Zaitoon Halal Food Centre Limited

Registered number

14706140

Filleted Accounts

31 March 2025

Zaitoon Halal Food Centre Limited
Registered number:		14706140
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		319,590			349,943

Current assets
Stocks		65,500			85,000
Debtors	4	38,097			19,355
Cash at bank and in hand		97,872			6,962
		201,469			111,317

Creditors: amounts falling due within one year	5	(166,145)			(120,947)

Net current assets/(liabilities)			35,324			(9,630)

Total assets less current liabilities			354,914			340,313

Creditors: amounts falling due after more than one year	6		(323,593)			(323,593)



Net assets			31,321			16,720

Capital and reserves
Called up share capital			5,000			5,000
Profit and loss account			26,321			11,720

Shareholders' funds			31,321			16,720

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Arifullah Shenwari
Director
Approved by the board on 29 December 2025

Zaitoon Halal Food Centre Limited
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Leasehold land and buildings			None
	Plant and machinery			20% Reducing balance method
	Fixtures, fittings, tools and equipment			20% Reducing balance method

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only 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 and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					15		7


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 April 2024	194,944		169,749		24,000		388,693
	Additions	-		647		-		647
	At 31 March 2025	194,944		170,396		24,000		389,340

	Depreciation
	At 1 April 2024	-		33,950		4,800		38,750
	Charge for the year	-		27,160		3,840		31,000
	At 31 March 2025	-		61,110		8,640		69,750

	Net book value
	At 31 March 2025	194,944		109,286		15,360		319,590
	At 31 March 2024	194,944		135,799		19,200		349,943


4	Debtors					2025		2024
£							£

	Trade debtors					4,406		8,323
	Other debtors					33,691		11,032
						38,097		19,355


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Trade creditors					65,952		42,294
	Taxation and social security costs					9,015		888
	Other creditors					91,178		77,765
						166,145		120,947


6	Creditors: amounts falling due after one year					2025		2024
£							£

	Other creditors					323,593		323,593


7	Contingent liabilities

	The business has no contingent liabilities for year ended 31 March 2025.

8	Related party transactions

	During the year the director account was in credit by £77,152. Business also borrowed £323,593 from immediate family which is interest free and is not due immediately. This loan will not be demanded to leave the company insolvent. During the year £500 dividends were paid out to director shareholder.


9	Controlling party

	By virtue of shareholding and directorship Mr Arifullah Shenwari controls the company.

10	Going Concern

	The director has reviewed a period of 12 months from the date of approving these financial statements and concluded that the company is able to meet its liabilities as they fall due. As a result it is appropriate to prepare these accounts on going concern basis.

11	Other information

	Zaitoon Halal Food Centre Limited is a private company limited by shares and incorporated in England. Its registered office is:
	252
	Old Kent Road
	London
	SE1 5UB