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Dasht-e Morghab 1&1 Foods UK Limited
Financial Statements
For The Year Ended 31 May 2025
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 13141520
2025 2024
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 142,602 123,123
Cash at bank and in hand 230 230
142,832 123,353
Creditors: Amounts Falling Due Within One Year 5 (87,853 ) (73,007 )
NET CURRENT ASSETS (LIABILITIES) 54,979 50,346
TOTAL ASSETS LESS CURRENT LIABILITIES 54,979 50,346
NET ASSETS 54,979 50,346
CAPITAL AND RESERVES
Called up share capital 6 150,000 150,000
Profit and Loss Account (95,021 ) (99,654 )
SHAREHOLDERS' FUNDS 54,979 50,346
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 P Sadi
Director
31/05/2026
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Dasht-e Morghab 1&1 Foods UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13141520 . The registered office is 4 Dancastle Court, 14 Arcadia Avenue, London, N3 2JU.
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 parent company, Dasht-e Morghab Food Industries Co, has undertaken in writing to continue to finance the company's operations, to allow it to meet its obligations as they fall due for at least twelve months from the date of approval of these financial statements. On this basis, management has concluded that the company will remain a going concern for at least 12 months from the date of approval of the financial statements and have therefore prepared the financial statements on the going concern basis. 
2.3. Turnover
Turnover is the invoiced value of food, drink and services supplied during the period and is recognised on the date the invoice is issued. 
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
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4. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 13,785
Prepayments and accrued income - 84,000
VAT 480 2,015
Amounts owed by group undertakings 119,886 -
120,366 99,800
Due after more than one year
Deferred tax current asset 22,236 23,323
142,602 123,123
5. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 16,334 12,087
Other taxes and social security 35,149 22,999
Net wages 14,082 13,094
Accruals and deferred income 21,473 16,792
Director's loan account 815 1,532
Amounts owed to group undertakings - 6,503
87,853 73,007
6. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 150,000 150,000
7. Related Party Disclosures
i) Sales
Sales of £132,000 (2024 - £168,000) is derived from the parent undertaking, Dasht-e Morghab Food
Industries Co.
ii) Cost of sales
Cost of sales of £339,346 (2024 - £81,406) is derived from the parent undertaking, Dasht-e Morghab
Food Industries Co.
iii) Year end balances
At the year end there was an amount of £119,886 (2024 - £6,503 owed to) due from Dasht-e Morghab Food Industries Co.
 iv)Prepayments and accrued income: NIL. (2024:  £84,000) due from Dasht-e Morghab Food Industries Co.
8. Controlling Parties
The company's ultimate controlling party is Dasht-e Morghab Food Industries Co by virtue of their interest in the share capital of the company.
The address of Dasht-e Morghab Food Industries Co is No 2, 8th Alley, Vali Asr Street, Ghandi
Ave., Tehran, Iran PO Box 1517736811.
Dasht-e Morghab Food Industries Co is a company listed on the Tehran Stock Exchange and its
ultimate controlling party, if any, is not known.
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9. Audit Information
The auditor's report on the accounts of Dasht-e Morghab 1&1 Foods UK Limited for the year ended 31 May 2025 was unqualified.
The auditor's report was signed by Behnad Faiz (Senior Statutory Auditor) for and on behalf of Faiz & Co Limited , Statutory Auditor.
Faiz & Co Limited
8b Accomodation Road
London
NW11 8ED
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