A I Foods Ltd

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

Registered number: 10357353

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		2,400		4,800
Tangible Assets	5		147,675		172,552

			150,075		177,352
CURRENT ASSETS
Stocks		10,760		9,737
Debtors		114,865		76,996
Cash at bank and in hand		89,084		34,511

		214,709		121,244
Creditors: Amounts Falling Due Within One Year		(668,077 )		(668,649 )

NET CURRENT ASSETS (LIABILITIES)			(453,368 )		(547,405 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(303,293 )		(370,053 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(13,429 )		(17,821 )

NET LIABILITIES			(316,722 )		(387,874 )

CAPITAL AND RESERVES
Called up share capital	6		100		100
Profit and Loss Account			(316,822 )		(387,974 )

SHAREHOLDERS' FUNDS			(316,722)		(387,874)

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A I Foods Ltd

Abridged 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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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.

All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 August 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr Areej Khan

Director

28th August 2026

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

1. General Information

A I Foods Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10357353 . The registered office is 44 Ingestre Road, Hall Green, Birmingham, West Midlands, B28 9EG.

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.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are licence fee and it is amortised to profit and loss account over its estimated economic life of 10 years.

2.4. 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:

Freehold	2% on straight line
Plant & Machinery	25% on reducing balance
Fixtures & Fittings	25% on reducing balance

2.5. 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.

2.6. Taxation

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

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 year 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.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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A I Foods Ltd

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 August 2025

2.6. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 40 (2024: 41)

4. Intangible Assets

	Total
	£
Cost
As at 1 September 2024	24,000

As at 31 August 2025	24,000

Amortisation
As at 1 September 2024	19,200
Provided during the period	2,400

As at 31 August 2025	21,600

Net Book Value
As at 31 August 2025	2,400

As at 1 September 2024	4,800

5. Tangible Assets

	Total
	£
Cost
As at 1 September 2024	347,195
Additions	430

As at 31 August 2025	347,625

Depreciation
As at 1 September 2024	174,643
Provided during the period	25,307

As at 31 August 2025	199,950

Net Book Value
As at 31 August 2025	147,675

As at 1 September 2024	172,552

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A I Foods Ltd

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 August 2025

6. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

7. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Not later than one year	69,000	69,000
Later than one year and not later than five years	279,000	276,000
Later than five years	513,000	585,000

	861,000	930,000

8. Pension Commitments

The company operates a defined contribution pension scheme for staff. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £57 (PY £106) were due to the fund. They are included in Other Creditors.

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