Chandra Foods Ltd

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
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

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:

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Chhaganlal Meraman Chandegra
Director

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.

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.

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).

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

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

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
100 Ordinary shares of £1.00 each	100		100
	100		100

Registered Number: 08131953
England and Wales
CHANDRA FOODS LTD

Abridged Accounts

Period of accounts Start date: 01 August 2024 End date: 31 July 2025