REGISTERED NUMBER: 07333375 (England and Wales)

Dana Food Distribution Limited

Unaudited Financial Statements for the Year Ended 31 August 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr M Ahmadi

REGISTERED OFFICE:

97 Judd Street

London

WC1H 9JG

BUSINESS ADDRESS:

Unit 12, Avenue Business Park

Justin Road

Chingford

London

E4 8SU

REGISTERED NUMBER:

07333375 (England and Wales)

ACCOUNTANTS:

Chris Syrimis & Co

Chartered Certified Accountants

97 Judd Street

London

WC1H 9JG

BANKERS:

HSBC

10 South Mall

Edmonton

London

N9 0QU

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

922

3,623

922

3,623

CURRENT ASSETS

Stocks

6

63,913

85,922

Debtors

7

40,030

47,469

Cash in hand

388

2,011

104,331

135,402

CREDITORS

Amounts falling due within one year

8

190,600

135,213

NET CURRENT (LIABILITIES)/ASSETS

(86,269

)

189

TOTAL ASSETS LESS CURRENT LIABILITIES

(85,347

)

3,812

CREDITORS

Amounts falling due after more than one year

9

7,910

18,220

NET LIABILITIES

(93,257

)

(14,408

)

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

(93,267

)

(14,418

)

SHAREHOLDERS' FUNDS

(93,257

)

(14,408

)

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 4 June 2026 and were signed by:

Mr M Ahmadi - Director

1.	STATUTORY INFORMATION

Dana Food Distribution Limited is a private company, limited by shares , registered in England and Wales. 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2010, is being amortised evenly over its estimated useful life of ten years.

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Short leasehold

-

Straight line over 10 years

Plant and machinery

-

20% 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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 September 2024

and 31 August 2025

2,000

AMORTISATION

At 1 September 2024

and 31 August 2025

2,000

NET BOOK VALUE

At 31 August 2025

-

At 31 August 2024

-

5.	TANGIBLE FIXED ASSETS

Short

Plant and

leasehold

machinery

Totals

£

£

£

COST

At 1 September 2024

and 31 August 2025

6,889

11,435

18,324

DEPRECIATION

At 1 September 2024

3,882

10,819

14,701

Charge for year

2,578

123

2,701

At 31 August 2025

6,460

10,942

17,402

NET BOOK VALUE

At 31 August 2025

429

493

922

At 31 August 2024

3,007

616

3,623

6.

STOCKS

31/8/25

31/8/24

£

£

Finished goods

63,913

85,922

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/8/25

31/8/24

£

£

Trade debtors

7,923

12,623

Other debtors

32,107

34,846

40,030

47,469

Other debtors include rent deposit of £24,094 held by the landlord.

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/8/25

31/8/24

£

£

Bank loans and overdrafts

1,535

12,603

Trade creditors

183,712

116,802

Other creditors

5,353

5,808

190,600

135,213

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/8/25

31/8/24

£

£

Other creditors

7,910

18,220