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Registered number: 14869028
HMK FOODS LTD
Unaudited Financial Statements
For The Year Ended 31 May 2025
HMK FOODS LTD
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—4

Page 1
HMK FOODS LTD
Statement of Financial Position
As At 31 May 2025
Statement of Financial Position
Registered number: 14869028

| 31 May 2025 | 31 May 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Stocks | 4 | 4,552 |  | 6,749 |
Debtors | 5 | 5,710 |  | - |
Cash at bank and in hand |  | 1,418 |  | 38,086 |
|  | 11,680 |  | 44,835 |
Creditors: Amounts Falling Due Within One Year | 6 | (59,608 ) |  | (55,011 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (47,928 ) |  | (10,176 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (47,928 ) |  | (10,176 )
NET LIABILITIES |  |  | (47,928 ) |  | (10,176 )
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 3
Income Statement |  |  | (48,028 ) |  | (10,179 )
SHAREHOLDERS' FUNDS |  |  | (47,928) |  | (10,176)

Page 1
Page 2
HMK FOODS LTD
Statement of Financial Position (continued)
As At 31 May 2025
For the year ending 31 May 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 Income Statement.
The financial statements were approved by the board of directors on 27 February 2026 and were signed on its behalf by:

Mr Sairam Kopparapu Director
27/02/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
HMK FOODS LTD
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
HMK FOODS LTD is a private company, limited by shares, incorporated in England & Wales, registered number 14869028 . The registered office is 20 Wenlock Road, London, N1 7GU.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
2.4. 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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 5)
5 5
4. Stocks

| 31 May 2025 |  | 31 May 2024
--- | --- | --- | ---
| £ |  | £
Stock | 4,552 |  | 6,749

Page 3
Page 4
HMK FOODS LTD
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
5. Debtors

| 31 May 2025 |  | 31 May 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 5,710 |  | -

6. Creditors: Amounts Falling Due Within One Year

| 31 May 2025 |  | 31 May 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 38 |  | -
Bank loans and overdrafts | 11,709 |  | -
Other creditors | 16,204 |  | 43,669
Taxation and social security | 31,657 |  | 11,342
| 59,608 |  | 55,011

7. Share Capital

| 31 May 2025 |  | 31 May 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 3

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