Borna Foods Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 07844688

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		38,612		48,266

			38,612		48,266
CURRENT ASSETS
Stocks	5	236,433		462,437
Debtors	6	656,886		782,959
Cash at bank and in hand		6,980		12,776

		900,299		1,258,172
Creditors: Amounts Falling Due Within One Year	7	(669,665 )		(937,213 )

NET CURRENT ASSETS (LIABILITIES)			230,634		320,959

TOTAL ASSETS LESS CURRENT LIABILITIES			269,246		369,225

Creditors: Amounts Falling Due After More Than One Year	8		(66,034 )		(188,290 )

NET ASSETS			203,212		180,935

CAPITAL AND RESERVES
Called up share capital	9		221,700		221,700
Profit and Loss Account			(18,488 )		(40,765 )

SHAREHOLDERS' FUNDS			203,212		180,935

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Borna Foods Limited

Balance Sheet (continued)

As At 31 August 2025

For the year ending 31 August 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.

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 Behnam Heydaripour

Director

31 August 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Borna Foods Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07844688 . The registered office is G-05 Davenport House, 16 Pepper Street, London, E14 9RP.

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.

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	20% Reducing Balance Method
Fixtures & Fittings	20% Reducing Balance Method

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.

2.5. Foreign Currencies

Monetary 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 ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

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Borna Foods Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 September 2024	32,519	105,023	137,542

As at 31 August 2025	32,519	105,023	137,542

Depreciation
As at 1 September 2024	17,490	71,786	89,276
Provided during the period	3,006	6,648	9,654

As at 31 August 2025	20,496	78,434	98,930

Net Book Value
As at 31 August 2025	12,023	26,589	38,612

As at 1 September 2024	15,029	33,237	48,266

5. Stocks

	2025	2024
	£	£
Finished goods	236,433	462,437

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	476,438	707,588
Prepayments and accrued income	22,967	9,073
Other debtors	3,000	36,191
Payments in advance	138,752	22,967
VAT	15,729	7,140

	656,886	782,959

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Borna Foods Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	495,121	795,513
Other taxes and social security	6,673	9,084
Other creditors	167,161	49,032
Advance from customers	-	82,874
Accruals and deferred income	710	710

	669,665	937,213

Other Creditors includes the amount (£143,000) invested from Nuts in Bulk Limited into Borna Foods Ltd.

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

	2025	2024
	£	£
Bank loans	65,138	153,368
Directors' loan account	896	34,922

	66,034	188,290

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	221,700	221,700

10. Related Party Transactions

Included in the creditors falling due after more than one year is an amount of £896 (2023: £34,922) payable to the directors. The loan is interest free.

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