Pak Mecca Meats Limited

Registered number

03386185

Consolidated Group Report and Financial Statements

31 August 2025

Pak Mecca Meats Limited
Group Report and accounts
Contents




Page

Company information	1
Directors' report	2-3
Statement of directors' responsibilities	4
Strategic report	5-9
Independent auditor's report	10-12
Group Income statement	13
Group statement of comprehensive income	14
Group statement of financial position	15
Company statement of financial position	16
Group Statement of changes in equity	17
Company Statement of changes in equity	18
Group Statement of cash flows	19-20
Notes to the financial statements	21-29

Pak Mecca Meats Limited

Group - Company Information

Directors

Mohammad Akram

Amer Islam Choudhery

Adil Islam Choudhery (Appointed 20/05/2024 and Resigned 01/03/2025)

Auditors

Vision Consulting Accountants Limited

The Gherkin, 28th Floor

30 St Mary Axe

London

EC3A 8EP

Registered office

162

Bishop Street

Birmingham

B5 7EJ

Registered number

03386185

Pak Mecca Meats Limited
Registered number:		03386185
Directors' Report (Consolidated)

The directors present their report and consolidated financial statements for the year ended 31 August 2025.

Principal activities
The company's principal activity during the year continued to be the wholesale of meat.

Future developments
The auditors, Vision Consulting Accountants Limited, will be proposed for re-appointment in accordance with section 485 of Companies Act 2006.

Dividends
The directors recommend a final dividend of £39,250 (£1.05 per share) (2024:£48,000) (£1.28 per Share).

Directors
The following persons served as directors during the year:

	Mohammad Akram
	Amer Islam Choudhery
	Adil Islam Choudhery (Appointed 20/05/2024 and Resigned 01/03/2025)

Streamlined Energy and Carbon Reporting (SECR)

UK Greenhouse gas emissions and energy use data for the period 1 September to 31 August:

			2025
	Energy consumption used to calculate emissions (kWh)		1,575,786

	Scope 2 - Emissions in metric tonnes CO2e
	Gas consumption		146

	Scope 2- Emissions in metric tonnes CO2e
	Purchased electricity		132

	Total gross emissions in metric tonnes CO2e		278

	Intensity ratio tonnes per CO2e		3.30

The Pak Mecca Meats culture is to attain the highest environmental compliance within our business and to ensure our activities minimise our effect on the environment where possible in order to reduce our carbon footprint. We are actively seeking to reduce our energy use through continuous investment in more efficient plant, machinery & processes.

Quantification and reporting methodology

We have followed the 2019 HM Government Environmental Reporting Guidelines. We have also used the GHG Reporting Protocol - Corporate Standard and have used the 2025 UK Government's Conversion Factors for Company Reporting.

Intensity measurement

The chosen intensity measurement ratio is total gross greenhouse-gas emissions in metric tonnes CO2e per £1 million turnover. The intensity ratio for the period was 3.30 tCO2e per £1 million turnover.

Other disclosure
As permitted by SI 2008/410 7Sch 1A certain disclosures required to be in the Directors’ Report have been disclosed in the Strategic Report.

Disclosure of information to auditors

Each person who was a director at the time this report was approved confirms that:
●	so far as he is aware, there is no relevant audit information of which the company's auditor is unaware; and
●	he has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the company's auditor is aware of that information.



This report was approved by the board on 30 September 2026 and signed on its behalf.



Mr Amer Islam Choudhery
Director

Pak Mecca Meats Limited
Statement of Directors' Responsibilities

The directors are responsible for preparing the report and consolidated financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102 and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:
●	select suitable accounting policies and then apply them consistently;
●	make judgements and estimates that are reasonable and prudent;
●	state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
●	prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Pak Mecca Meats Limited
Group's Strategic Report

REVIEW AND ANALYSIS OF THE GROUP'S BUSINESS DURING THE CURRENT YEAR

Development and financial performance during the year and at the reporting date 31 August 2025.

Pak Mecca Meats Ltd is a prominent Halal meat abattoir company that provides high-quality and ethically sourced products to domestic and international markets. This strategic report outlines the company's plan to reinforce its position as a leading Halal meat supplier, enhance operational efficiency, expand its product range, and maintain the highest standards of Halal compliance and customer satisfaction.

Company Overview:
Pak Mecca Meats Limited is a family-owned business built on the foundations of principle, integrity and quality. Our founder, Mr Akram, has operated for over 40 years and has seen significant growth and progression in the meat industry. We credit our advancements and growth to our perseverance and belief in the vision at the time of the company's inception.

Vision, Mission, and Values:
From its very origin, Pak Mecca Meats Limited has been a halal supplier certified by the Halal Monitoring Committee (HMC), which is the leading organisation in monitoring and providing the best security in halal production. We aim to provide good service and the highest quality lamb and mutton to wholesalers, major catering companies, food processors and large parts of the fast-food catering industries. We ensure transparency and traceability with all our lamb and mutton products generating value and building trust. We are dedicated to ensuring that our customers receive the highest level of service, along with the highest industry standards of efficiency.

