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Registered number: 07073023
Hungry Years Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Mouktaris & Co Ltd
Chartered Accountants & Registered Auditors
156a Burnt Oak Broadway
Edgware
Middlesex
HA8 0AX
Hungry Years Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Unaudited Financial Statements

Contents
| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—5

Page 1
Hungry Years Ltd
Statement of Financial Position
As At 31 December 2025
Statement of Financial Position
Registered number: 07073023

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 3 |  | 1,247 |  | 1,247
Tangible Assets | 4 |  | 3,646 |  | 4,074
|  |  | 4,893 |  | 5,321
CURRENT ASSETS
Debtors | 5 | 32,618 |  | 32,800 |
Cash at bank and in hand |  | 185 |  | 2,916 |
|  | 32,803 |  | 35,716 |
Creditors: Amounts Falling Due Within One Year | 6 | (10,237 ) |  | (10,036 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 22,566 |  | 25,680
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 27,459 |  | 31,001
NET ASSETS |  |  | 27,459 |  | 31,001
CAPITAL AND RESERVES
Called up share capital | 7 |  | 1,000 |  | 1,000
Income Statement |  |  | 26,459 |  | 30,001
SHAREHOLDERS' FUNDS |  |  | 27,459 |  | 31,001

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Page 2
Hungry Years Ltd
Statement of Financial Position (continued)
As At 31 December 2025
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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 Income Statement.
On behalf of the board

Mrs Anna Christoforou Director
6 February 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Hungry Years Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. The financial statements are prepared in sterling, which is the functional currency of the entity.
1.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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.
1.3. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses.
1.4. 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:

Leasehold | Non depreciable
Fixtures & Fittings | 15% reducing balance

1.5. Taxation
The tax expense represents the sum of the corporation 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.
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.
1.6. Basic financial assets
Basic financial assets, which include trade and other debtors and cash and bank balances, are initially measured at transaction price including transaction costs and where material are subsequently measured at amortised cost using the effective interest method, less any impairment.
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Page 4
Hungry Years Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
1.7. Basic financial liabilities
Basic financial liabilities, including trade and other payables and loans from company undertakings that are classified as debt are initially measured at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at the market rate of interest.
1.8. Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short term liquid investments with original maturities of three months or less.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 1 (2024: 1)
1 1
3. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 January 2025 | 1,247
As at 31 December 2025 | 1,247
Net Book Value
As at 31 December 2025 | 1,247
As at 1 January 2025 | 1,247

4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Fixtures & Fittings | Total
| £ | £ | £
Cost
As at 1 January 2025 | 1,219 | 8,958 | 10,177
As at 31 December 2025 | 1,219 | 8,958 | 10,177
Depreciation
As at 1 January 2025 | - | 6,103 | 6,103
Provided during the period | - | 428 | 428
As at 31 December 2025 | - | 6,531 | 6,531
Net Book Value
As at 31 December 2025 | 1,219 | 2,427 | 3,646
As at 1 January 2025 | 1,219 | 2,855 | 4,074

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 1,117
Prepayments and accrued income | 408 |  | 3,175
Other debtors | 32,114 |  | 28,414
Corporation tax recoverable assets | 96 |  | 94
| 32,618 |  | 32,800

Page 4
Page 5
Hungry Years Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Shareholders loan | 3,500 |  | 3,500
Accruals and deferred income | 2,400 |  | 2,400
Director's loan account | 4,337 |  | 4,136
| 10,237 |  | 10,036

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,000 |  | 1,000

8. General Information
Hungry Years Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07073023 . The registered office is 156A Burnt Oak Broadway, Edgware, Middlesex, HA8 0AX.
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