Islam Foods Ltd. - Accounts

Islam Foods Ltd.
Statement of Financial Position
As at 31 August 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	68,627	64,483
		68,627	64,483
Current assets
Stocks	4	586,202	443,984
Debtors	5	207,958	210,742
Cash at bank and in hand		6,179	12,463
		800,339	667,189
Creditors: amount falling due within one year	6	(860,412)	(738,616)
Net current assets		(60,073)	(71,427)

Total assets less current liabilities		8,554	(6,944)
Creditors: amount falling due after more than one year	7	(15,556)	(33,080)
Provisions for liabilities	8	(20,459)	(16,121)
Net assets		(27,461)	(56,145)

Capital and reserves
Called up share capital		2	2
Profit and loss account		(27,463)	(56,147)
Shareholders' funds		(27,461)	(56,145)

For the year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges 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 financial statements were approved by the director on 29 August 2026 and were signed by:

-------------------------------
Noor Ullah
Director

Islam Foods Ltd.
Notes to the Financial Statements
For the year ended 31 August 2025

General Information

Islam Foods Ltd. is a private company, limited by shares, registered in England and Wales, registration number 04263675, registration address Oberon House , Ferries Street , Hull , East Yorkshire, HU9 1RL.

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.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
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.
Current and deferred tax assets and liabilities are not discounted.

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
Motor Vehicles	25% Reducing Balance
Fixtures and Fittings	15% Reducing Balance
Computer Equipment	33% Straight Line

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 20 (2024 : 18).

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£	£
At 01 September 2024	88,162	136,104	77,670	1,744	303,680
Additions	3,000	33,995	-	-	36,995
Disposals	-	(13,200)	-	-	(13,200)
At 31 August 2025	91,162	156,899	77,670	1,744	327,475
Depreciation
At 01 September 2024	80,081	88,454	68,918	1,744	239,197
Charge for year	1,957	16,163	1,531	-	19,651
On disposals	-	-	-	-	-
At 31 August 2025	82,038	104,617	70,449	1,744	258,848
Net book values
Closing balance as at 31 August 2025	9,124	52,282	7,221	-	68,627
Opening balance as at 01 September 2024	8,081	47,650	8,752	-	64,483

Stocks

	2025 £		2024 £
Stocks	586,202		443,984
	586,202		443,984

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade Debtors	191,245	192,238
Prepayments & Accrued Income	4,307	5,424
VAT	12,406	13,080
	207,958	210,742

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	602,945	504,967
Bank Loans & Overdrafts	22,500	42,689
Corporation Tax	14,106	7,303
PAYE & Social Security	791	459
Accrued Expenses	10,551	18,560
Other Creditors	139,366	104,587
Obligations under HP/Financial Leases	14,689	8,887
Directors' Current Accounts	55,464	51,164
	860,412	738,616

Creditors: amount falling due after more than one year

	2025 £	2024 £
Bank Loans & Overdrafts	0	22,500
Obligations Under HP/Financial Leases	15,556	10,580
	15,556	33,080

Provisions for liabilities

	2025 £		2024 £
Deferred Tax	20,459		16,121
	20,459		16,121

Registered Number: 04263675
England and Wales
Unaudited Financial Statements

for the year ended 31 August 2025
for
ISLAM FOODS LTD.