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Registered Number: 08131953
England and Wales
CHANDRA FOODS LTD
Abridged Accounts
Period of accounts Start date: 01 August 2024 End date: 31 July 2025

Chandra Foods Ltd Contents Page For the year ended 31 July 2025
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

Chandra Foods Ltd Accountants' Report For the year ended 31 July 2025
Accountants report You consider that the company is exempt from an audit for the year ended 31 July 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. .................................................... UY Accountants Ltd 26 Archery Close Harrow HA3 7RT 21 April 2026 1

Chandra Foods Ltd Statement of Financial Position As at 31 July 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Intangible fixed assets | 4 | 415,830 |  | 214,919
Tangible fixed assets | 5 | 142,576 |  | 168,490
|  | 558,406 |  | 383,409
Current assets |  |  |
Stocks |  | 242,044 |  | 167,559
Debtors |  | 358,548 |  | 182,479
Cash at bank and in hand |  | 256,004 |  | 347,954
|  | 856,596 |  | 697,992
Creditors: amount falling due within one year |  | (498,250) |  | (436,106)
Net current assets |  | 358,346 |  | 261,886
Total assets less current liabilities |  | 916,752 |  | 645,295
Creditors: amount falling due after more than one year |  | - |  | (27,802)
Net assets |  | 916,752 |  | 617,493
Capital and reserves |  |  |
Called up share capital | 6 | 100 |  | 100
Profit and loss account |  | 916,652 |  | 617,393
Shareholders' funds |  | 916,752 |  | 617,493
For the year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies. 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 by the board of directors on 21 April 2026 and were signed on its behalf by:
------------------------------- Chhaganlal Meraman Chandegra Director
2

Chandra Foods Ltd Notes to the Abridged Financial Statements For the year ended 31 July 2025
General Information Chandra Foods Ltd is a private company, limited by shares, registered in England and Wales, registration number 08131953, registration address Unit 3 Lower Place Business, Centre Steele Road , Park Royal, NW10 7AT. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Going concern basis The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements. Turnover Turnover represents sales of goods net of VAT and trade discounts and sales commissions. Turnover is recognised when the goods are physically delivered to the customers. 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. 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. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Dividends Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date. Intangible assets 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. Patents and licences are being amortised evenly over their estimated useful life of nil years. Goodwill Goodwill is being amortised over its estimated useful life of ten years. Other Intangibles Other intangibles balance is consists of Crypto currency. Tangible fixed assets Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and Machinery | 10% Straight Line
Motor Vehicles | 10% Reducing Balance
Fixtures and Fittings | 20% Reducing Balance
Computer Equipment | 20% Straight Line
Stocks Stock is valued at the lower of cost and not realisable value. Cost is determined on first in/fist out basis. Net realisable value represents estimated sellling price less costs to complete and sell. Provisions are made for slow moving obsolete and damaged stock where the net realisable value is less than the cost.
2. | Directors' Emoluments
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Administrative Expenses
Directors Salaries | 44,533 |  | 42,332
| 44,533 |  | 42,332
3. | Average number of employees Average number of employees during the year was 32 (2024 : 25).
4. | Intangible fixed assets
Cost | Goodwill |  | Other |  | Total
| £ |  | £ |  | £
At 01 August 2024 | 200,000 |  | 214,919 |  | 414,919
Additions | - |  | - |  | -
Disposals | - |  | - |  | -
Revaluations | - |  | 200,911 |  | 200,911
At 31 July 2025 | 200,000 |  | 415,830 |  | 615,830
Amortisation
At 01 August 2024 | 200,000 |  | - |  | 200,000
Charge for year | - |  | - |  | -
On disposals | - |  | - |  | -
At 31 July 2025 | 200,000 |  | - |  | 200,000
Net book values
At 31 July 2025 | - |  | 415,830 |  | 415,830
At 31 July 2024 | - |  | 214,919 |  | 214,919
5. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Motor Vehicles |  | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £
At 01 August 2024 | 80,843 |  | 46,595 |  | 68,461 |  | 76,543 |  | 272,442
Additions | - |  | - |  | 240 |  | 4,829 |  | 5,069
Disposals | - |  | - |  | - |  | - |  | -
At 31 July 2025 | 80,843 |  | 46,595 |  | 68,701 |  | 81,372 |  | 277,511
Depreciation
At 01 August 2024 | 39,903 |  | 14,248 |  | 29,501 |  | 20,300 |  | 103,952
Charge for year | 5,741 |  | 3,235 |  | 7,828 |  | 14,179 |  | 30,983
On disposals | - |  | - |  | - |  | - |  | -
At 31 July 2025 | 45,644 |  | 17,483 |  | 37,329 |  | 34,479 |  | 134,935
Net book values
Closing balance as at 31 July 2025 | 35,199 |  | 29,112 |  | 31,372 |  | 46,893 |  | 142,576
Opening balance as at 01 August 2024 | 40,940 |  | 32,347 |  | 38,960 |  | 56,243 |  | 168,490
6. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
100 Ordinary shares of £1.00 each | 100 |  | 100
| 100 |  | 100
3