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COMPANY REGISTRATION NUMBER: 10248341

Harmeen Cuisines Limited

Filleted Unaudited Financial Statements

30 June 2024

Harmeen Cuisines Limited

Financial Statements

Year ended 30 June 2024

Contents | Page

Chartered certified accountants report to the director on the preparation of the unaudited statutory financial statements | 1

Statement of financial position | 2

Notes to the financial statements | 4

Harmeen Cuisines Limited

Chartered Certified Accountants Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of Harmeen Cuisines Limited

Year ended 30 June 2024
As described on the statement of financial position, the director of the company is responsible for the preparation of the financial statements for the year ended 30 June 2024, which comprise the statement of financial position and the related notes. You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.
VAGHELA & CO. (SERVICES) LTD. Chartered Certified Accountants
P.O. Box 10901 Birmingham B1 1ZQ
31 December 2025

Harmeen Cuisines Limited

Statement of Financial Position

30 June 2024

| 2024 | 2023
Note | £ | £ | £

Current assets

Debtors | 5 | 356,784 |  | 278,405
Cash at bank and in hand | 695 |  | 3,025
| --------- |  | ---------
| 357,479 |  | 281,430

Creditors: amounts falling due within one year | 6 | 193,336 |  | 131,102
| --------- |  | ---------
Net current assets |  | 164,143 | 150,328
|  | --------- | ---------
Total assets less current liabilities |  | 164,143 | 150,328

Creditors: amounts falling due after more than one year | 7 |  | 9,167 | 19,167
|  | --------- | ---------
Net assets |  | 154,976 | 131,161
|  | --------- | ---------

Capital and reserves

Called up share capital | 8 |  | 100 | 100
Profit and loss account |  | 154,876 | 131,061
|  | --------- | ---------
Shareholders funds |  | 154,976 | 131,161
|  | --------- | ---------

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 income and retained earnings has not been delivered.
For the year ending 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Harmeen Cuisines Limited

Statement of Financial Position (continued)

30 June 2024
These financial statements were approved by the board of directors and authorised for issue on 31 December 2025 , and are signed on behalf of the board by:

Mr H. Kullar |
Director |

Company registration number: 10248341

Harmeen Cuisines Limited

Notes to the Financial Statements

Year ended 30 June 2024
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is c/o Vaghela & Co (Services) Ltd, Studio 10 Clark's Courtyard, 145 Granville Street, Birmingham, B1 1SB.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the 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.
Disclosure exemptions
The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102: (a) No cash flow statement has been presented for the company. (b) Disclosures in respect of financial instruments have not been presented.
Revenue recognition
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. Revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period provided that the outcome can be reliably estimated. When the outcome cannot be reliably estimated, revenue is recognised only to the extent that it is probable the expenses recognised will be recovered.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, 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.
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
4. Tax on profit
Major components of tax expense

| 2024 | 2023
| £ | £

Current tax:

UK current tax expense | 5,586 | 5,227
| ------- | -------
Tax on profit | 5,586 | 5,227
| ------- | -------

Reconciliation of tax expense
The tax assessed on the profit on ordinary activities for the year is the same as (2023: the same as) the standard rate of corporation tax in the UK of 19 % (2023: 19 %).

| 2024 | 2023
| £ | £
Profit on ordinary activities before taxation | 29,401 | 27,509
| -------- | --------
Profit on ordinary activities by rate of tax | 5,586 | 5,227
| -------- | --------

5. Debtors

| 2024 | 2023
| £ | £
Trade debtors | 72,520 | 77,141
Amounts owed by group undertakings and undertakings in which the company has a participating interest | 312,764 | 229,764
Other debtors | ( 28,500) | ( 28,500)
| --------- | ---------
| 356,784 | 278,405
| --------- | ---------

6. Creditors: amounts falling due within one year

| 2024 | 2023
| £ | £
Bank loans and overdrafts | 10,000 | 10,000
Trade creditors | 109,141 | 61,071
Corporation tax | 36,376 | 30,790
Social security and other taxes | 5,400 | 2,600
Other creditors | 32,419 | 26,641
| --------- | ---------
| 193,336 | 131,102
| --------- | ---------

7. Creditors: amounts falling due after more than one year

| 2024 | 2023
| £ | £
Bank loans and overdrafts | 9,167 | 19,167
| ------- | --------

8. Called up share capital
Issued, called up and fully paid

| 2024 | 2023
| No. | £ | No. | £
Ordinary shares of £ 1 each | 100 | 100 | 100 | 100
| ---- | ---- | ---- | ----

9. Director's advances, credits and guarantees
At 30th June 2024, other creditors include the following amounts due to the director:- Mr H. Kullar £10,874 (2023 - £5,096) The loans are interest free, for an indefinite period however repayable on demand
10. Related party transactions
Included within debtors is an amount due of £41,277 from Shaan Estates Limited, an associated company. It also includes balances for MK Hospitality ltd & G Kullar Construction ltd, also an associated company. The loans are interest free, for an indefinite period, however they are repayable on demand.