E.H.L. Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 03022540 (England and Wales)

REPORT OF THE DIRECTORS AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2026

FOR

E.H.L. LTD

Page

Company Information

1

Report of the Directors

2

Balance Sheet

3

to

4

Notes to the Financial Statements

5

to

9

DIRECTORS:

Mrs M E Bairstow

Mr N Ul-Haq

Ms T J Alonzo

SECRETARY:

Mrs M E Bairstow

REGISTERED OFFICE:

Unit 7 and 8 Broadstone Hall

Industrial Estate

Gregson Road

Reddish

Greater Manchester

SK5 7SS

REGISTERED NUMBER:

03022540 (England and Wales)

ACCOUNTANTS:

Cadishead Accountancy Services Limited

Britannic House

657 Liverpool Road

Irlam

Manchester

Lancashire

M44 5XD

BANKERS:

Barclays Bank Plc

Reddish Road

Stockport

Manchester

SK5 7AA

The directors present their report with the financial statements of the company for the year ended 31 July 2026.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of the sale of herbs and spices.

DIRECTORS

The directors set out in the table below have held office during the whole of the period from 1 August 2025 to the date of this report.

The beneficial interests of the directors holding office at 31 July 2026 in the shares of the company, according to the register of directors' interests, were as follows:

31.7.26

1.8.25

Ordinary B shares of £1 each

Mrs M E Bairstow

1

Mr N Ul-Haq

-

Ms T J Alonzo

-

Ordinary C shares of £1 each

Mrs M E Bairstow

-

Mr N Ul-Haq

1

Ms T J Alonzo

-

Ordinary D shares of £1 each

Mrs M E Bairstow

-

Mr N Ul-Haq

1

Ms T J Alonzo

1

Ordinary E shares of £1 each

Mrs M E Bairstow

-

Mr N Ul-Haq

-

Ms T J Alonzo

1

Ordinary A shares of £1 each

Mrs M E Bairstow

46

Mr N Ul-Haq

27

Ms T J Alonzo

27

These directors did not hold any non-beneficial interests in any of the shares of the company.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

Mr N Ul-Haq - Director

23 October 2026

FIXED ASSETS

Intangible assets

4

-

Property, plant and equipment

5

823,717

801,848

823,717

801,848

CURRENT ASSETS

Inventories

6

1,076,427

754,238

Debtors

7

1,365,347

1,450,815

Cash at bank and in hand

1,916,457

1,907,033

4,358,231

4,112,086

CREDITORS

Amounts falling due within one year

8

(1,448,039

)

(1,459,103

)

NET CURRENT ASSETS

2,910,192

2,652,983

TOTAL ASSETS LESS CURRENT
LIABILITIES

3,733,909

3,454,831

CREDITORS

Amounts falling due after more than one
year

9

(144,705

)

(182,543

)

PROVISIONS FOR LIABILITIES

12

(27,795

)

(31,242

)

NET ASSETS

3,561,409

3,241,046

CAPITAL AND RESERVES

Called up share capital

105

Retained earnings

3,561,304

3,240,941

SHAREHOLDERS' FUNDS

3,561,409

3,241,046

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 23 October 2026 and were signed on its behalf by:

Mr N Ul-Haq - Director

Mrs M E Bairstow - Director

1.	STATUTORY INFORMATION

E.H.L. Ltd 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.

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

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of nil years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Freehold property

-

2% on cost

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on cost

Stocks

Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 41 (2025 - 41 ) .

4.	INTANGIBLE FIXED ASSETS

Computer

software

£

COST

At 1 August 2025

and 31 July 2026

5,133

AMORTISATION

At 1 August 2025

and 31 July 2026

5,133

NET BOOK VALUE

At 31 July 2026

-

At 31 July 2025

-

5.	PROPERTY, PLANT AND EQUIPMENT

Freehold

Plant and

Motor

Computer

property

machinery

vehicles

equipment

Totals

£

COST

At 1 August 2025

822,833

498,458

66,990

36,096

1,424,377

Additions

-

40,280

55,490

-

95,770

At 31 July 2026

822,833

538,738

122,480

36,096

1,520,147

DEPRECIATION

At 1 August 2025

146,249

416,895

32,037

27,348

622,529

Charge for year

16,456

30,460

22,611

4,374

73,901

At 31 July 2026

162,705

447,355

54,648

31,722

696,430

NET BOOK VALUE

At 31 July 2026

660,128

91,383

67,832

4,374

823,717

At 31 July 2025

676,584

81,563

34,953

8,748

801,848

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 August 2025

and 31 July 2026

57,290

DEPRECIATION

At 1 August 2025

25,065

Charge for year

8,056

At 31 July 2026

33,121

NET BOOK VALUE

At 31 July 2026

24,169

At 31 July 2025

32,225

6.	INVENTORIES

31.7.26

31.7.25

£

Stocks

1,076,427

754,238

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.26

31.7.25

£

Trade debtors

1,246,463

1,346,608

Other debtors

118,884

104,207

1,365,347

1,450,815

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.26

31.7.25

£

Bank loans and overdrafts

22,732

21,877

Hire purchase contracts (see note 10)

12,009

17,583

Trade creditors

1,151,723

1,101,265

Taxation and social security

246,369

300,625

Other creditors

15,206

17,753

1,448,039

1,459,103

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.7.26

31.7.25

£

Bank loans

144,705

170,020

Hire purchase contracts (see note 10)

-

12,523

144,705

182,543

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

64,091

92,438

10.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

31.7.26

31.7.25

£

Net obligations repayable:

Within one year

12,009

17,583

Between one and five years

-

12,523

12,009

30,106

Non-cancellable

operating leases

31.7.26

31.7.25

£

Within one year

96,090

99,095

11.	SECURED DEBTS

The following secured debts are included within creditors:

31.7.26

31.7.25

£

Bank loans

167,437

191,897

Hire purchase contracts

12,009

30,106

179,446

222,003

Hire purchase agreements are secured against assets to which they relate.

Bank loans are secured by fixed and floating charge over the undertaking and all property and assets present and future, including goodwill, book debts, uncalled capital, buildings, fixtures, fixed plant & machinery.

12.	PROVISIONS FOR LIABILITIES

31.7.26

31.7.25

£

Deferred tax

27,795

31,242

Deferred

tax

£

Balance at 1 August 2025

31,242

Accelerated capital allowances

(3,447

)

Balance at 31 July 2026

27,795

13.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The company directors own the property occupied by the company and received rent of £96,000 (2025 : £91,000) during the year.

14.	ULTIMATE CONTROLLING PARTY

The company was under the control of its directors throughout the year.