Harshi Foods Ltd - Accounts

Harshi Foods Ltd
Statement of Financial Position
As at 31 December 2025

	Notes	2025 £	2024 £
Fixed assets
Intangible fixed assets	3	18,333	22,333
Tangible fixed assets	4	22,852	28,784
		41,185	51,117
Current assets
Debtors		19,569	8,397
Cash at bank and in hand		39,582	14,608
		59,151	23,005
Creditors: amount falling due within one year		(58,989)	(29,043)
Net current assets		162	(6,038)

Total assets less current liabilities		41,347	45,079
Creditors: amount falling due after more than one year		(40,454)	(51,744)
Net assets		893	(6,665)

Capital and reserves
Called up share capital	5	3	3
Profit and loss account		890	(6,668)
Shareholders' funds		893	(6,665)

For the year ended 31 December 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 26 June 2026 and were signed on its behalf by:

-------------------------------
Zubair Mohammed
Director

Harshi Foods Ltd
Notes to the Abridged Financial Statements
For the year ended 31 December 2025

General Information

Harshi Foods Ltd is a private company, limited by shares, registered in England and Wales, registration number 12191791, registration address 110 Boundary Road, Norwich, Norfolk, NR6 5JE.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Going concern basis

The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

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

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

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
Computer Equipment	4 years Straight Line

2.	Average number of employees Average number of employees during the year was 7 (2024 : 9).

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 01 January 2025	40,000	40,000
Additions	-	-
Disposals	-	-
At 31 December 2025	40,000	40,000
Amortisation
At 01 January 2025	17,667	17,667
Charge for year	4,000	4,000
On disposals	-	-
At 31 December 2025	21,667	21,667
Net book values
At 31 December 2025	18,333	18,333
At 31 December 2024	22,333	22,333

Tangible fixed assets

Cost or valuation	Plant and Machinery	Computer Equipment	Total
	£	£	£
At 01 January 2025	98,514	-	98,514
Additions	320	1,365	1,685
Disposals	-	-	-
At 31 December 2025	98,834	1,365	100,199
Depreciation
At 01 January 2025	69,730	-	69,730
Charge for year	7,276	341	7,617
On disposals	-	-	-
At 31 December 2025	77,006	341	77,347
Net book values
Closing balance as at 31 December 2025	21,828	1,024	22,852
Opening balance as at 01 January 2025	28,784	-	28,784

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
3 Ordinary shares of £1.00 each	3		3
	3		3

Advances and Credits

Director Loan
Zubair Mohammed

Current year (2025)

	Brought Forward £		Amount £		Interest £		Repaid £		Written Off £		Waived £		Carry Forward £
Director Loan	8,181		97,746		0		86,357		0		0		19,570
	8,181		97,746		0		86,357		0		0		19,570

Previous year (2024)

	Brought Forward £		Amount £		Interest £		Repaid £		Written Off £		Waived £		Carry Forward £
Director Loan	(20,923)		57,782		0		28,678		0		0		8,181
	(20,923)		57,782		0		28,678		0		0		8,181

Registered Number: 12191791
England and Wales
HARSHI FOODS LTD

Abridged Accounts

Period of accounts Start date: 01 January 2025 End date: 31 December 2025