REGISTERED NUMBER: 12328083 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 JULY 2023 TO 31 DECEMBER 2024

FOR

AHAMRAJ LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs D P Sperring

A Sperring

REGISTERED OFFICE:

West Winds

The Street

Selmeston

Polegate

BN26 6UD

REGISTERED NUMBER:

12328083 (England and Wales)

ACCOUNTANTS:

Galloways Accounting (Hove) Limited

15 West Street

Brighton

East Sussex

BN1 2RL

FIXED ASSETS

Intangible assets

4

89,455

107,963

Tangible assets

5

562,982

87,302

652,437

195,265

CURRENT ASSETS

Stocks

12,190

16,506

Debtors

6

37,689

21,235

Cash at bank and in hand

240,975

133,980

290,854

171,721

CREDITORS

Amounts falling due within one year

7

(718,250

)

(340,454

)

NET CURRENT LIABILITIES

(427,396

)

(168,733

)

TOTAL ASSETS LESS CURRENT LIABILITIES

225,041

26,532

CREDITORS

Amounts falling due after more than one year

8

(151,939

)

(23,274

)

NET ASSETS

73,102

3,258

CAPITAL AND RESERVES

Called up share capital

91

91

Share premium

368

368

Capital redemption reserve

9

14

14

Retained earnings

72,629

2,785

73,102

3,258

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2024 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 September 2025 and were signed on its behalf by:

Mrs D P Sperring - Director

1.	STATUTORY INFORMATION

Ahamraj Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the

Company and the revenue can be reliably measured. Revenue is measured as the fair value of the

consideration received or receivable, excluding discounts, rebates, value added tax and other sales

taxes. The following criteria must also be met before revenue is recognised:

Restaurant sales

Revenue represents invoiced sales from the restaurant including both food and beverage. Revenue

is recognised at the point of completion of a transaction with a customer.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, 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.

Other intangibles are being amortised evenly over their estimated useful life of ten 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.

Improvements to property

-

10% straight line

Plant and machinery

-

10% straight line

Fixtures and fittings

-

straight line over 3 - 5 years

Stocks

Stocks 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 period comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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

The average number of employees during the period was 44 (2023 - 48 ) .

4.	INTANGIBLE FIXED ASSETS

Other

Goodwill

intangibles

Totals

£

£

£

COST

At 1 July 2023

and 31 December 2024

185,072

6

185,078

AMORTISATION

At 1 July 2023

77,112

3

77,115

Amortisation for period

18,507

1

18,508

At 31 December 2024

95,619

4

95,623

NET BOOK VALUE

At 31 December 2024

89,453

2

89,455

At 30 June 2023

107,960

3

107,963

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

Totals

£

£

£

£

COST

At 1 July 2023

38,508

65,982

33,783

138,273

Additions

308,910

233,908

6,995

549,813

Disposals

(38,507

)

(14,049

)

(19,854

)

(72,410

)

At 31 December 2024

308,911

285,841

20,924

615,676

DEPRECIATION

At 1 July 2023

12,285

22,323

16,363

50,971

Charge for period

13,509

13,839

7,109

34,457

Eliminated on disposal

(18,227

)

-

(14,507

)

(32,734

)

At 31 December 2024

7,567

36,162

8,965

52,694

NET BOOK VALUE

At 31 December 2024

301,344

249,679

11,959

562,982

At 30 June 2023

26,223

43,659

17,420

87,302

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

Plant and

machinery

£

COST

Additions

190,127

At 31 December 2024

190,127

DEPRECIATION

Charge for period

4,741

At 31 December 2024

4,741

NET BOOK VALUE

At 31 December 2024

185,386

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Other debtors

34,155

21,235

Prepayments

3,534

-

37,689

21,235

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Bank loans and overdrafts

266,635

9,932

Hire purchase contracts

43,268

-

Trade creditors

171,724

111,549

Tax

-

5,433

Social security and other taxes

18,364

13,037

VAT

87,009

40,575

Other creditors

89,051

115,375

Pensions payable

4,489

3,890

Directors' loan accounts

29,020

-

Accrued expenses

8,690

40,663

718,250

340,454

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Bank loans - 1-2 years

7,782

10,183

Bank loans - 2-5 years

-

13,091

Hire purchase contracts

144,157

-

151,939

23,274

9.

RESERVES

Capital

redemption

reserve

£

At 1 July 2023

and 31 December 2024

14

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the period, Mrs D & A Sperring introduced their loan to the company. As at 31 December 2024., the company owed them £29,020. This balance represented the maximum amount outstanding during the year and the loan is interest free and repayable on demand.