H&J FOOD NEWS AND WINES LIMITED

H&J FOOD NEWS AND WINES LIMITED
Contents Page
For the year ended 30 November 2025

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

H&J FOOD NEWS AND WINES LIMITED Accountants' Report For the year ended 30 November 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 30 November 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Jaswal and Co Limited 30 November 2025 .................................................... Jaswal and Co Limited 121 Beavers Lane Hounslow TW4 6HF 05 October 2026 1

H&J FOOD NEWS AND WINES LIMITED
Accountants' Report
For the year ended 30 November 2025

Accountant’s report
You consider that the company is exempt from an audit for the year ended 30 November 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Jaswal and Co Limited
30 November 2025

....................................................

Jaswal and Co Limited
121 Beavers Lane

Hounslow
TW4 6HF
05 October 2026

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H&J FOOD NEWS AND WINES LIMITED
Statement of Financial Position
As at 30 November 2025

	Notes	2025 £	2024 £
Fixed assets
Intangible fixed assets	3	200,000	200,000
Tangible fixed assets	4	417,416	428,173
		617,416	628,173
Current assets
Stocks		149,000	169,000
Debtors		(37,495)	0
Cash at bank and in hand		12,069	(19,118)
		123,574	149,882
Creditors: amount falling due within one year		(291,604)	(295,954)
Net current assets		(168,030)	(146,072)

Total assets less current liabilities		449,386	482,101
Creditors: amount falling due after more than one year		(339,047)	(407,344)
Provisions for liabilities		(3,411)	0
Net assets		106,928	74,757

Capital and reserves
Called up share capital	5	100	100
Profit and loss account		106,828	74,657
Shareholders' funds		106,928	74,757

For the year ended 30 November 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 05 October 2026 and were signed by:

-------------------------------
Takdir Singh
Director

2

H&J FOOD NEWS AND WINES LIMITED
Notes to the Abridged Financial Statements
For the year ended 30 November 2025

General Information

H&J FOOD NEWS AND WINES LIMITED is a private company, limited by shares, registered in England and Wales, registration number 10490637, registration address 121 Beavers Lane, tw4 6hf.

The presentation currency is £ sterling.

1.

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.

Operating lease rentals

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.

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	20% Reducing Balance
Motor Vehicles	20% Reducing Balance
Fixtures and Fittings	10 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.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 14 (2024 : 11).

3.

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 01 December 2024	200,000	200,000
Additions	-	-
Disposals	-	-
At 30 November 2025	200,000	200,000
Net book values
At 30 November 2025	200,000	200,000
At 30 November 2024	200,000	200,000

4.

Tangible fixed assets

Cost or valuation	Land and Buildings	Plant and Machinery	Motor Vehicles	Fixtures and Fittings	Total
	£	£	£	£	£
At 01 December 2024	380,061	2,843	29,895	70,000	482,799
Additions	-	-	-	-	-
Disposals	-	-	-	-	-
At 30 November 2025	380,061	2,843	29,895	70,000	482,799
Depreciation
At 01 December 2024	-	1,308	12,641	40,677	54,626
Charge for year	-	307	3,450	7,000	10,757
On disposals	-	-	-	-	-
At 30 November 2025	-	1,615	16,091	47,677	65,383
Net book values
Closing balance as at 30 November 2025	380,061	1,228	13,804	22,323	417,416
Opening balance as at 01 December 2024	380,061	1,535	17,254	29,323	428,173

5.

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
100 Class A shares of £1.00 each	100		100
	100		100

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