Market Analysis:
The global demand for Halal meat is on the rise, driven by increasing awareness of Halal dietary preferences among non-Muslim consumers. Pak Mecca Meats Ltd can capitalise on this trend by expanding its presence in key export markets while maintaining a strong domestic foothold.

Strategic Objectives:
a) Halal Compliance and Ethical Sourcing: - Strengthen the Halal certification process and work closely with reputable Halal certifying bodies to maintain the highest standards. - Source livestock only from ethical suppliers who adhere to animal welfare guidelines and sustainable farming practices. b) Product Diversification: - Introduce new Halal meat product lines and value-added products to cater to diverse consumer preferences. - Explore opportunities in Halal-certified processed meat products to expand the company's product range. c) Market Expansion: - Identify and target promising international markets with a high demand for Halal meat products. - Establish strategic partnerships with international distributors to enhance market penetration and increase exports. d) Operational Efficiency: - Invest in advanced processing technology and equipment to optimize production efficiency and reduce waste. - Implement lean management principles to streamline operations and enhance overall productivity. e) Customer Satisfaction: - Conduct regular surveys and feedback sessions to understand customer preferences and expectations better. - Develop personalised customer engagement strategies to strengthen loyalty and brand advocacy. f) Workforce Development: - Provide ongoing training to employees on Halal principles, quality assurance, and safety protocols. - Foster a culture of innovation and collaboration to encourage employee growth and contribution.

Operational Plan:
a) Technology Adoption: - Upgrade the abattoir facilities with modern Halal processing equipment to improve productivity and product consistency. - Implement a robust traceability system to ensure transparency and compliance throughout the supply chain. b) Supply Chain Optimization: - Establish long-term partnerships with ethical livestock farmers and ensure a continuous supply of high-quality Halal-certified animals. - Optimize logistics and distribution networks to ensure timely and efficient delivery of products. c) Compliance and Regulation: - Appoint a dedicated Halal compliance team to monitor and uphold Halal standards in all operations. - Regularly audit the abattoir facilities to ensure compliance with industry regulations and ethical guidelines.

Marketing and Sales Strategy:
Promote the company's commitment to Halal integrity and ethical sourcing through targeted marketing campaigns. Participate in international Halal trade shows and exhibitions to showcase the company's Halal-certified products. Utilize digital marketing platforms and social media to engage with consumers and build brand awareness.

Financial Projections
The Group's Sales turnover during the year was £124,336,605 compared with £103,576,899 last year (an increase of 20.04%). Trading margins were 8.01%, and the group's gross profit margin has decreased by 1.26% when compared to the previous year (2024: 9.27%), reflecting a marginal increase in stock procurement price and product sourcing, change in wholesale prices, direct labour cost and market conditions for company products. Sales turnover reflected the continued demand for the group's products. Not long ago, the group invested in Research and development project and Implemented improved operational techniques in the plant and continues to do so on an ongoing basis. Directors are optimistic that the future margins will be more stable due to tighter cost-cutting exercises and better internal controls in purchasing and selling activities. Group net assets increased to £12,283,142 at 31 August 2025 from £11,875,860 at 31 August 2024. The increase principally reflects retained profit for the year, net of dividends. Tangible fixed assets increased to £15,098,618 following capital expenditure of £1,725,599 including investment in land and buildings, plant and machinery, and fixtures and equipment.

Key performance indicators
The key performance incdicaors are as follows:
	2025	2024
£		£
Turnover	124,336,605	103,576,899
Gross Profit	9,964,149	9,601,437
Gross Profit Margin	8.01%	9.27%
Profit before tax	519,118	789,533
Shareholder's funds	12,178,659	11,875,860

Principal Risk and Uncertainties Facing the Business

Competitor risks
There is significant competition from other market leaders, but the current standing of Pak Mecca Meats Ltd as one of the industry leaders reduces competitor risk. Pak Mecca Meats Ltd.'s commitment to maintaining the highest standards of Halal compliance, product quality, and customer satisfaction. The company is poised for sustainable growth and continued success as a leading Halal meat abattoir in the global market by strategically focusing on ethical sourcing, market expansion, operational efficiency, and product diversification.

Reliance on Key Suppliers
The Group does not rely on any one key supplier because the company's purchases are sourced from all over the United Kingdom.

Economic downturn
The demand for Meat products will always remain strong in any economic climate, and the directors are confident that the company's success will remain regardless of the economy's state.

Loss of key personnel
The Group's structure is robust enough to compensate for any loss of key personnel. The Group has been arranged so that all key staff have in place many support staff competent enough to carry out and share all tasks that fall upon each department in the event of a loss of a head of the department.

Financial Instruments
Currently, the group uses Bank loans and overdraft facilities secured by debenture on the land and buildings of the company. Apart from the standard banking arrangements, no complex financial instruments are used.

