REGISTERED NUMBER: SC271092 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 August 2025

for

H.F Food Supply Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

H. Farahmand

REGISTERED OFFICE:

506 Calder Street

Glasgow

G42 0QD

REGISTERED NUMBER:

SC271092 (Scotland)

ACCOUNTANTS:

KPP Glasgow South Ltd

Chartered Certified Accountants

Unit 3 , 37 Rosyth Road

Morris Park

Glasgow

G5 0YE

FIXED ASSETS

Tangible assets

4

4,283

5,448

CURRENT ASSETS

Stocks

5

4,366

6,053

Debtors

6

6,434

9,123

Cash at bank and in hand

43,504

28,648

54,304

43,824

CREDITORS

Amounts falling due within one year

7

39,927

30,690

NET CURRENT ASSETS

14,377

13,134

TOTAL ASSETS LESS CURRENT LIABILITIES

18,660

18,582

CREDITORS

Amounts falling due after more than one year

8

8,333

18,333

NET ASSETS

10,327

249

CAPITAL AND RESERVES

Called up share capital

9

198

198

Retained earnings

10,129

51

SHAREHOLDERS' FUNDS

10,327

249

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 26 May 2026 and were signed by:

H. Farahmand - Director

1.	STATUTORY INFORMATION

H.F Food Supply Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 September 2024

and 31 August 2025

13,562

4,922

25,920

1,401

45,805

DEPRECIATION

At 1 September 2024

12,844

4,303

22,457

753

40,357

Charge for year

108

93

866

98

1,165

At 31 August 2025

12,952

4,396

23,323

851

41,522

NET BOOK VALUE

At 31 August 2025

610

526

2,597

550

4,283

At 31 August 2024

718

619

3,463

648

5,448

5.

STOCKS

31.8.25

31.8.24

£

£

Stocks

4,366

6,053

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade Debtors

5,486

7,738

VAT

948

1,385

6,434

9,123

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade creditors

9,633

5,332

Tax

18,673

16,453

Social security and other taxes

8,221

4,424

Accrued expenses

3,400

4,481

39,927

30,690

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loan

8,333

18,333

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

£

198

Ordinary Share Capital

£1

198

198