KISWA FOODS LTD - Accounts

KISWA FOODS LTD
Statement of Financial Position
As at 30 September 2025

	Notes	2025 £	2024 £
Fixed assets
Intangible fixed assets	3	5,325	7,100
Tangible fixed assets	4	235,390	183,502
		240,715	190,602
Current assets
Stocks		366,950	255,422
Debtors		609,319	386,095
Cash at bank and in hand		251,730	232,908
		1,227,999	874,425
Creditors: amount falling due within one year		(984,369)	(691,107)
Net current assets		243,630	183,318

Total assets less current liabilities		484,345	373,920
Creditors: amount falling due after more than one year		(140,594)	(119,945)
Net assets		343,751	253,975

Capital and reserves
Called up share capital	5	100	100
Profit and loss account		343,651	253,875
Shareholders' funds		343,751	253,975

For the year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 18 June 2026 and were signed on its behalf by:

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Syed Rashid Raza
Director

KISWA FOODS LTD
Notes to the Abridged Financial Statements
For the year ended 30 September 2025

General Information

KISWA FOODS LTD is a private company, limited by shares, registered in England and Wales, registration number 08204727, registration address UNIT 10 50 JAMES ROAD, TYSELEY, BIRMINGHAM, West Midlands, B11 2BA.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	25% Reducing Balance
Motor Vehicles	25% Reducing Balance
Computer Equipment	25% 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 11 (2024 : 10).

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 01 October 2024	17,750	17,750
Additions	-	-
Disposals	-	-
At 30 September 2025	17,750	17,750
Amortisation
At 01 October 2024	10,650	10,650
Charge for year	1,775	1,775
On disposals	-	-
At 30 September 2025	12,425	12,425
Net book values
At 30 September 2025	5,325	5,325
At 30 September 2024	7,100	7,100

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£	£
At 01 October 2024	152,124	164,354	2,844	10,018	329,340
Additions	35,058	67,248	-	10,238	112,544
Disposals	-	-	-	-	-
At 30 September 2025	187,182	231,602	2,844	20,256	441,884
Depreciation
At 01 October 2024	93,047	43,447	1,511	7,833	145,838
Charge for year	19,013	38,204	333	3,106	60,656
On disposals	-	-	-	-	-
At 30 September 2025	112,060	81,651	1,844	10,939	206,494
Net book values
Closing balance as at 30 September 2025	75,122	149,951	1,000	9,317	235,390
Opening balance as at 01 October 2024	59,077	120,907	1,333	2,185	183,502

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
100 A shares of £1.00 each	100		100
	100		100

Registered Number: 08204727
England and Wales
KISWA FOODS LTD

Abridged Accounts

Period of accounts Start date: 01 October 2024 End date: 30 September 2025