Financial risk management
The Group's operations expose it to financial risks like lamb prices, credit and foreign exchange risks. It has policies in place to reduce the negative impact on the company's financial performance.

Political Donations and Expenditure
During the year, the Group made no political donations, the charitable donations to Qualifying donations to UK charities amounted to £41,600, and no donations were made to any other third parties

Section 172(1) Statement
The Board of Directors confirm that during the year covered by this report, they have discharged their duties under section 172(1) of the Companies Act 2006 in a way they consider, in good faith, is likely to best promote the long term success of the Company for the benefit of its members as a whole, while having regard to other matters, including but not limited to: a) the likely consequences of any decision in the long term, b) the interests of the company's employees, c) the need to foster the company's business relationships with suppliers, customers, and others, d) the impact of the company's operations on the community and the environment, e) the desirability of the company maintaining a reputation for high standards of business conduct, and f) the need to act fairly as between members of the company. Taking into consideration this broad range interests is an important element of the decision-making process that the Board goes through, although in balancing multiple perspectives it is not always possible to reach a decision that is desirable for everyone.

Long term consequences of business decisions and maintaining high standards of business conduct
The Company operates within a sector where strong long-term relationships with all stakeholders are fundamental to the growth and success of the business. Consequently, consideration of and potential long-term impacts forms a key part of the decision-making process. The Directors also recognise that conflicts may arise between short-term and long-term consequences of a decision, and these are carefully considered as part of the process. Where possible, long-term benefits will always take priority. The Directors strive to operate to the highest levels of conduct. All staff are required to adhere to the Company polices, including the Equal Opportunities, Bullying and Harassment, and Anti-bribery policies. The Company operates a Confidential Reporting policy to provide staff and others with a confidential process to report any concerns they have so that they can be investigated properly.

Employee and Stakeholder engagement
Our employees are key to our business. We want to foster an environment where they feel empowered to deliver the best possible service levels to our customers, as well as provide them opportunities to continually grow and develop personally. The Company actively engages with its employees to identify and implement training programmes where appropriate. Regular staff briefings also provide the opportunity to update employees on performance and future direction of the Company, as well as providing a forum for them to ask the Directors any questions they may have. Staff feedback is also seen as an important opportunity for the Directors to reflect on how employees view the Company, and all staff are encouraged to provide their views in an annual staff survey. The Directors are continually seeking to build, maintain and develop strong long-term relationships with customers and suppliers that are not only mutually beneficial for both parties, but are focused on ensuring that food safety and compliance are at the forefront of what we do.

Community and environment . Acting fairly as between members of the company The Directors and all other employees of the business strive to treat all external stakeholders fairly and respectively and in a manner that aligns with Company values.
Pak Mecca Meats Limited is committed to having a positive impact on the community with the provision of quality food products while reducing its impact on the environment. The principle corporate social responsibility efforts of the Company are focused on providing good food responsibly and support of a local food charity. The transportation of goods constitutes our single greatest impact on the environment via the use of third-party logistics services. Where possible we make use of primary transport networks to reduce road miles. As part of our haulier selection process, logistics partners provide information on how they are reducing their impact on the environment.

This report was approved by the board on 30 September 2026 and signed on its behalf.



Mr Amer Islam Choudhery
Director

Pak Mecca Meats Limited
Independent auditor's report
to the members of the group of Pak Mecca Meats Limited

Opinion

We have audited the financial statements of Pak Mecca Meats Limited (the 'parent company') and its subsidiaries (the'group') for the year ended 31 August 2025 which comprise the Consolidated Income Statement, the Consolidated Statement of Comprehensive Income, the Consolidated Statement of Financial Position, the Company Statement of Financial Position, the Consolidated Statement of Changes in Equity, the Company Statement of Changes in Equity, the Consolidated Statement of Cash Flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
●	give a true and fair view of the state of the group’s and of the parent company's affairs as at 31 August 2025 and of the group’s profit for the year then ended;
●	have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice;
●	have been prepared in accordance with the requirements of the Companies Act 2006.


Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern
In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information
The other information comprises the information included in the annual report other than the financial statements and our auditor’s report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
●	the information given in the strategic report and the directors’ report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
●	the strategic report and the directors’ report have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the group and the parent company and its environment obtained in the course of the audit, we have not identified material misstatements in the group strategic report or the directors’ report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:
●	adequate accounting records have not been kept by the parent company, or returns adequate for our audit have not been received from branches not visited by us; or
●	the parent company financial statements are not in agreement with the accounting records and returns; or
●	certain disclosures of directors’ remuneration specified by law are not made; or
●	we have not received all the information and explanations we require for our audit.

