Registration number: SC619596

S&R Foods (Stirling) Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 6

S&R Foods (Stirling) Limited

Company Information

Directors

Mr Safdir Hashmat Mrs Rukshana Hashmat

Company secretary

Mrs Rukshana Hashmat

Registered office

Ironworks Business Centre Castle Laurie Works Bankside, , Falkirk FK2 7XE

Accountants

Mason & McVicker Ltd Crichton House Meeks Road Falkirk FK2 7EW

S&R Foods (Stirling) Limited

(Registration number: SC619596)
Balance Sheet as at 31 January 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	249,015	228,921
Current assets
Cash at bank and in hand		176,834	161,317
Creditors: Amounts falling due within one year	6	(308,502)	(324,384)
Net current liabilities		(131,668)	(163,067)
Total assets less current liabilities		117,347	65,854
Creditors: Amounts falling due after more than one year	6	(27,169)	(33,867)
Net assets		90,178	31,987
Capital and reserves
Retained earnings		74,661	31,987
Balance sheet suspense		15,517	-
Shareholders' funds		90,178	31,987

For the financial year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 21 October 2026 and signed on its behalf by:
 

......................................... Mr Safdir Hashmat Director

S&R Foods (Stirling) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

1	General information

Country of incorporation

The address of its registered office is:
Ironworks Business Centre
Castle Laurie Works
Bankside, ,
Falkirk
FK2 7XE
Scotland

These financial statements were authorised for issue by the Board on 21 October 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements were prepared in accordance with Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland and the Companies Act 2006'.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

S&R Foods (Stirling) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2025 - 0).

S&R Foods (Stirling) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

4	Tangible assets

	Land and buildings £	Fixtures and fittings £	Plant and machinery £	Motor vehicles  £	Total £
Cost or valuation
At 1 February 2025	180,904	9,953	50,245	-	241,102
Additions	-	17,475	-	20,956	38,431
At 31 January 2026	180,904	27,428	50,245	20,956	279,533
Depreciation
At 1 February 2025	-	5,789	6,392	-	12,181
Charge for the year	-	4,328	8,770	5,239	18,337
At 31 January 2026	-	10,117	15,162	5,239	30,518
Carrying amount
At 31 January 2026	180,904	17,311	35,083	15,717	249,015
At 31 January 2025	180,904	4,164	43,853	-	228,921

Included within the net book value of land and buildings above is £180,904 (2025 - £180,904) in respect of freehold land and buildings.
 

5

Debtors

Current	2026 £	2025 £
	-	-

S&R Foods (Stirling) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

6

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Trade creditors	17,396	27,180
Taxation and social security	48,688	14,562
Other creditors	242,418	282,642
	308,502	324,384

Creditors: amounts falling due after more than one year

	Note	2026 £	2025 £
Due after one year
Loans and borrowings	8	27,169	33,867

7	Share capital

8	Loans and borrowings

Non-current loans and borrowings

	2026 £	2025 £
Bank borrowings	27,169	33,867