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PORTSMOUTH INTERNATIONAL FOOD CENTRE LIMITED

Registered Number
09586270
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2025

PORTSMOUTH INTERNATIONAL FOOD CENTRE LIMITED
Company Information
for the year from 1 June 2024 to 31 May 2025

Director | Saman Hassan Ali

Registered Address | 47-49 Fratton Road
| Portsmouth
| PO1 5AB

Registered Number | 09586270 (England and Wales)

PORTSMOUTH INTERNATIONAL FOOD CENTRE LIMITED
Balance Sheet as at
31 May 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 40,341 |  |  |  | 47,411
|  |  |  | 40,341 |  |  |  | 47,411
Current assets |  |  |  |  |  |  |  |
Debtors |  | 22,907 |  |  |  | 33,085 |  |
Cash at bank and on hand |  | 35,680 |  |  |  | 36,513 |  |
|  | 58,587 |  |  |  | 69,598 |  |
Creditors amounts falling due within one year | 4 | (54,988) |  |  |  | (21,278) |  |
Net current assets (liabilities) |  |  |  | 3,599 |  |  |  | 48,320
Total assets less current liabilities |  |  |  | 43,940 |  |  |  | 95,731
Creditors amounts falling due after one year |  |  |  | - |  |  |  | (36,712)
Net assets |  |  |  | 43,940 |  |  |  | 59,019
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1 |  |  |  | 1
Profit and loss account |  |  |  | 43,939 |  |  |  | 59,018
Shareholders' funds |  |  |  | 43,940 |  |  |  | 59,019

- The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
- The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 31 March 2026, and are signed on its behalf by:
Saman Hassan Ali Director Registered Company No. 09586270

PORTSMOUTH INTERNATIONAL FOOD CENTRE LIMITED
Notes to the Financial Statements
for the year ended 31 May 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| 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).

| Turnover policy
--- | ---
| 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.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Reducing balance (%)
| Fixtures and fittings | 20
| Vehicles | 20

| Stocks and work in progress
--- | ---
| Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 11 |  | 10

3. | Tangible fixed assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 June 24 | 104,842
| Additions | 2,870
| At 31 May 25 | 107,712
| Depreciation and impairment
| At 01 June 24 | 57,432
| Charge for year | 9,939
| At 31 May 25 | 67,372
| Net book value
| At 31 May 25 | 40,341
| At 31 May 24 | 47,411

4. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 15,496 |  | 15,924
| Bank borrowings and overdrafts | 8,716 |  | 3,000
| Taxation and social security | 4,725 |  | 1,527
| Other creditors | 26,051 |  | 827
| Total | 54,988 |  | 21,278