REGISTERED NUMBER: 04580496 (England and Wales)

Financial Statements

for the Year Ended 30 March 2026

for

Middle West Curry Farm Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

M Morgan

I Morgan

SECRETARY:

M Morgan

REGISTERED OFFICE:

c/o Parker Cavendish, Suite 301

Stanmore Business and Innovation Centre

Howard Road

Stanmore

Middlesex

HA7 1FW

REGISTERED NUMBER:

04580496 (England and Wales)

ACCOUNTANTS:

Parker Cavendish

Chartered Accountants

Suite 301, Stanmore Business

and Innovation Centre

Howard Road

Stanmore

Middlesex

HA7 1FW

FIXED ASSETS

Tangible assets

4

576,017

584,512

CURRENT ASSETS

Debtors

5

6,475

8,817

Cash at bank

45

85

6,520

8,902

CREDITORS

Amounts falling due within one year

6

(323,651

)

(296,756

)

NET CURRENT LIABILITIES

(317,131

)

(287,854

)

TOTAL ASSETS LESS CURRENT LIABILITIES

258,886

296,658

CREDITORS

Amounts falling due after more than one year

7

(353,638

)

(373,963

)

NET LIABILITIES

(94,752

)

(77,305

)

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

(94,754

)

(77,307

)

SHAREHOLDERS' FUNDS

(94,752

)

(77,305

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 March 2026 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.

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

The financial statements were approved by the Board of Directors and authorised for issue on 2 October 2026 and were signed on its behalf by:

I Morgan - Director

1.	STATUTORY INFORMATION

Middle West Curry Farm 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Income is recognised when the service is provided.

Tangible fixed assets

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

Land and buildings

-

2% on cost-land element not depreciated

Plant and machinery etc

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Government grants

Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

Going concern

The directors consider that the going concern basis is appropriate and assume that the company will continue in operational existence for at least 12 months from the date of approval of these financial statements. The validity of this assumption is dependent upon the continued support of the company's creditors.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 31 March 2025

and 30 March 2026

623,831

53,990

677,821

DEPRECIATION

At 31 March 2025

48,347

44,962

93,309

Charge for year

6,238

2,257

8,495

At 30 March 2026

54,585

47,219

101,804

NET BOOK VALUE

At 30 March 2026

569,246

6,771

576,017

At 30 March 2025

575,484

9,028

584,512

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

6,475

8,817

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

21,978

22,236

Taxation and social security

5,888

-

Other creditors

295,785

274,520

323,651

296,756

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

353,638

373,963

2026

2025

£

£

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

306,624

320,587

8.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Lloyds bank loan

317,813

334,642

A loan of £400,000 was received from Lloyds bank in June 2017 over a 25 year term and is secured against the company's investment property.

9.	RELATED PARTY DISCLOSURES

Included in other creditors at the year end is an aggregate amount of £281,957 (2025: 269,032) due to directors' I Morgan and M Morgan. These balances have been provided unsecured, interest free and are repayable on demand.