 14582522core:AfterOneYear2024-01-31 14582522core:SharePremiumcore:PreviouslyStatedAmount2025-01-31 14582522core:SharePremiumcore:PreviouslyStatedAmount2024-01-31 14582522core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-01-31 14582522core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-01-31 14582522core:PreviouslyStatedAmount2025-01-31 14582522core:PreviouslyStatedAmount2024-01-31 14582522business:SmallEntities2024-02-012025-01-31 14582522countries:EnglandWales2024-02-012025-01-31 14582522core:MotorVehicles2024-02-012025-01-31 14582522core:FurnitureFittings2024-02-012025-01-31 14582522core:Goodwill2024-01-31 14582522core:Goodwill2025-01-31 14582522core:MotorVehicles2024-01-31 14582522core:FurnitureFittings2024-01-31 14582522core:MotorVehicles2025-01-31 14582522core:FurnitureFittings2025-01-31 145825222023-01-102024-01-31 iso4217:GBP xbrli:pure
Company Registration No. 14582522 (England and Wales)
MAHAQ FOODS LIMITED Unaudited accounts for the year ended 31 January 2025
MAHAQ FOODS LIMITED Unaudited accounts Contents
Page
- 2 -
MAHAQ FOODS LIMITED Company Information for the year ended 31 January 2025
Director
Ali Mardan
Company Number
14582522 (England and Wales)
Registered Office
377 Bradford Road Batley WF17 5PH England
- 3 -
MAHAQ FOODS LIMITED Statement of financial position as at 31 January 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
25,000 
25,000 
Tangible assets
67,560 
74,139 
92,560 
99,139 
Current assets
Inventories
4,648 
2,453 
Debtors
8,676 
8,607 
Cash at bank and in hand
23,595 
30,357 
36,919 
41,417 
Creditors: amounts falling due within one year
(62,885)
(74,523)
Net current liabilities
(25,966)
(33,106)
Total assets less current liabilities
66,594 
66,033 
Creditors: amounts falling due after more than one year
(60,000)
(65,000)
Net assets
6,594 
1,033 
Capital and reserves
Share premium
100 
100 
Profit and loss account
6,494 
933 
Shareholders' funds
6,594 
1,033 
For the year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 10 October 2025 and were signed on its behalf by
Ali Mardan Director Company Registration No. 14582522
- 4 -
MAHAQ FOODS LIMITED Notes to the Accounts for the year ended 31 January 2025
1
Statutory information
MAHAQ FOODS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 14582522. The registered office is 377 Bradford Road, Batley, WF17 5PH, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25 % on RBM
Fixtures & fittings
10 % on RBM
Going concern
At the balance sheet date the company had net current liabilities of £25,966 (2024: £33,106). The director believes that the company, with his continued support has adequate resources to continue to operate. The director considers it appropriate to continue using going concern basis in the preparation of the financial statements. The financial statements do not include any adjustments that would result if support from the director was not continued.
Presentation currency
The accounts are presented in £ sterling.
- 5 -
MAHAQ FOODS LIMITED Notes to the Accounts for the year ended 31 January 2025
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 February 2024
25,000 
At 31 January 2025
25,000 
Amortisation
At 1 February 2024
- 
At 31 January 2025
- 
Net book value
At 31 January 2025
25,000 
At 31 January 2024
25,000 
5
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 February 2024
3,850 
79,167 
83,017 
Additions
- 
1,409 
1,409 
At 31 January 2025
3,850 
80,576 
84,426 
Depreciation
At 1 February 2024
962 
7,916 
8,878 
Charge for the year
722 
7,266 
7,988 
At 31 January 2025
1,684 
15,182 
16,866 
Net book value
At 31 January 2025
2,166 
65,394 
67,560 
At 31 January 2024
2,888 
71,251 
74,139 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
1,107 
Accrued income and prepayments
5,759 
7,500 
Other debtors
2,917 
- 
8,676 
8,607 
- 6 -
MAHAQ FOODS LIMITED Notes to the Accounts for the year ended 31 January 2025
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
48,646 
- 
Trade creditors
4,258 
96 
Taxes and social security
973 
14,669 
Other creditors
6,977 
57,216 
Loans from directors
31 
142 
Accruals
2,000 
2,400 
62,885 
74,523 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Other creditors
60,000 
65,000 
9
Average number of employees
During the year the average number of employees was 7 (2024: 7).
- 7 -