Registered number
08603006
Hellenic Grocery Ltd
Filleted Accounts
31 July 2025

Hellenic Grocery Ltd
Registered number: | 08603006
Balance Sheet
as at 31 July 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 3 |  |  | 234,835 |  |  | 203,276
Current assets
Stocks |  |  | 178,958 |  |  | 140,117
Debtors | 4 |  | 833,901 |  |  | 530,935
Cash at bank and in hand |  |  | 856,886 |  |  | 743,230
|  |  | 1,869,745 |  |  | 1,414,282
Creditors: amounts falling due within one year | 5 |  | (821,695) |  |  | (612,522)
Net current assets |  |  |  | 1,048,050 |  |  | 801,760
Total assets less current liabilities |  |  |  | 1,282,885 |  |  | 1,005,036
Creditors: amounts falling due after more than one year | 6 |  |  | (380,605) |  |  | (147,023)
Net assets |  |  |  | 902,280 |  |  | 858,013
Capital and reserves
Called up share capital |  |  |  | 1 |  |  | 1
Profit and loss account |  |  |  | 902,279 |  |  | 858,012
Shareholder's funds |  |  |  | 902,280 |  |  | 858,013
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his 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.
Evangelos Lykidis
Director
Approved by the board on 4 March 2026

Hellenic Grocery Ltd
Notes to the Accounts
for the year ended 31 July 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).
| 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:
| Plant and machinery | 15% on written down value
| Fixtures, fittings, tools and equipment | 25% on written down value
| 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.
| 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.
| Foreign currency translation
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
| Leased assets
| A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.
| 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 | 12 |  | 10
3 | Tangible fixed assets
|  |  |  | Plant and machinery etc |  | Motor vehicles |  | Total
£ | £ | £
| Cost
| At 1 August 2024 | 98,208 |  | 326,263 |  | 424,471
| Additions | 93,717 |  | - |  | 93,717
| Disposals | (5,500) |  | - |  | (5,500)
| At 31 July 2025 | 186,425 |  | 326,263 |  | 512,688
| Depreciation
| At 1 August 2024 | 46,601 |  | 174,594 |  | 221,195
| Charge for the year | 21,369 |  | 37,918 |  | 59,287
| On disposals | (2,629) |  | - |  | (2,629)
| At 31 July 2025 | 65,341 |  | 212,512 |  | 277,853
| Net book value
| At 31 July 2025 | 121,084 |  | 113,751 |  | 234,835
| At 31 July 2024 | 51,607 |  | 151,669 |  | 203,276
4 | Debtors | 2025 |  | 2024
£ | £
| Trade debtors | 286,233 |  | 388,335
| Other debtors | 547,668 |  | 142,600
|  |  |  |  |  | 833,901 |  | 530,935
5 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Bank loans and overdrafts | 84,284 |  | 53,625
| Obligations under finance lease and hire purchase contracts | 42,483 |  | 36,601
| Trade creditors | 634,809 |  | 443,223
| Taxation and social security costs | 31,011 |  | 73,017
| Other creditors | 29,108 |  | 6,056
|  |  |  |  |  | 821,695 |  | 612,522
6 | Creditors: amounts falling due after one year | 2025 |  | 2024
£ | £
| Bank loans | 330,400 |  | 54,916
| Obligations under finance lease and hire purchase contracts | 50,205 |  | 92,107
|  |  |  |  |  | 380,605 |  | 147,023
7 | Other financial commitments | 2025 |  | 2024
£ | £
| Total future minimum payments under non-cancellable operating leases |  | 75,600 |  | 21,000
8 | Other information
| Hellenic Grocery Ltd is a private company limited by shares and incorporated in England. Its registered office is:
| Valori House
| 1 Omega Park
| Alton
| GU34 2QE

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