REGISTERED NUMBER: 09255969 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

PURE FINE INDIAN FOOD LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

F Vanoo

SECRETARY:

REGISTERED OFFICE:

67 Fulham High Street

London

SW6 3JJ

REGISTERED NUMBER:

09255969 (England and Wales)

ACCOUNTANTS:

Malshahz Accountants

27 Russell Road

Whetstone

London

N20 0TN

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

9,903

11,650

9,903

11,650

CURRENT ASSETS

Stocks

15,222

13,986

Debtors

6

127,013

128,089

Cash at bank and in hand

14,328

9,519

156,563

151,594

CREDITORS

Amounts falling due within one year

7

(205,045

)

(109,635

)

NET CURRENT (LIABILITIES)/ASSETS

(48,482

)

41,959

TOTAL ASSETS LESS CURRENT LIABILITIES

(38,579

)

53,609

CREDITORS

Amounts falling due after more than one year

8

-

(34,994

)

NET (LIABILITIES)/ASSETS

(38,579

)

18,615

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(38,679

)

18,515

SHAREHOLDERS' FUNDS

(38,579

)

18,615

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 October 2026 and were signed by:

F Vanoo - Director

1.	STATUTORY INFORMATION

Pure Fine Indian Food 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.

During the year the company made a loss of £57,194 (2025: Profit of £3,282) and at the balance sheet date its liabilities exceeded its total assets by £38,579 (2025: assets exceeded its liabilities £18,615). The directors and shareholders have confirmed that they will continue to financially support the company's operations.

Owing to the continuing availability of financial support, it is considered appropriate to prepare the financial statements on the going concern basis which assumes that the company will be in operational existence for the foreseeable future.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2016, is being amortised evenly over its estimated useful life of ten years.

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings

-

in accordance with the property

Plant and machinery etc

-

15% on reducing balance

Stocks

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2025 - 10 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

20,000

AMORTISATION

At 1 April 2025

and 31 March 2026

20,000

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2025

and 31 March 2026

27,778

55,902

83,680

DEPRECIATION

At 1 April 2025

27,778

44,252

72,030

Charge for year

-

1,747

1,747

At 31 March 2026

27,778

45,999

73,777

NET BOOK VALUE

At 31 March 2026

-

9,903

9,903

At 31 March 2025

-

11,650

11,650

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Other debtors

127,013

128,089

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

28,701

34,858

Trade creditors

15,048

-

Taxation and social security

57,549

33,636

Other creditors

103,747

41,141

205,045

109,635

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans

-

34,994