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Registered number: 13578419
SH & AM FOODS LIMITED
Unaudited Financial Statements
For the Period 1 September 2024 to 30 September 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13578419
30 September 2025 31 August 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 54,408 64,183
54,408 64,183
CURRENT ASSETS
Stocks 5 4,350 4,150
Debtors 6 38,458 19,657
Cash at bank and in hand 7,697 14,153
50,505 37,960
Creditors: Amounts Falling Due Within One Year 7 (246,954 ) (158,133 )
NET CURRENT ASSETS (LIABILITIES) (196,449 ) (120,173 )
TOTAL ASSETS LESS CURRENT LIABILITIES (142,041 ) (55,990 )
NET LIABILITIES (142,041 ) (55,990 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (142,141 ) (56,090 )
SHAREHOLDERS' FUNDS (142,041) (55,990)
Page 1
Page 2
For the period ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Profit and Loss Account.
On behalf of the board
Mr Mohammed Shahzad
Director
29/05/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
SH & AM FOODS LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 13578419 . The registered office is 91 Soho Hill, Birmingham, B19 1AY.
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. 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.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold Straight line over the lease term
Plant & Machinery 15% on reducing balance
2.4. Stocks and Work in Progress
Stocks and work in progress 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. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 17 (2024: 25)
17 25
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Total
£ £ £
Cost
As at 1 September 2024 4,129 78,841 82,970
Additions - 400 400
As at 30 September 2025 4,129 79,241 83,370
Depreciation
As at 1 September 2024 482 18,305 18,787
Provided during the period 298 9,877 10,175
As at 30 September 2025 780 28,182 28,962
...CONTINUED
Page 3
Page 4
Net Book Value
As at 30 September 2025 3,349 51,059 54,408
As at 1 September 2024 3,647 60,536 64,183
5. Stocks
30 September 2025 31 August 2024
£ £
Stock 4,350 4,150
6. Debtors
30 September 2025 31 August 2024
£ £
Due within one year
Trade debtors 7,576 6,811
Amounts owed by group undertakings 8,400 400
Other debtors 22,482 12,446
38,458 19,657
7. Creditors: Amounts Falling Due Within One Year
30 September 2025 31 August 2024
£ £
Trade creditors 32,130 15,819
Other creditors 150,463 119,850
Taxation and social security 64,361 22,464
246,954 158,133
8. Share Capital
30 September 2025 31 August 2024
£ £
Allotted, Called up and fully paid 100 100
Page 4