African Food Hub Limited

	Page
Company Information	1
Accountant's Report	2
Balance Sheet	3—4
Notes to the Financial Statements	5—6

Page 1

Page 2

Accountant's Report

For The Year Ended 31 March 2026

Accountant's Report

In accordance with the engagement letter dated , and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.

This report is made to the director in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the director the financial statements that we have been engaged to compile, to report to the director that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's director for our work or for this report.

You have acknowledged on the balance sheet as at year ended 31 March 2026 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.

We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

Ola Soyombo

12/05/2026

Airton Broomhill Consulting

ACCA

22 Dempster Street

Grandhome, Bridge of Don

Aberdeen

AB22 9AY

Page 2

Page 3

African Food Hub Limited

Balance Sheet

As At 31 March 2026

Balance Sheet

Registered number: SC795406

		2026
	Notes	£	£
FIXED ASSETS
Tangible Assets	4		61,111

			61,111
CURRENT ASSETS
Stocks	5	35,929
Debtors	6	9,267
Cash at bank and in hand		5,515

		50,711
Creditors: Amounts Falling Due Within One Year	7	(52,104 )

NET CURRENT ASSETS (LIABILITIES)			(1,393 )

TOTAL ASSETS LESS CURRENT LIABILITIES			59,718

Creditors: Amounts Falling Due After More Than One Year	8		(55,577 )

NET ASSETS			4,141

CAPITAL AND RESERVES
Called up share capital	9		2
Profit and Loss Account			4,139

SHAREHOLDERS' FUNDS			4,141

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Page 4

African Food Hub Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 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 J Briggs

Director

12/05/2026

The notes on pages 5 to 6 form part of these financial statements.

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Page 5

African Food Hub Limited

Notes to the Financial Statements

For The Year Ended 31 March 2026

Notes to the Financial Statements

1. General Information

African Food Hub Limited is a private company, limited by shares, incorporated in Scotland, registered number SC795406 . The registered office is 119 George Street, Aberdeen, AB25 1HU.

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.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

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:

Plant & Machinery	25%
Motor Vehicles	25%
Fixtures & Fittings	25%
Computer Equipment	25%

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 year was: 7

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 April 2025	18,173	41,037	1,662	1,137	62,009
Additions	27,000	-	-	-	27,000

As at 31 March 2026	45,173	41,037	1,662	1,137	89,009

...CONTINUED

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African Food Hub Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

Depreciation
As at 1 April 2025	4,543	11,285	416	284	16,528
Provided during the period	3,407	7,438	312	213	11,370

As at 31 March 2026	7,950	18,723	728	497	27,898

Net Book Value
As at 31 March 2026	37,223	22,314	934	640	61,111

As at 1 April 2025	13,630	29,752	1,246	853	45,481

5. Stocks

	2026
	£
Finished goods	35,929

6. Debtors

	2026
	£
Due within one year
Other debtors	3,713
VAT	5,554

	9,267

7. Creditors: Amounts Falling Due Within One Year

	2026
	£
Trade creditors	10,661
Bank loans and overdrafts	41,443

	52,104

8. Creditors: Amounts Falling Due After More Than One Year

	2026
	£
Bank loans	55,577

9. Share Capital

	2026
	£
Allotted, Called up and fully paid	2

Page 6

Director	Mr J Briggs

Company Number	SC795406

Registered Office	119 George Street
	Aberdeen
	AB25 1HU

Accountants	Airton Broomhill Consulting
	ACCA
	22 Dempster Street
	Grandhome, Bridge of Don
	Aberdeen
	AB22 9AY