Responsibilities of directors
As explained more fully in the directors’ responsibilities statement, the directors are responsible for the preparation of the Consolidated financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of consolidated financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the directors are responsible for assessing the group and the company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. Based on our understanding of the group and parent company and its industry, we considered that non-compliance with the following laws and regulations might have a material effect on the financial statements: employment regulation, health and safety regulation, anti-money laundering regulation. To help us identify instances of non-compliance with these laws and regulations, and in identifying and assessing the risks of material misstatement in respect to non-compliance, our procedures included, but were not limited to:- Inquiring of management and, where appropriate, those charged with governance, as to whether the company is in compliance with laws and regulations, and discussing their policies and procedures regarding compliance with laws and regulations;- Inspecting correspondence, if any, with relevant licensing or regulatory authorities;- Communicating identified laws and regulations to the engagement team and remaining alert to any indications of non-compliance throughout our audit; and- Considering the risk of acts by the company which were contrary to applicable laws and regulations, including fraud. We also considered those laws and regulations that have a direct effect on the preparation of the financial statements, such as tax legislation, pension legislation, the Companies Act 2006. In addition, we evaluated the directors' and management's incentives and opportunities for fraudulent manipulation of the financial statements, including the risk of management override of controls, and determined that the principal risks related to posting manual journal entries to manipulate financial performance, management bias through judgements and assumptions in significant accounting estimates, revenue recognition (which we pinpointed to the cut-off assertion), and significant one-off or unusual transactions. Our audit procedures in relation to fraud included but were not limited to:- Making enquiries of the directors and management on whether they had knowledge of any actual,suspected or alleged fraud;- Gaining an understanding of the internal controls established to mitigate risks related to fraud;- Discussing amongst the engagement team the risks of fraud; and- Addressing the risks of fraud through management override of controls by performing journal entry testing. There are inherent limitations in the audit procedures described above and the primary responsibility for the prevention and detection of irregularities including fraud tests with management. As with any audit, there remained a risk of non-detection of irregularities, as these may involve collusion, forgery, intentional omissions, misrepresentations or the override of internal controls.
A further description of our responsibilities for the audit of the financial statements is available on the Financial Reporting Council’s website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.


Use of our report
This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.


David White
(Senior Statutory Auditor)		The Gherkin, 28th Floor
for and on behalf of		30 St Mary Axe
Vision Consulting Accountants Limited		London
Statutory Auditor
30 September 2026		EC3A 8EP

Pak Mecca Meats Limited
Group Income Statement
for the year ended 31 August 2025


Notes		2025		2024
£			£

Turnover	3	124,336,605		103,576,899

Cost of sales		(114,372,456)		(93,975,462)

Gross profit		9,964,149		9,601,437

Distribution costs		(4,396,693)		(4,091,536)
Administrative expenses		(4,719,281)		(4,379,031)
Other operating income		103,175		136,679

Operating profit	4	951,350		1,267,549

(Loss)/profit on sale of fixed assets		(25,447)		15,946
Interest receivable		45		261
Interest payable	7	(406,830)		(494,223)

Profit on ordinary activities before taxation		519,118		789,533

Tax on profit on ordinary activities	8	(177,069)		(148,629)

Profit for the financial year		342,049		640,904

Pak Mecca Meats Limited
Group Statement of Comprehensive Income
for the year ended 31 August 2025


Notes	2025		2024
£		£

Profit for the financial year	342,049		640,904

Other comprehensive income

Total comprehensive income for the year	342,049		640,904

Pak Mecca Meats Limited
Group Statement of Financial Position
as at 31 August 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	9&10		68,038			95,688
Tangible assets	11		15,098,618			14,794,188
Investment property	13		499,476			499,476
Investments	14		500			500
			15,666,632			15,389,852

Current assets
Stocks	15	1,067,085			182,506
Debtors	16	14,240,377			13,366,061
Cash at bank and in hand		752,370			952,167
		16,059,832			14,500,734

Creditors: amounts falling due within one year	17	(12,741,639)			(10,993,613)

Net current assets			3,318,193			3,507,121

Total assets less current liabilities			18,984,825			18,896,973

Creditors: amounts falling due after more than one year	18		(5,408,312)			(5,699,894)

Provisions for liabilities
Deferred taxation	21		(1,397,854)			(1,321,219)

Net assets			12,178,659			11,875,860

Capital and reserves
Called up share capital	22		37,500			37,500
Capital redemption reserve			22,500			22,500
Other reserves	23		503,200			503,200
Profit and loss account	24		11,615,459			11,312,660

Total equity			12,178,659			11,875,860




Mr Amer Islam Choudhery
Director
Approved by the board on 30 September 2026

Pak Mecca Meats Limited
Company Statement of Financial Position
as at 31 August 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	9&10		68,038			95,688
Tangible assets	12		14,446,094			14,295,764
Investment property	13		499,476			499,476
Investments	14		600			600
			15,014,208			14,891,528

Current assets
Stocks	15	676,565			182,506
Debtors	16	11,379,342			10,070,757
Cash at bank and in hand		536,874			726,574
		12,592,781			10,979,837

Creditors: amounts falling due within one year	17	(10,881,174)			(9,026,236)

