REGISTERED NUMBER: 07768697 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

High Quality Food London Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D Nahum

S Cozzi

REGISTERED OFFICE:

Arch 320

Blucher Road

London

SE5 0LH

REGISTERED NUMBER:

07768697 (England and Wales)

ACCOUNTANTS:

Burnbecks Limited

Chartered Certified Accountants

71-75 Shelton Street

London

WC2H 9JQ

FIXED ASSETS

Tangible assets

4

83,448

99,255

CURRENT ASSETS

Stocks

984,518

480,117

Debtors

4,701,676

3,691,557

Cash in hand

107,941

98,514

5,794,135

4,270,188

CREDITORS

Amounts falling due within one year

5,190,369

3,780,875

NET CURRENT ASSETS

603,766

489,313

TOTAL ASSETS LESS CURRENT LIABILITIES

687,214

588,568

CREDITORS

Amounts falling due after more than one year

-

16,667

NET ASSETS

687,214

571,901

CAPITAL AND RESERVES

Called up share capital

52,781

52,781

Share premium

22,467

22,467

Retained earnings

611,966

496,653

SHAREHOLDERS' FUNDS

687,214

571,901

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 August 2026 and were signed on its behalf by:

D Nahum - Director

1.	STATUTORY INFORMATION

High Quality Food London 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.

Tangible fixed assets

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

Improvements to property

-

10% on cost

Furniture, fittings & equipt.

-

25% on reducing balance

Motor vehicles

-

25% 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 4 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 January 2025

182,144

Additions

499

At 31 December 2025

182,643

DEPRECIATION

At 1 January 2025

82,889

Charge for year

16,306

At 31 December 2025

99,195

NET BOOK VALUE

At 31 December 2025

83,448

At 31 December 2024

99,255

5.	SECURED DEBTS

The following secured debts are included within creditors:

31.12.25

31.12.24

£

£

Bank overdrafts

202,153

201,686