Amer Superfresh Limited - Filleted accounts

Registered number

05627847

Amer Superfresh Limited

Unaudited Filleted Accounts

30 November 2025

Amer Superfresh Limited
Registered number:		05627847
Balance Sheet
as at 30 November 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	3		-			16,498
Tangible assets	5		795,220			786,227
			795,220			802,725

Current assets
Stocks		70,301			82,000
Debtors	7	1,203,858			1,271,775
Cash at bank and in hand		559,437			299,549
		1,833,596			1,653,324

Creditors: amounts falling due within one year	8	(1,361,266)			(1,287,414)

Net current assets			472,330			365,910

Total assets less current liabilities			1,267,550			1,168,635

Creditors: amounts falling due after more than one year	9		-			(20,574)

Provisions for liabilities			(6,793)			(4,545)

Net assets			1,260,757			1,143,516

Capital and reserves
Called up share capital			1,000			1,000
Profit and loss account			1,259,757			1,142,516

Shareholders' funds			1,260,757			1,143,516

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.



Mr. R. Ali
Director
Approved by the board on 19 August 2026

Amer Superfresh Limited
Notes to the Accounts
for the year ended 30 November 2025

1	Accounting policies

	Basis of preparation
	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 is measured at the fair value of the consideration received or receivable, net of value added taxes. Turnover includes revenue earned from the sale of goods. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Commercial vehicles			25% reducing balance
	Fixtures, fittings, tools and equipment			20% reducing balance

	Investment Property
	Investment property is included at fair value. Gains are recognised in the Income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.


	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.

2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					16		16

3	Intangible fixed assets							£
	Goodwill:

	Cost
	At 1 December 2024							267,234
	Additions							-
	Disposals							-
	At 30 November 2025							267,234

	Amortisation
	At 1 December 2024							250,736
	Provided during the year							16,498
	On disposals							-
	At 30 November 2025							267,234

	Net book value
	At 30 November 2025							-
	At 30 November 2024							16,498

	Goodwill is being written off in equal annual instalments over its estimated economic life of 10 years.





5	Tangible fixed assets
		Investment property		Plant and machinery		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 December 2024	768,047		101,766		19,331		889,144
	Additions	-		2,716		13,070		15,786
	Surplus on revaluation	-		-		-		-
	Disposals	-		-		-		-
	At 30 November 2025	768,047		104,482		32,401		904,930

	Depreciation
	At 1 December 2024	-		92,906		10,011		102,917
	Charge for the year	-		2,315		4,478		6,793
	Surplus on revaluation	-		-		-		-
	On disposals	-		-		-		-
	At 30 November 2025	-		95,221		14,489		109,710

	Net book value
	At 30 November 2025	768,047		9,261		17,912		795,220
	At 30 November 2024	768,047		8,860		9,320		786,227

	Freehold land and buildings:					2025		2024
£							£
	Historical cost					768,047		768,047
						768,047		768,047
	The directors are in the opinion that the fair value of the investment properties has remained the same as acquisition costs. This opinion was ascertained based on similar properties in the locality and reviews conducted on an open market valuation of a freehold basis.

7	Debtors					2025		2024
£							£

	Trade debtors					1,048,788		1,104,287
	Other debtors					155,070		167,488
						1,203,858		1,271,775


8	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					25,411		43,750
	Trade creditors					1,309,395		1,248,461
	Taxation and social security costs					57,188		29,498
	Other creditors					(30,728)		(34,295)
						1,361,266		1,287,414




9	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					-		20,574
						-		20,574

10	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£

	Directors R Ali	41,095		-		(6,543)		34,552
		41,095		-		(6,543)		34,552

11	Other information

	Amer Superfresh Limited is a private company limited by shares and incorporated in England. Its registered office is:
	108 New Spitalfield Market
	1 Sherrin Road
	London
	E10 5SJ