Net current assets			1,711,607			1,953,601

Total assets less current liabilities			16,725,815			16,845,129

Creditors: amounts falling due after more than one year	18		(5,408,312)			(5,699,894)

Provisions for liabilities
Deferred taxation	21		(1,236,592)			(1,197,022)
			(1,236,592)			(1,197,022)

Net assets			10,080,911			9,948,213

Capital and reserves
Called up share capital	22		37,500			37,500
Share premium			22,500			22,500
Other reserves	23		503,200			503,200
Profit and loss account	24		9,517,711			9,385,013

Total equity			10,080,911			9,948,213


As permitted by section 408 of the Companies Act 2006, the company has not presented its own profit and loss account and related notes. The company's profit for the year was £171,948 (2024 - £364,148 profit).



Mr Amer Islam Choudhery
Director
Approved by the board on 30 September 2026

Pak Mecca Meats Limited
Group Statement of Changes in Equity
for the year ended 31 August 2025

Share		Share			Capital redemption	Other		Profit		Total
capital		premium		reserves		reserves		and loss
account
£		£		£				£		£

At 1 September 2023	37,500		-		22,500		503,200		10,719,756		11,282,956

Profit for the financial year									640,904		640,904

Dividends									(48,000)		(48,000)

At 31 August 2024	37,500		-		22,500		503,200		11,312,660		11,875,860



At 1 September 2024	37,500		-		22,500		503,200		11,312,660		11,875,860

Profit for the financial year									342,049		342,049

Dividends									(39,250)		(39,250)

At 31 August 2025	37,500		-		22,500		503,200		11,615,459		12,178,659

Pak Mecca Meats Limited
Company Statement of Changes in Equity
for the year ended 31 August 2025

Share		Share		Other		Profit		Total
capital		premium		reserves		and loss
account
£		£		£		£		£

At 1 September 2023	37,500		22,500		503,200		9,068,865		9,632,065

Profit for the financial year							364,148		364,148

Dividends							(48,000)		(48,000)

At 31 August 2024	37,500		22,500		503,200		9,385,013		9,948,213



At 1 September 2024	37,500		22,500		503,200		9,385,013		9,948,213

Profit for the financial year							171,947		171,947

Dividends							(39,250)		(39,250)

At 31 August 2025	37,500		22,500		503,200		9,517,710		10,080,910

Pak Mecca Meats Limited
Group Statement of Cash Flows
for the year ended 31 August 2025

Notes		2025		2024
£			£
Operating activities
Profit for the financial year		342,049		640,904

Adjustments for:
Loss/(profit) on sale of fixed assets		25,447		(15,946)
Interest receivable		(45)		(261)
Interest payable		406,830		494,223
Tax on profit on ordinary activities		177,069		148,629
Depreciation		1,361,395		1,368,372
Amortisation of R&D		5,999		7,057
Amortisation of Licence Plate		21,651		21,651
(Increase)/decrease in stocks		(884,579)		55,000
Increase in debtors		(874,316)		(4,056,663)
Increase in creditors		1,969,121		2,546,960
		2,550,621		1,209,926

Interest received		45		261
Interest paid		(402,436)		(480,987)
Interest element of finance lease payments		(4,394)		(13,236)
Corporation tax paid		(361,388)		(340,049)

Cash generated by operating activities		1,782,448		375,915

Investing activities
Payments to acquire intangible fixed assets		-		(31,000)
Payments to acquire tangible fixed assets		(1,725,599)		(2,296,332)
Proceeds from sale of tangible fixed assets		34,327		453,173

Cash used in investing activities		(1,691,272)		(1,874,159)

Financing activities
Equity dividends paid		(39,250)		(48,000)
Repayment of loans		(249,371)		(229,517)
Capital element of finance lease payments		(53,375)		(93,097)

Cash used in financing activities		(341,996)		(370,614)

Net cash used
Cash generated by operating activities		1,782,448		375,915
Cash used in investing activities		(1,691,272)		(1,874,159)
Cash used in financing activities		(341,996)		(370,614)

Net cash used		(250,820)		(1,868,858)

Cash and cash equivalents at 1 September		(578,206)		1,290,652
Cash and cash equivalents at 31 August		(829,026)		(578,206)

Cash and cash equivalents comprise:
Cash at bank		752,370		952,167
Bank overdrafts	17	(1,581,396)		(1,530,373)
		(829,026)		(578,206)

Pak Mecca Meats Limited
Notes to the Group Accounts for the year ended 31 August 2025

Pak Mecca Meats Limited is a private company, limited by shares, registered in England and Wales.The company's registered number is 03386185 and registered office address is 162 Bishop Street Birmingham B5 7EJ.

1	Summary of significant accounting policies

	Basis of preparation
	The financial statements 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.

