Hungerburger Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 01917488

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		12,822,409		11,186,112

			12,822,409		11,186,112
CURRENT ASSETS
Stocks	5	1,000		1,000
Debtors	6	95,784		870,012
Cash at bank and in hand		1,200,405		600,106

		1,297,189		1,471,118
Creditors: Amounts Falling Due Within One Year	7	(565,835 )		(502,868 )

NET CURRENT ASSETS (LIABILITIES)			731,354		968,250

TOTAL ASSETS LESS CURRENT LIABILITIES			13,553,763		12,154,362

PROVISIONS FOR LIABILITIES
Deferred Taxation			(534,014 )		(542,667 )

NET ASSETS			13,019,749		11,611,695

CAPITAL AND RESERVES
Called up share capital	8		100		100
Revaluation reserve			2,238,424		2,238,424
Profit and Loss Account			10,781,225		9,373,171

SHAREHOLDERS' FUNDS			13,019,749		11,611,695

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Hungerburger Limited

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 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 directors acknowledge their 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Ali Kadkhodayi-Kholghi

Director

28/11/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Hungerburger Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01917488 . The registered office is Suite 1 Asghar House, 24A Station Parade, Barking, Essex, IG11 8DR.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	0%
Leasehold	10% reducing balance
Plant & Machinery	20% reducing balance
Motor Vehicles	25% reducing balance

2.4. Investment Properties

Investment properties are included at fair value. Gains/losses on revaluation are recognised in the income statement within other operating gains/losses. Deferred taxation is provided for on the indexed gains/losses at the rate of expected to apply when the properties are sold.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Hungerburger Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.6. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2025	2024
Office and administration	11	11

	11	11

4. Tangible Assets

	Land & Property
	Freehold	Leasehold	Plant & Machinery	Motor Vehicles	Total
	£	£	£	£	£
Cost
As at 1 April 2024	11,090,583	335,399	439,288	34,767	11,900,037
Additions	1,575,021	-	-	77,860	1,652,881

As at 31 March 2025	12,665,604	335,399	439,288	112,627	13,552,918

Depreciation
As at 1 April 2024	-	295,403	413,307	5,215	713,925
Provided during the period	-	4,000	5,196	7,388	16,584

As at 31 March 2025	-	299,403	418,503	12,603	730,509

Net Book Value
As at 31 March 2025	12,665,604	35,996	20,785	100,024	12,822,409

As at 1 April 2024	11,090,583	39,996	25,981	29,552	11,186,112

5. Stocks

	2025	2024
	£	£
Materials	1,000	1,000

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	95,784	90,960
Other debtors	-	60,000
Directors' loan accounts	-	719,052

	95,784	870,012

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Hungerburger Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	11,505	10,336
Corporation tax	230,939	375,830
Other taxes and social security	-	14,968
VAT	110,216	85,233
Other creditors	8,500	8,501
Accruals and deferred income	10,000	8,000
Directors' loan accounts	194,675	-

	565,835	502,868

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

9. Ultimate Controlling Party

The company's ultimate controlling party is Mr A Kadkhodayi-Kholghi by virtue of his ownership of 95% of the issued share capital in the company.

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