Dr K Latief Associates Ltd.

Dr K Latief Associates Ltd.
Contents Page
For the year ended 31 March 2025

Accountants' report	1
Balance sheet	2
Notes to the financial statements	3

Dr K Latief Associates Ltd. Accountants' Report For the year ended 31 March 2025
Accountants report You consider that the company is exempt from an audit for the year ended 31 March 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. .................................................... Akhters Limited 64 Castle Boulevard Nottingham Nottinghamshire NG7 1FN 06 November 2025 1

Dr K Latief Associates Ltd.
Accountants' Report
For the year ended 31 March 2025

Accountants report
You consider that the company is exempt from an audit for the year ended 31 March 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.

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

Akhters Limited
64 Castle Boulevard
Nottingham
Nottinghamshire
NG7 1FN
06 November 2025

1

Dr K Latief Associates Ltd.
Balance Sheet
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	8,709	10,622
		8,709	10,622
Current assets
Debtors: amounts falling due after one year		102,138	102,138
Cash at bank and in hand		277,805	243,471
		379,943	345,609
Creditors: amount falling due within one year		(86,416)	(118,593)
Net current assets		293,527	227,016

Total assets less current liabilities		302,236	237,638
Provisions for liabilities		(1,581)	(1,928)
Net assets		300,655	235,710

Capital and reserves
Called up share capital	4	100	100
Profit and loss account		300,555	235,610
Shareholders' funds		300,655	235,710

For the year ended 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.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 profit and loss account has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 06 November 2025 and were signed on its behalf by:

-------------------------------
Dr Khalid Hussain Latief
Director

2

Dr K Latief Associates Ltd.
Notes to the Abridged Financial Statements
For the year ended 31 March 2025

General Information

Dr K Latief Associates Ltd. is a private company, limited by shares, registered in England and Wales, registration number 07636427, registration address 14 Braefell Close, Edwalton, Nottingham, Nottinghamshire, NG2 6SS.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of any discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	18% Reducing Balance
Computer Equipment	18% Reducing Balance

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 3 (2024 : 3).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Computer Equipment	Total
	£	£	£
At 01 April 2024	35,520	5,649	41,169
Additions	-	-	-
Disposals	-	-	-
At 31 March 2025	35,520	5,649	41,169
Depreciation
At 01 April 2024	27,011	3,536	30,547
Charge for year	1,532	381	1,913
On disposals	-	-	-
At 31 March 2025	28,543	3,917	32,460
Net book values
Closing balance as at 31 March 2025	6,977	1,732	8,709
Opening balance as at 01 April 2024	8,509	2,113	10,622

4.

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
100 Ordinary shares of £1.00 each	100		100
	100		100

5.

Related parties

During the year the company entered into the following transactions with related parties:

	Transaction value - income/(expenses)				Balance owed by/(owed to)
	2025 £		2024 £		2025 £		2024 £
Ullswater Properties Limited	0		0		102,138		102,138

The company has directors in common with Ullswater Properties Limited. At the year end, the company was owed an interest free loan of £102,138 from Ullswater Properties Limited, included within debtors due after more than one year.

3

Registered Number: 07636427
England and Wales
DR K LATIEF ASSOCIATES LTD.

Abridged Accounts

Period of accounts Start date: 01 April 2024 End date: 31 March 2025