	The Group consolidated financial statements of Pak Mecca Meats Limited have been prepared in compliance with United Kingdom Accounting Standards, including Financial Reporting Standard 102, The Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland (FRS 102) and the Companies Act 2006. The company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group. The company has therefore taken advantage of exemptions from the following disclosure requirements for parent company information presented within the consolidated financial statements: - Section 7 'Statement of Cash Flows': Presentation of a statement of cash flow and related notes and disclosures; - Section 33 'Related Party Disclosures': Compensation for key management personnel.

	Basis of Consolidation
	The consolidated group financial statements include the accounts of the Company and its wholly-owned or controlled operating subsidiary. All intercompany accounts and transactions have been eliminated.

	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. 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. Research & Development - 15% reducing balance Licence plates are amortised evenly over their useful lives of 5 years

	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:

	Freehold buildings			Over 50 years
	Land			Nil
	Goodwill amortisation			Over 5 Years
	Leasehold land and buildings			Over the Lease term
	Leasehold land and buildings improvements			Over 50 years
	Plant and machinery			25% reducing balance
	Fixtures, fittings, tools and equipment			25% reducing balance


	Investment property
	Investment property is initially recognised at cost and then subsequently measured at fair value. Changes in value are recognised in profit or loss.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.
	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.

2	Judgements and key sources of estimation uncertainty
	In the application of the group's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are review on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. Stocks are stated in line with FRS102 which requires stocks to be measured at the lower of cost and estimated selling process less costs to complete and sell, see note 14 for stock value. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives. The assets are estimated to lose their value at the following rates:
	Freehold buildings			Over 50 years
	Land			Nil
	Goodwill amortisation			Over 5 Years
	Research & Development			15% reducing balance
	Leasehold land and buildings			Over the Lease term
	Leasehold land and buildings improvements			Over 50 years
	Plant and machinery			25% reducing balance
	Fixtures, fittings, tools and equipment			25% reducing balance

3	Analysis of turnover					2025		2024
£							£

	Sale of goods					124,336,605		103,576,899

	By geographical market:

	UK					81,347,672		63,923,522
	Europe					42,988,933		39,653,377
						124,336,605		103,576,899

	No further analysis of Turnover is provided as the directors consider that such disclosure would be severely detrimental to the interest of the company.

4	Operating profit					2025		2024
£							£
	This is stated after charging:

	Depreciation of owned fixed assets					1,276,165		1,250,599
	Depreciation of assets held under finance leases and hire purchase contracts					85,230		117,773
	Amortisation of Licence plate					21,651		21,651
	Amortisation of R&D					5,999		7,057
	Auditors' remuneration for audit services					14,000		10,500
	Auditors' remuneration for other services					9,441		37,831
	Key management personnel compensation (including directors' emoluments)					68,544		93,415


5	Directors' emoluments					2025		2024
£							£

	Emoluments					68,544		93,415
	Company contributions to defined contribution pension plans					2,617		2,175
						71,161		95,590


	Number of directors to whom retirement benefits accrued:					2025		2024
Number							Number

	Defined contribution plans					2		2


6	Staff costs					2025		2024
£							£

	Wages and salaries					378,395		384,492
	Social security costs					98,464		45,793
	Other pension costs					14,986		11,665
						491,845		441,950


	Average number of employees during the year					Number	Number

	Administration					18		21
	Operations					26		28
						44		49


7	Interest payable					2025		2024
£							£

	Bank loans and overdrafts					402,436		480,987
	Finance charges payable under finance leases and hire purchase contracts					4,394		13,236
						406,830		494,223




8	Taxation					2025		2024
£							£
	Analysis of charge in period
	Current tax:
	UK corporation tax on profits of the period					100,434		89,404
	Adjustments in respect of previous periods					-		(134,528)
						100,434		(45,124)

	Deferred tax:
	Origination and reversal of timing differences					76,635		193,753


	Tax on profit on ordinary activities					177,069		148,629


	Factors affecting tax charge for period
	The differences between the tax assessed for the period and the standard rate of corporation tax are explained as follows:

						2025		2024
£							£
	Profit on ordinary activities before tax					519,118		789,533

	Standard rate of corporation tax in the UK					25%		25%

£							£
	Profit on ordinary activities multiplied by the standard rate of corporation tax					129,780		197,383

	Effects of:
	Expenses not deductible for tax purposes					158,277		166,254
	Capital allowances for period in excess of depreciation					(187,623)		(274,233)
	Adjustments to tax charge in respect of previous periods					-		(134,528)

	Current tax charge for period					100,434		(45,124)

	Deferred tax: origination and reversal of timing differences					76,635		193,753

	Tax expense on profit on ordinary activities					177,069		148,629

	Factors that may affect future tax charges
	There were no factors that may affect future tax charges.
						Group and Company		Group and Company
9	Intangible fixed assets					2025		2024
	Licence Plate:	£						£

	Cost
	At 1 September 2024					108,251		108,251
	Additions					-		-
	Disposals					-		-
	At 31 August 2025					108,251		108,251

