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Registration number: 06956796

Bailey Ahmad Holdings Limited Unaudited Financial Statements for the Year Ended 31 March 2025
Brebners Chartered Accountants 1 Suffolk Way Sevenoaks Kent TN13 1YL

Bailey Ahmad Holdings Limited

Statement of Financial Position as at 31 March 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Investments | 4 | 394 | 137,946
Current assets |  |  |
Debtors | 5 | 102,107 | 205,249
Cash at bank and in hand |  | 38,040 | 10,402
|  | 140,147 | 215,651
Creditors: Amounts falling due within one year | 6 | (119,186) | (280,130)
Net current assets/(liabilities) |  | 20,961 | (64,479)
Net assets |  | 21,355 | 73,467
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | 21,255 | 73,367
Shareholders' funds |  | 21,355 | 73,467

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

The directors have elected not to include a copy of the Income Statement within the financial statements, in accordance with the special provisions relating to companies subject to the small companies regime within the Companies Act 2006, section 444.

Approved and authorised by the Board on 20 October 2025 and signed on its behalf by:

.........................................

Mr T Ahmad

Director

Company registration number: 06956796

Bailey Ahmad Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1 | General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
c/o Brebners
1 Suffolk Way
Sevenoaks
Kent
TN13 1YL

The principal activity of the company is that of an investment holding company.

2 | Accounting policies

Statement of compliance

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' Section 1A and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except any items disclosed in the accounting policies as being shown at fair value and are presented in sterling, which is the functional currency of the entity.

Summary of significant accounting policies

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented.

Consolidation

The company has taken advantage of the option not to prepare consolidated financial statements contained in section 399 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

Going concern

The group made a profit for the year ended 31 March 2025 and the company had net assets at that date of £21,355.
On the basis of the above, and after making enquiries, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the directors continue to adopt the going concern basis in preparing the financial statements.

Tax

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Bailey Ahmad Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Investments

Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Dividends on equity securities are recognised in income when receivable.
Investments are reviewed annually and adjusted as necessary for any differences in the market value of the asset. Changes in fair value are recognised in the profit and loss.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, as estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company during the year, was 0 (2024 - 0).

Bailey Ahmad Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

4 | Investments

| 2025 £ | 2024 £
Investments in subsidiaries | 394 | 394
Investment in associates | - | 137,552
| 394 | 137,946

Subsidiaries | £
Cost or valuation
At 1 April 2024 and 31 March 2025 | 394
Carrying amount
At 31 March 2025 | 394
At 31 March 2024 | 394

Associates | £
Cost
At 1 April 2024 | 137,552
Disposals | (120,640)
At 31 March 2025 | 16,912
Provision
At 1 April 2024 | -
Provision | 16,912
At 31 March 2025 | 16,912
Carrying amount
At 31 March 2025 | -
At 31 March 2024 | 137,552

5 | Debtors

| Note | 2025 £ | 2024 £
Amounts owed by group undertakings | 7 | 43,387 | -
Other debtors |  | 58,720 | 205,249
|  | 102,107 | 205,249

Bailey Ahmad Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Trade creditors | 4,500 | -
Amounts owed to group undertakings | - | 144,176
Other creditors | 114,686 | 135,954
| 119,186 | 280,130

7 | Related party transactions

In accordance with FRS 102 paragraph 1AC.35 exemption has been taken not to disclose transactions in the year or amounts falling due between undertakings that are wholly owned within the group.