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Company Registration No. 07018879 (England and Wales)
Intelligent Foods Central Ltd Unaudited accounts for the year ended 30 September 2025
Intelligent Foods Central Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Intelligent Foods Central Ltd Company Information for the year ended 30 September 2025
Directors
Dharmendar Khag Tahira Khag Kiran Khag
Company Number
07018879 (England and Wales)
Registered Office
T/A SUBWAY 24 QUEEN SQUARE WOLVERHAMPTON WEST MIDLANDS WV1 1TQ
Accountants
Craven Professional Solutions 126 Monkswell House Manse Lane Knaresborough North Yorkshire HG5 8NQ
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Intelligent Foods Central Ltd Statement of financial position as at 30 September 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
260,000 
260,000 
Tangible assets
5
81,378 
69,328 
341,378 
329,328 
Current assets
Inventories
3,170 
2,995 
Debtors
6
5,102 
902 
Cash at bank and in hand
25,298 
13,101 
33,570 
16,998 
Creditors: amounts falling due within one year
7
(297,471)
(279,825)
Net current liabilities
(263,901)
(262,827)
Total assets less current liabilities
77,477 
66,501 
Creditors: amounts falling due after more than one year
8
(23,227)
(28,761)
Net assets
54,250 
37,740 
Capital and reserves
Called up share capital
9
1,000 
1,000 
Profit and loss account
53,250 
36,740 
Shareholders' funds
54,250 
37,740 
For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 22 July 2026 and were signed on its behalf by
Dharmendar Khag Director Company Registration No. 07018879
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Intelligent Foods Central Ltd Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
Intelligent Foods Central Ltd is a private company, limited by shares, registered in England and Wales, registration number 07018879. The registered office is T/A SUBWAY, 24 QUEEN SQUARE, WOLVERHAMPTON, WEST MIDLANDS, WV1 1TQ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value of takings from the sale of food and drink (net of VAT).
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
15% p.a. on a reducing balance basis
Fixtures & fittings
20% p.a. on a reducing balance basis commencing in the month of purchase.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight basis over their estimated useful economic lives. Impairment of intangible fixed assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Stocks
Stocks are valued at the lower of cost and net realisable value.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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Intelligent Foods Central Ltd Notes to the Accounts for the year ended 30 September 2025
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 October 2024
260,000 
At 30 September 2025
260,000 
Amortisation
At 1 October 2024
- 
At 30 September 2025
- 
Net book value
At 30 September 2025
260,000 
At 30 September 2024
260,000 
5
Tangible fixed assets
Land & buildings 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 October 2024
- 
368,832 
368,832 
Additions
29,626 
916 
30,542 
At 30 September 2025
29,626 
369,748 
399,374 
Depreciation
At 1 October 2024
- 
299,504 
299,504 
Charge for the year
4,443 
14,049 
18,492 
At 30 September 2025
4,443 
313,553 
317,996 
Net book value
At 30 September 2025
25,183 
56,195 
81,378 
At 30 September 2024
- 
69,328 
69,328 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Other debtors
5,102 
902 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
3,195 
3,195 
VAT
4,269 
19,558 
Trade creditors
61,302 
45,735 
Taxes and social security
11,646 
5,685 
Other creditors
216,059 
204,652 
Accruals
1,000 
1,000 
297,471 
279,825 
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Intelligent Foods Central Ltd Notes to the Accounts for the year ended 30 September 2025
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
23,227 
28,761 
9
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
1,000 Ordinary shares of £1 each
1,000 
1,000 
10
Transactions with related parties
As at 30 September 2025 £211,979 (2024- £202,131) was owed to Intelligent Foods Limited, a Company owned by D S Khag and Mrs T Khag.
11
Average number of employees
During the year the average number of employees was 11 (2024: 16).
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