Milma Foods UK Limited - Filleted accounts

Registered number

06574576

Milma Foods UK Limited

Filleted Accounts

31 December 2025

Milma Foods UK Limited
Registered number:		06574576
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		20,800			23,870

Current assets
Stocks		23,300			22,200
Debtors	4	43,050			32,850
Cash at bank and in hand		18,203			25,194
		84,553			80,244

Creditors: amounts falling due within one year	5	(55,754)			(70,122)

Net current assets			28,799			10,122

Total assets less current liabilities			49,599			33,992

Creditors: amounts falling due after more than one year	6		(18,500)			(23,000)



Net assets			31,099			10,992

Capital and reserves
Called up share capital			30			30
Profit and loss account			31,069			10,962

Shareholders' funds			31,099			10,992

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




I.A.R.Zaffarullah
Director
Approved by the board on 15 October 2026

Milma Foods UK Limited
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts 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 (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	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:

	Leasehold land and buildings			Now fully amortised
	Delivery van			15% reducing balance
	Plant and machinery			15% reducing balance

	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 not recognised in the accounts

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					10		9


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 January 2025	5,000		16,155		39,860		61,015
	Additions	-		510		-		510
	At 31 December 2025	5,000		16,665		39,860		61,525

	Depreciation
	At 1 January 2025	5,000		12,331		19,814		37,145
	Charge for the year	-		573		3,007		3,580
	At 31 December 2025	5,000		12,904		22,821		40,725

	Net book value
	At 31 December 2025	-		3,761		17,039		20,800
	At 31 December 2024	-		3,824		20,046		23,870


4	Debtors					2025		2024
£							£

	Trade debtors					31,800		21,600
	Other debtors					11,250		11,250
						43,050		32,850


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					4,500		4,500
	Trade creditors					18,746		11,878
	Taxation and social security costs					13,193		7,822
	Directors' account					17,350		17,349
	Other creditors					590		267
	Accruals					1,375		28,306
						55,754		70,122


6	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					18,500		23,000


7	Related party transactions

	At the reporting date the company owes £17,350 (2024 - £17,350) to the Director I.A.R.Zaffarullah. This is interest free and repayable on demand.


8	Controlling party

	The company is cotrolled by I.A.R.Zaffarullah.


9	Other information

	Milma Foods UK Limited is a private company limited by shares and incorporated in England. Its registered office is:
	346 High Street North
	London
	E12 6PH