LAL QILA LTD


Directors	Kaptan Miah
	Moshahid Miah
	Sabu Miah


Registered Address	Dudley Lane
	Dudley Lane
	Cramlington
	NE23 6UW


Registered Number	10028444 (England and Wales)

Balance Sheet as at
28 February 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		86,718		86,718
Tangible assets	4		92,171		94,393
			178,889		181,111
Current assets
Stocks	5	7,200		6,800
Debtors		9,298		-
Cash at bank and on hand		37,553		38,623
		54,051		45,423
Creditors amounts falling due within one year	6	(174,586)		(160,293)
Net current assets (liabilities)			(120,535)		(114,870)
Total assets less current liabilities			58,354		66,241
Creditors amounts falling due after one year	7		(13,471)		(24,023)
Net assets			44,883		42,218
Capital and reserves
Called up share capital			100		100
Profit and loss account			44,783		42,118
Shareholders' funds			44,883		42,218

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 23 July 2025, and are signed on its behalf by:

Kaptan Miah
Director

Moshahid Miah
Director

Sabu Miah
Director

Registered Company No. 10028444

LAL QILA LTD

Notes to the Financial Statements
for the year ended 28 February 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Reducing balance (%)
	Plant and machinery	4
	Fixtures and fittings	10

	Stocks and work in progress
	Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

Stocks and work in progress

Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.

Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

	Share capital
	Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds. Mr Kaptan Miah 60.00 Mr Sabu Miah 20.00 Moshahid Miah 20.00

2.	Average number of employees


		2025		2024
	Average number of employees during the year	16		16

3.	Intangible assets

	Goodwill	Other	Total
	£	£	£
Cost or valuation
At 01 March 24	66,000	20,718	86,718
At 28 February 25	66,000	20,718	86,718
Net book value
At 28 February 25	66,000	20,718	86,718
At 29 February 24	66,000	20,718	86,718

4.	Tangible fixed assets

	Plant & machinery	Fixtures & fittings	Total
	£	£	£
Cost or valuation
At 01 March 24	78,575	64,150	142,725
Additions	-	4,240	4,240
At 28 February 25	78,575	68,390	146,965
Depreciation and impairment
At 01 March 24	21,890	26,442	48,332
Charge for year	2,267	4,195	6,462
At 28 February 25	24,157	30,637	54,794
Net book value
At 28 February 25	54,418	37,753	92,171
At 29 February 24	56,685	37,708	94,393

5.	Stocks

	2025	2024
	£	£
Raw materials and consumables	7,200	6,800
Total	7,200	6,800

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	97,873	89,670
Taxation and social security	66,769	60,702
Accrued liabilities and deferred income	9,944	9,921
Total	174,586	160,293


	£ A Yasmin 81,342 Accounts Payable 16,531 Accruals 9,944 Paye and Nic payable 36,528 Provision For Corporation Tax 4,487 Vat 25,754 ----------- Total 174,586 ------------

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	13,471	24,023
Total	13,471	24,023


	Bank Loan 13,471