T S Chilled Foods Ltd 31/03/2025 iXBRL

Company registration number: 05867940

T S Chilled Foods Ltd

Unaudited filleted financial statements

31 March 2025

T S Chilled Foods Ltd

Contents

Directors and other information

Statement of financial position

Statement of changes in equity

Notes to the financial statements

T S Chilled Foods Ltd

Directors and other information


Directors	Mr Tanios Rameh-Saad
	Mr Salim Rameh-Saad	(Resigned 3 September 2025)
	Mr Gergis Touma	(Resigned 3 September 2025)


Secretary	Lilian Rameh-Saad


Company number	05867940


Registered office	Unit 31, Silicon Business Centre
	Wadsworth Road
	Perivale, Greenford
	Middlesex
	UB6 7JZ


Business address	Unit 31
	28 Wadsworth Road
	Perivale
	Middlesex
	UB6 7JZ


Accountants	Nagle James Associates Limited
	Amba House, 4th Floor
	15 College Road
	Harrow
	HA1 1BA

T S Chilled Foods Ltd

Statement of financial position

31 March 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Intangible assets	5	-		-
Tangible assets	6	25,135		24,708
		_______		_______
			25,135		24,708

Current assets
Stocks		143,529		120,000
Debtors	7	378,536		467,497
Cash at bank and in hand		251,986		186,893
		_______		_______
		774,051		774,390
Creditors: amounts falling due
within one year	8	( 429,123)		( 438,504)
		_______		_______
Net current assets			344,928		335,886
			_______		_______
Total assets less current liabilities			370,063		360,594


Provisions for liabilities			( 6,284)		( 3,224)

			_______		_______
Net assets			363,779		357,370
			_______		_______

Capital and reserves
Called up share capital	9		100		100
Profit and loss account			363,679		357,270
			_______		_______
Shareholders funds			363,779		357,370
			_______		_______

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.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 23 December 2025 , and are signed on behalf of the board by:

Mr Tanios Rameh-Saad

Director

Company registration number: 05867940

T S Chilled Foods Ltd

Statement of changes in equity

Year ended 31 March 2025

	Called up share capital	Profit and loss account	Total
	£	£	£


At 1 April 2023	100	291,817	291,917

Profit for the year		125,453	125,453
	_______	_______	_______
Total comprehensive income for the year	-	125,453	125,453

Dividends paid and payable		( 60,000)	( 60,000)
	_______	_______	_______
Total investments by and distributions to owners	-	( 60,000)	( 60,000)

	_______	_______	_______
At 31 March 2024 and 1 April 2024	100	357,270	357,370

Profit for the year		53,409	53,409
	_______	_______	_______
Total comprehensive income for the year	-	53,409	53,409

Dividends paid and payable		( 47,000)	( 47,000)
	_______	_______	_______
Total investments by and distributions to owners	-	( 47,000)	( 47,000)

	_______	_______	_______
At 31 March 2025	100	363,679	363,779
	_______	_______	_______

T S Chilled Foods Ltd

Notes to the financial statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit 31, Silicon Business Centre, Wadsworth Road, Perivale, Greenford, Middlesex, UB6 7JZ.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Plant and machinery	-	25 %	reducing balance
Fittings fixtures and equipment	-	25 %	reducing balance
Motor vehicles	-	25 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 28 (2024: 28 ).

5. Intangible assets

	Goodwill	Total
	£	£
Cost
At 1 April 2024 and 31 March 2025	102,098	102,098
	_______	_______
Amortisation
At 1 April 2024 and 31 March 2025	102,098	102,098
	_______	_______
Carrying amount
At 31 March 2025	-	-
	_______	_______
At 31 March 2024	-	-
	_______	_______

6. Tangible assets

	Plant and machinery	Fixtures, fittings and equipment	Motor vehicles	Total
	£	£	£	£
Cost
At 1 April 2024	12,616	65,368	16,081	94,065
Additions	-	612	8,195	8,807
	_______	_______	_______	_______
At 31 March 2025	12,616	65,980	24,276	102,872
	_______	_______	_______	_______
Depreciation
At 1 April 2024	11,138	46,821	11,398	69,357
Charge for the year	370	4,790	3,220	8,380
	_______	_______	_______	_______
At 31 March 2025	11,508	51,611	14,618	77,737
	_______	_______	_______	_______
Carrying amount
At 31 March 2025	1,108	14,369	9,658	25,135
	_______	_______	_______	_______
At 31 March 2024	1,478	18,547	4,683	24,708
	_______	_______	_______	_______

7. Debtors

	2025	2024
	£	£
Trade debtors	141,531	137,685
Other debtors	237,005	329,812
	_______	_______
	378,536	467,497
	_______	_______

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	48,385	26,372
Trade creditors	337,714	364,497
Corporation tax	14,343	32,338
Social security and other taxes	18,684	4,477
Other creditors	9,997	10,820
	_______	_______
	429,123	438,504
	_______	_______

9. Called up share capital

Authorised share capital

	2025		2024
	No	£	No	£
Ordinary shares of £ 1.00 each	100	100	100	100
	_______	_______	_______	_______

10. Directors advances, credits and guarantees

	During the year the directors entered into the following advances and credits with the company:

2025
		Balance brought forward	Advances /(credits) to the directors	Balance o/standing
		£	£	£
	Mr Tanios Rameh-Saad	269,582	( 50,234)	219,348
	Mr Salim Rameh-Saad	20,624	( 18,256)	2,368
	Mr Gergis Touma	20,783	( 21,283)	( 500)
		_______	_______	_______
		310,989	( 89,773)	221,216
		_______	_______	_______

2024
		Balance brought forward	Advances /(credits) to the directors	Balance o/standing
		£	£	£
	Mr Tanios Rameh-Saad	158,248	111,334	269,582
	Mr Salim Rameh-Saad	-	20,624	20,624
	Mr Gergis Touma	-	20,783	20,783
		_______	_______	_______
		158,248	152,741	310,989
		_______	_______	_______