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Registered number: 05055792
Arkay Chilled Foods Limited
Unaudited Financial Statements
For The Year Ended 30 June 2025
Arkay Chilled Foods Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—7

Page 1
Arkay Chilled Foods Limited
Company Information
For The Year Ended 30 June 2025
Company Information

Directors | Mr K Azarian
| Mr R Hodges
Secretaries | Mr K Azarian
| Mr R Hodges
Company Number | 05055792
Registered Office | 4 Green Lane Business Park
| 238 Green Lane
| New Eltham
| London
| SE9 3TL
Accountants | Bayar Hughes & Co Limited
| Chartered Certified Accountants & Registered Auditors
| 4 Green Lane Business Park
| New Eltham
| 238 Green Lane
| London
| SE9 3TL

Page 1
Page 2
Arkay Chilled Foods Limited
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 05055792

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 173,500 |  | 229,000
Tangible Assets | 5 |  | 153,106 |  | 175,983
|  |  | 326,606 |  | 404,983
CURRENT ASSETS
Stocks | 6 | 336,415 |  | 351,701 |
Debtors | 7 | 716,817 |  | 718,714 |
Cash at bank and in hand |  | 84,479 |  | 105,348 |
|  | 1,137,711 |  | 1,175,763 |
Creditors: Amounts Falling Due Within One Year | 8 | (692,235 ) |  | (730,215 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 445,476 |  | 445,548
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 772,082 |  | 850,531
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (18,818 ) |  | (19,129 )
NET ASSETS |  |  | 753,264 |  | 831,402
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 753,164 |  | 831,302
SHAREHOLDERS' FUNDS |  |  | 753,264 |  | 831,402

Page 2
Page 3
Arkay Chilled Foods Limited
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 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 Profit and Loss Account.
On behalf of the board

Mr R Hodges Director
04/03/2026

The notes on pages 4 to 7 form part of these financial statements.
Page 3
Page 4
Arkay Chilled Foods Limited
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
Arkay Chilled Foods Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2009, is being amortised evenly over its estimated useful life of twenty years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
2.5. Tangible Fixed Assets and Depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

leasehold | Over the life of the lease
Plant & Machinery | 20%
Motor Vehicles | 25%
Office equipment | 20%

2.6. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
2.7. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
...CONTINUED
Page 4
Page 5
Arkay Chilled Foods Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
2.7. Taxation - continued
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
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.
2.8. Hire Purchase and Leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
2.9. Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 91 (2024: 93)
91 93
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 July 2024 | 1,110,000
As at 30 June 2025 | 1,110,000
Amortisation
As at 1 July 2024 | 881,000
Provided during the period | 55,500
As at 30 June 2025 | 936,500
Net Book Value
As at 30 June 2025 | 173,500
As at 1 July 2024 | 229,000

Page 5
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Arkay Chilled Foods Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
5. Tangible Assets

| Land & Property
--- | ---
| leasehold | Plant & Machinery | Motor Vehicles | Office equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 July 2024 | 147,905 | 70,222 | 176,935 | 20,853 | 415,915
Additions | - | - | 10,648 | 1,835 | 12,483
Disposals | - | - | (4,650 ) | - | (4,650 )
As at 30 June 2025 | 147,905 | 70,222 | 182,933 | 22,688 | 423,748
Depreciation
As at 1 July 2024 | 73,952 | 60,395 | 91,595 | 13,990 | 239,932
Provided during the period | 7,395 | 1,966 | 23,910 | 1,740 | 35,011
Disposals | - | - | (4,301 ) | - | (4,301 )
As at 30 June 2025 | 81,347 | 62,361 | 111,204 | 15,730 | 270,642
Net Book Value
As at 30 June 2025 | 66,558 | 7,861 | 71,729 | 6,958 | 153,106
As at 1 July 2024 | 73,953 | 9,827 | 85,340 | 6,863 | 175,983

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 336,415 |  | 351,701

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 700,331 |  | 709,816
Other debtors | 16,486 |  | 8,898
| 716,817 |  | 718,714

Page 6
Page 7
Arkay Chilled Foods Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 529,571 |  | 530,651
Other creditors | 116,025 |  | 161,597
Taxation and social security | 46,639 |  | 37,967
| 692,235 |  | 730,215

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

10. Ultimate Controlling Party
The Ultimate Controlling parties are Mr K Azarian and Mr R S Hodges in respect of their 100% holding of the company's issued share capital.
Page 7