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Registered number: 04398769
M S Chilled Foods Ltd
Directors' Report and
Unaudited Financial Statements
For The Year Ended 30 June 2025
M S Chilled Foods Ltd
Contents
Contents

| Page
--- | ---
Company Information | 1
Directors' Report | 2—3
Accountant's Report | 4
Profit and Loss Account | 5
Balance Sheet | 6—7
Notes to the Financial Statements | 8—11

Page 1
M S Chilled Foods Ltd
Company Information
For The Year Ended 30 June 2025
Company Information

Director | Mr Altaf Rashid
Company Number | 04398769
Registered Office | Unit 17 Primrose Hill Trading
| Estate, Cradley Road
| Netherton
| West Midlands
| DY2 9SA
Accountants | JHK Capital
| Aquinas House
| 63 Warstone Lane
| Birmingham
| B18 6NG

Page 1
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M S Chilled Foods Ltd
Company No. 04398769
Directors' Report For The Year Ended 30 June 2025
Directors' Report
The directors present their report and the financial statements for the year ended 30 June 2025.
Directors
The directors who held office during the year were as follows:

Mr Imran Khalid | Resigned | 03/06/2025
Mr Adnan Khalid | Resigned | 03/06/2025
Mr Peter Shirley | Resigned | 23/04/2025
Mr Altaf Rashid | Appointed | 03/06/2025

Statement of Directors' Responsibilities
The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the directors are required to:

- select suitable accounting policies and then apply them consistently;
- make judgments and accounting estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Page 2
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M S Chilled Foods Ltd
Directors' Report (continued)
For The Year Ended 30 June 2025
The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board

Mr Altaf Rashid Director
1 August 2025

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M S Chilled Foods Ltd
Accountant's Report
For The Year Ended 30 June 2025
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of M S Chilled Foods Ltd for the year ended 30 June 2025
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of M S Chilled Foods Ltd for the year ended 30 June 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://www.ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations.
This report is made solely to the directors of M S Chilled Foods Ltd , as a body, in accordance with the terms of our engagement letter dated 20 October 2022. Our work has been undertaken solely to prepare for your approval the accounts of M S Chilled Foods Ltd and state those matters that we have agreed to state to the directors of M S Chilled Foods Ltd , as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than M S Chilled Foods Ltd and its directors, as a body, for our work or for this report.
It is your duty to ensure that M S Chilled Foods Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of M S Chilled Foods Ltd . You consider that M S Chilled Foods Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of M S Chilled Foods Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

1 August 2025

JHK Capital
Aquinas House
63 Warstone Lane
Birmingham
B18 6NG
Page 4
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M S Chilled Foods Ltd
Profit and Loss Account
For The Year Ended 30 June 2025
Profit and Loss Account

| 2025 |  | 2024
--- | --- | --- | ---
| Notes | £ |  | £
TURNOVER |  | 523,507 |  | 2,454,112
Cost of sales |  | (470,992 ) |  | (2,273,423 )
GROSS PROFIT |  | 52,515 |  | 180,689
Administrative expenses |  | (111,184 ) |  | (219,763 )
OPERATING LOSS |  | (58,669 ) |  | (39,074 )
Loss on disposal of fixed assets |  | (87,411 ) |  | -
Interest payable and similar charges |  | (3,323 ) |  | (9,656 )
LOSS FOR THE FINANCIAL YEAR |  | (149,403 ) |  | (48,730 )

The notes on pages 8 to 11 form part of these financial statements.
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M S Chilled Foods Ltd
Balance Sheet
As At 30 June 2025
Balance Sheet

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 230,240 |  | 230,240
Tangible Assets | 5 |  | - |  | 63,550
|  |  | 230,240 |  | 293,790
CURRENT ASSETS
Stocks | 6 | - |  | 28,764 |
Debtors | 7 | 16,134 |  | 125,738 |
Cash at bank and in hand |  | - |  | 23,592 |
|  | 16,134 |  | 178,094 |
Creditors: Amounts Falling Due Within One Year | 8 | (195,879 ) |  | (272,286 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (179,745 ) |  | (94,192 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 50,495 |  | 199,598
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (66,853 ) |  | (66,553 )
NET (LIABILITIES)/ASSETS |  |  | (16,358 ) |  | 133,045
CAPITAL AND RESERVES
Called up share capital | 11 |  | 2 |  | 2
Profit and Loss Account |  |  | (16,360 ) |  | 133,043
SHAREHOLDERS' FUNDS |  |  | (16,358) |  | 133,045

Page 6
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M S Chilled Foods Ltd
Balance Sheet (continued)
As At 30 June 2025
For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board

Mr Altaf Rashid Director
1 August 2025

The notes on pages 8 to 11 form part of these financial statements.
Page 7
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M S Chilled Foods Ltd
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
M S Chilled Foods Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04398769 . The registered office is Unit 17 Primrose Hill Trading, Estate, Cradley Road, Netherton, West Midlands, DY2 9SA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of ten years.
2.4. 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:

Plant & Machinery | 25% reducing balance
Motor Vehicles | 15% reducing balance
Computer Equipment | 20% straight line

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M S Chilled Foods Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 12 (2024: 14)
12 14
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 July 2024 | 230,240
As at 30 June 2025 | 230,240
Net Book Value
As at 30 June 2025 | 230,240
As at 1 July 2024 | 230,240

5. Tangible Assets

| Plant & Machinery | Motor Vehicles | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 July 2024 | 199,738 | 68,224 | 956 | 268,918
Additions | 29,026 | - | - | 29,026
Disposals | (228,764 ) | (68,224 ) | (956 ) | (297,944 )
As at 30 June 2025 | - | - | - | -

...CONTINUED
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M S Chilled Foods Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025

Depreciation
As at 1 July 2024 | 161,879 | 43,234 | 255 | 205,368
Provided during the period | 4,180 | 937 | 48 | 5,165
Disposals | (166,059 ) | (44,171 ) | (303 ) | (210,533 )
As at 30 June 2025 | - | - | - | -
Net Book Value
As at 30 June 2025 | - | - | - | -
As at 1 July 2024 | 37,859 | 24,990 | 701 | 63,550

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Materials | - |  | 28,764

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 9,930 |  | 113,343
VAT | 6,204 |  | 12,395
| 16,134 |  | 125,738

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 195,284 |  | 252,762
Bank loans and overdrafts | 14 |  | -
Corporation tax | - |  | 2,483
Other taxes and social security | - |  | 17,041
Other creditors | 581 |  | -
| 195,879 |  | 272,286

9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Directors loan account | 66,853 |  | 66,553

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M S Chilled Foods Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
11. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

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