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Registered number: 06061438
Bestfood Supermarket Wembley Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Karthik Vasanthakumar T/A AVMK Accountants
Bestfood Supermarket Wembley Limited
Contents
Contents

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

Page 1
Bestfood Supermarket Wembley Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 06061438

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 8,650 |  | 8,451
Investments | 5 |  | 336,136 |  | 336,136
|  |  | 344,786 |  | 344,587
CURRENT ASSETS
Stocks | 6 | 141,300 |  | 135,000 |
Debtors | 7 | 1,365,676 |  | 1,237,147 |
Cash at bank and in hand |  | 49,033 |  | 15,070 |
|  | 1,556,009 |  | 1,387,217 |
Creditors: Amounts Falling Due Within One Year | 8 | (287,446 ) |  | (153,062 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,268,563 |  | 1,234,155
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,613,349 |  | 1,578,742
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (236,723 ) |  | (364,792 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (2,162 ) |  | (1,791 )
NET ASSETS |  |  | 1,374,464 |  | 1,212,159
CAPITAL AND RESERVES
Called up share capital | 10 |  | 10 |  | 10
Profit and Loss Account |  |  | 1,374,454 |  | 1,212,149
SHAREHOLDERS' FUNDS |  |  | 1,374,464 |  | 1,212,159

Page 1
Page 2
Bestfood Supermarket Wembley 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 Markandu Jeyakanthan Director
04/12/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Bestfood Supermarket Wembley Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Bestfood Supermarket Wembley Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06061438 . The registered office is 11a - 13 Ealing Road, Wembley, HA0 4AA.
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. 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.
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:

Plant & Machinery | 15& RBM
Motor Vehicles | 25%RBM
Computer Equipment | 33.33%SLM

2.4. 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 years 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.
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 assets reflect 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 and deferred tax are recognised in profit or loss for the from 01 April 2024 to 31 March 2025, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are 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: 5 (2024: )
5 -
Page 3
Page 4
Bestfood Supermarket Wembley Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 April 2024 | 44,150 | 21,690 | - | 65,840
Additions | - | - | 2,650 | 2,650
As at 31 March 2025 | 44,150 | 21,690 | 2,650 | 68,490
Depreciation
As at 1 April 2024 | 40,325 | 17,064 | - | 57,389
Provided during the period | 536 | 1,032 | 883 | 2,451
As at 31 March 2025 | 40,861 | 18,096 | 883 | 59,840
Net Book Value
As at 31 March 2025 | 3,289 | 3,594 | 1,767 | 8,650
As at 1 April 2024 | 3,825 | 4,626 | - | 8,451

5. Investments

| Listed
--- | ---
| £
Cost or Valuation
As at 1 April 2024 | 336,136
As at 31 March 2025 | 336,136
Provision
As at 1 April 2024 | -
As at 31 March 2025 | -
Net Book Value
As at 31 March 2025 | 336,136
As at 1 April 2024 | 336,136

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 141,300 |  | 135,000

Finished goods comprise inventory held for sale across the company’s specialised retail operations, including bread, cakes, confectionery, beverages, tobacco products and other food items. Inventory is measured at the lower of cost and net realisable value in accordance with FRS 102 (Section 1A). Cost includes purchase price and any directly attributable costs incurred in bringing the goods to their present condition, and is determined using the FIFO (or your chosen) method. Net realisable value represents the estimated selling price less costs to sell. The company reviews stock regularly and makes provisions for obsolete, damaged, expired or slow-moving items to ensure inventories are stated at an appropriate carrying value.
Page 4
Page 5
Bestfood Supermarket Wembley Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Amounts owed by participating interests | 1,296,511 |  | 1,236,767
Other debtors | 69,165 |  | 380
| 1,365,676 |  | 1,237,147

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 52,557 |  | 13,287
Other creditors | 17,755 |  | 11,657
Taxation and social security | 217,134 |  | 128,118
| 287,446 |  | 153,062

9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Clydesdale bank Loan | 224,392 |  | 342,461
Clydesdalt Bank-Bounce Back Loan | 12,331 |  | 22,331
| 236,723 |  | 364,792

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10 |  | 10

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