REGISTERED NUMBER: 10186262 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2025

for

MARUF & CO LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M Rahman

A Akther

REGISTERED OFFICE:

137 The Drive

Ilford

IG1 3JF

REGISTERED NUMBER:

10186262 (England and Wales)

ACCOUNTANTS:

Golder Baqa Limited

Ground Floor

1 Baker's Row

London

EC1R 3DB

FIXED ASSETS

Investment property

4

3,572,969

2,741,853

CURRENT ASSETS

Debtors

5

10,540

-

Cash at bank

2,919

2,270

13,459

2,270

CREDITORS

Amounts falling due within one year

6

1,215,704

881,470

NET CURRENT LIABILITIES

(1,202,245

)

(879,200

)

TOTAL ASSETS LESS CURRENT LIABILITIES

2,370,724

1,862,653

CREDITORS

Amounts falling due after more than one year

7

2,257,200

1,740,866

NET ASSETS

113,524

121,787

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

113,424

121,687

113,524

121,787

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 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 6 October 2025 and were signed on its behalf by:

M Rahman - Director

1.	STATUTORY INFORMATION

MARUF & CO 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 represents net invoiced sales of services, excluding Value Added Tax.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 June 2024

2,741,853

Additions

831,116

At 31 May 2025

3,572,969

NET BOOK VALUE

At 31 May 2025

3,572,969

At 31 May 2024

2,741,853

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Other debtors

10,540

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Corporation tax

-

4,782

Other creditors

299,398

218,975

Directors' loan account

913,906

656,633

Accrued expenses

2,400

1,080

1,215,704

881,470

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.5.25

31.5.24

£

£

Bank loans

2,257,200

1,740,866

The bank loans are secured by way of a fixed charged over the company's assets.

8.	ULTIMATE CONTROLLING PARTY

The board of directors control the company

9.	RELATED PARTY DISCLOSURE

At the balance sheet date, an amount of £913,906 (2024: £656,633) was owed to Mr Rahman and Mrs Akther, who are directors of the company. The loan is unsecured, interest free and repayable on demand.