	Amortisation
	At 1 September 2024					52,553		30,902
	Provided during the year					21,651		21,651
	On disposals					-		-
	At 31 August 2025					74,204		52,553

	Carrying amount
	At 31 August 2025					34,047		55,698

						Group and Company		Group and Company
10	Research & Development					2025		2024
£							£

	Cost
	At 1 September 2024					146,756		146,756
	Additions					-		-
	Disposals					-		-
	At 31 August 2025					146,756		146,756

	Depreciation
	At 1 September 2024					106,766		99,709
	Provided during the year					5,999		7,057
	On disposals					-		-
	At 31 August 2025					112,765		106,766

	Carrying amount					33,991		39,990

11	Tangible fixed assets- Group
		Land and buildings		Plant and machinery		Fixtures, fittings, tools and equipment		Total
		Deemed cost		At cost		At cost
£			£		£		£
	Cost or valuation
	At 1 September 2024	11,134,269		7,308,378		1,998,733		20,441,380
	Additions	373,652		763,253		588,694		1,725,599
	Disposals	-		-		(301,733)		(301,733)
	At 31 August 2025	11,507,921		8,071,631		2,285,694		21,865,246

	Depreciation
	At 1 September 2024	701,022		4,001,615		944,555		5,647,192
	Charge for the year	150,207		857,463		353,725		1,361,395
	On disposals	-		-		(241,959)		(241,959)
	At 31 August 2025	851,229		4,859,078		1,056,321		6,766,628

	Carrying amount
	At 31 August 2025	10,656,692		3,212,553		1,229,373		15,098,618
	At 31 August 2024	10,433,247		3,306,763		1,054,178		14,794,188


						2025		2024
£							£
	Carrying amount of land and buildings on cost basis					9,358,365		9,134,920

						2025		2024
£							£
	Carrying value of plant and machinery included above held under finance leases and hire purchase contracts					241,953		346,919


	Land and buildings are stated at deemed cost less accumulated depreciation and any accumulated impairment losses. The deemed cost represents the directors’ valuation of the land and buildings as at 1 September 2015, being the date of transition to FRS 102. The valuation was determined by the directors using their knowledge of comparable transactions and prevailing market conditions. No independent valuer was engaged.
12	Tangible fixed assets - Company
		Land and buildings		Plant and machinery		Fixtures, fittings, tools and equipment		Total
		Deemed cost		At cost		At cost
£			£		£		£
	Cost or valuation
	At 1 September 2024	11,134,269		6,399,170		2,015,525		19,548,964
	Additions	373,652		464,075		588,694		1,426,421
	Disposals	-		-		(301,733)		(301,733)
	At 31 August 2025	11,507,921		6,863,245		2,302,486		20,673,652

	Depreciation
	At 1 September 2024	701,022		3,587,695		964,483		5,253,200
	Charge for the year	150,207		712,385		353,725		1,216,317
	On disposals	-		-		(241,959)		(241,959)
	At 31 August 2025	851,229		4,300,080		1,076,249		6,227,558

	Carrying amount
	At 31 August 2025	10,656,692		2,563,165		1,226,237		14,446,094
	At 31 August 2024	10,433,247		2,811,475		1,051,042		14,295,764


						2025		2024
£							£
	Carrying amount of land and buildings on cost basis					9,358,365		9,134,920
						2025		2024
£							£
	Carrying value of plant and machinery included above held under finance leases and hire purchase contracts					241,953		346,919

	Land and buildings are stated at deemed cost less accumulated depreciation and any accumulated impairment losses. The deemed cost represents the directors’ valuation of the land and buildings as at 1 September 2015, being the date of transition to FRS 102. The valuation was determined by the directors using their knowledge of comparable transactions and prevailing market conditions. No independent valuer was engaged.

13	Investment property					Group and Company		Group and Company
						2025		2024
£							£
	Valuation
	At 1 September 2024					499,476		499,476
	At 31 August 2025					499,476		499,476

	Investment property is carried at fair value determined annually by the group directors and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the Profit and Loss account.

14	Investments
Group			Company
		2025		2024		2025		2024
£			£		£		£
	Cost
	At 1 September 2024	500		500		600		600

	At 31 August 2025	500		500		600		600

15	Stocks					Group	Company
Sheep							Sheep
£							£
	Reconciliation of carrying amount of livestock

	At 1 September 2024					147,506		147,506
	Additions / purchases					143,023,292		76,555,433
	Livestock sold / transferred to cost of sales					(142,153,713)		(76,076,374)
	Deaths, wastage and other write-downs					-		-
	Impairment loss recognised					-		-
	Reversal of impairment loss					-		-
	Work in progress					-		-
	At 31 August 2025					1,017,085		641,565

						Group and Company		Group and Company
						2025		2024
£							£
	Finished goods and goods for resale					50,000		35,000
						50,000		35,000

	Carrying amount of total stock					1,067,085		182,506

16	Debtors
Group			Company
		2025		2024		2025		2024
£			£		£		£

	Trade debtors	8,387,748		6,851,244		5,529,582		3,616,293
	Other debtors	5,852,629		6,514,817		5,849,760		6,454,464
		14,240,377		13,366,061		11,379,342		10,070,757


17	Creditors: amounts falling due within one year

Group			Company
		2025		2024		2025		2024
£			£		£		£

	Bank overdrafts	1,581,396		1,530,373		1,231,298		1,232,741
	Bank Cheque in Transit	-		-
	Bank loans	207,214		207,214		207,214		207,214
	Obligations under finance lease and hire purchase contracts	60,024		71,188		60,024		71,188
	Trade creditors	8,713,563		7,239,155		3,437,272		2,249,000
	Amounts owed to group undertakings and undertakings in which the company has a participating interest	-		-		3,955,013		3,616,029
	Directors account	5,776		5,776		(81,957)		(81,957)
	Corporation tax	171,203		432,157		80,801		226,138
	Other taxes and social security costs	58,123		24,554		56,735		23,166
	Other creditors	1,857,343		1,423,421		1,868,297		1,434,375
	Accruals and deferred income	86,997		59,775		66,477		48,342
		12,741,639		10,993,613		10,881,174		9,026,236


18	Creditors: amounts falling due after one year

Group			Company
		2025		2024		2025		2024
£			£		£		£

	Bank loans	5,408,312		5,657,683		5,408,312		5,657,683
	Obligations under finance lease and hire purchase contracts	-		42,211		-		42,211
		5,408,312		5,699,894		5,408,312		5,699,894


						Group and Company		Group and Company
19	Loans					2025		2024
£							£
	Loans not wholly repayable within five years:
	Loan - Expires Jan 2035, interest rate 2.49% over base					1,414,995		1,595,332
	Loan - Expires April 2041, interest rate 2.95% over base					4,200,531		4,269,565
						5,615,526		5,864,897

	`
	Within one year or on demand					207,214		207,214
	Between one and two years					267,859		267,859
	Between two and five years					921,891		921,891
	After five years					4,218,562		4,467,933
						5,615,526		5,864,897

	Bank loans and overdraft are secured by debenture on the land and buildings of the company.

						Group and Company		Group and Company
20	Obligations under finance leases and hire purchase					2025		2024
	contracts					£	£

	Amounts payable:
	Within one year					60,024		71,188
	Within two to five years					-		42,211
						60,024		113,399


21	Deferred taxation
Group			Company
		2025		2024		2025		2024
£			£		£		£

	Revaluation of land and buildings	125,800		125,800		125,800		125,800
	Revaluation of investment property	135,000		135,000		135,000		135,000
	Accelerated capital allowances	1,137,054		1,060,419		975,792		936,222
		1,397,854		1,321,219		1,236,592		1,197,022

Group			Company
		2025		2024		2025		2024
£			£		£		£

	At 1 September	1,321,219		1,127,466		1,197,022		961,765
	Charged to the profit and loss account	76,635		193,753		39,570		235,257

	At 31 August	1,397,854		1,321,219		1,236,592		1,197,022



22	Share capital	Nominal		2025		2025		2024
value			Number		£		£
	Allotted, called up and fully paid:
	Ordinary shares	£1 each		37,500		37,500		37,500


23	Other reserves
Group			Company
		2025		2024		2025		2024
	Revaluation reserve	£	£		£		£

	At 1 September	503,200		503,200		503,200		503,200

	At 31 August	503,200		503,200		503,200		503,200


24	Profit and loss account
Group			Company
		2025		2024		2025		2024
£			£		£		£

	At 1 September	11,312,660		10,719,756		9,385,013		9,068,865
	Profit for the financial year	342,049		640,904		171,948		364,148
	Dividends	(39,250)		(48,000)		(39,250)		(48,000)

	At 31 August	11,615,459		11,312,660		9,517,711		9,385,013


25	Dividends					2025		2024
£							£

	Dividends on ordinary shares (note 24)					39,250		48,000



26	Directors transactions
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	Director 1
	Loans	5,776		-		-		5,776

	Director 2
	Loans	177,336		-		-		177,336

		183,112		-		-		183,112


27	Related party transactions					£	£

	Amounts due to the related party

	Group
	Other related parties					(212,770)		(291,735)

	Company
	Other related parties					(177,336)		(177,336)

	Amounts due from the related party

	Group
	Other related parties					3,676,959		3,808,261

	Company
	Other related parties					3,758,916		3,890,218

28	Controlling party

	In the opinion of the directors Mr Mohammed Akram is the ultimate controlling party.


29	Presentation currency

	The financial statements are presented in Sterling.


30	Legal form of entity and country of incorporation

	Pak Mecca Meats Limited is a private company limited by shares and incorporated in England.

31	Principal place of business

	The address of the company's principal place of business and registered office is:

	162
	Bishop Street
	Birmingham
	B5 7EJ