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REGISTERED NUMBER: 12483378 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2025

for

Aamaan Limited

| Aamaan Limited (Registered number: 12483378) |

Contents of the Financial Statements

for the Year Ended 28 February 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Aamaan Limited |

Company Information

for the Year Ended 28 February 2025

| DIRECTORS: | M Nadeem

| B Ahmad

| REGISTERED OFFICE: | 2 - 4 George Street

| Luton

| LU1 2AN

| REGISTERED NUMBER: | 12483378 (England and Wales)

| ACCOUNTANTS: | Three Leaves

| Chartered Certified Accountants

| 2 Manor House Lane

| Datchet

| Slough

| Berkshire

| SL3 9EB

| Aamaan Limited (Registered number: 12483378) |

Balance Sheet

28 February 2025

| 2025 | 2024 |

| Notes | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | 10,000 |  |

Tangible assets | 5 | 218,256 |  | 169,550 |  |

218,256 |  | 179,550 |  |

CURRENT ASSETS

Stocks | 6 | 2,975 |  | 4,230 |  |

Debtors | 7 | 73,317 |  | 60,378 |  |

Cash at bank and in hand | 61,052 |  | 5,924 |  |

137,344 |  | 70,532 |  |

CREDITORS

Amounts falling due within one year | 8 | 137,145 |  | 35,749 |  |

NET CURRENT ASSETS | 199 |  | 34,783 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 218,455 |  | 214,333 |  |

CREDITORS

Amounts falling due after more than one year | 9 | 12,347 |  | 22,362 |  |

NET ASSETS | 206,108 |  | 191,971 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 100 |  | 100 |  |

Retained earnings | 11 | 206,008 |  | 191,871 |  |

SHAREHOLDERS' FUNDS | 206,108 |  | 191,971 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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.

| Aamaan Limited (Registered number: 12483378) |

Balance Sheet - continued

28 February 2025

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 19 November 2025 and were signed on its behalf by:

M Nadeem - Director

| Aamaan Limited (Registered number: 12483378) |

Notes to the Financial Statements

for the Year Ended 28 February 2025

1. | STATUTORY INFORMATION

| Aamaan 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.

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

| Revenue is recognised to the extent that it is probable that the economic benefit 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:

| Sale of goods

| Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

| - the Company has transferred the significant risks and rewards of ownership to the buyer;

| - the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

| - the amount of turnover can be measured reliably;

| - it is probable that the Company will receive the consideration due under the transaction; and

| - the costs incurred or to be incurred in respect of the transaction can be measured reliably.

| Rendering of services

| Revenue from a contract to provide service is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

| - the amount of revenue can be measured reliably;

| - It is probable that the Company will receive the consideration due under the contract ;

| - the stage of completion of the contract at the end of the reporting period can be measured reliably; and

| - the costs incurred and the costs to complete the contract can be measured reliably.

| Revenue is recognised when goods are delivered and services are rendered.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2020, is being amortised evenly over its estimated useful life of five 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.

| Aamaan Limited (Registered number: 12483378) |

Notes to the Financial Statements - continued

for the Year Ended 28 February 2025

2. | ACCOUNTING POLICIES - continued

| Tangible fixed assets

| Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

| The Company adds to the carrying amount of an item of fixed assets the cost of replacing part of such an item when that cost is incurred, if the replacement part is expected to provide incremental future benefit to the Company. The carrying amount of the replaced part is derecognised. Repairs and maintenance charged to the Statement of comprehensive income during the year in which they are incurred.

| Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives.

| Depreciation is provided on the following basis:

| Computer equipments -33% on cost

| Plant & machinery - 25% reducing balance

| The asset's residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

| 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 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Aamaan Limited (Registered number: 12483378) |

Notes to the Financial Statements - continued

for the Year Ended 28 February 2025

2. | ACCOUNTING POLICIES - continued

| Debtors

| Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

| Creditors

| Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

| Cash and cash equivalents

| Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in life.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 5 (2024 - 5 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 March 2024

| and 28 February 2025 | 50,000 |  |

| AMORTISATION

| At 1 March 2024 | 40,000 |  |

| Amortisation for year | 10,000 |  |

| At 28 February 2025 | 50,000 |  |

| NET BOOK VALUE

| At 28 February 2025 | - |  |

| At 29 February 2024 | 10,000 |  |

| Aamaan Limited (Registered number: 12483378) |

Notes to the Financial Statements - continued

for the Year Ended 28 February 2025

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 March 2024 | 300,839 |  |

| Additions | 110,668 |  |

| At 28 February 2025 | 411,507 |  |

| DEPRECIATION

| At 1 March 2024 | 131,289 |  |

| Charge for year | 61,962 |  |

| At 28 February 2025 | 193,251 |  |

| NET BOOK VALUE

| At 28 February 2025 | 218,256 |  |

| At 29 February 2024 | 169,550 |  |

6. | STOCKS

2025 | 2024 |

£ | £ |

| Stocks | 2,975 |  | 4,230 |  |

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 22,821 |  | 12,412 |  |

| Other debtors | 50,496 |  | 47,966 |  |

73,317 |  | 60,378 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 1,160 |  | - |  |

| Trade creditors | 4,449 |  | 13,351 |  |

| Taxation and social security | 11,275 |  | 14,986 |  |

| Other creditors | 120,261 |  | 7,412 |  |

137,145 |  | 35,749 |  |

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | 12,347 |  | 22,362 |  |

| Aamaan Limited (Registered number: 12483378) |

Notes to the Financial Statements - continued

for the Year Ended 28 February 2025

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary | 1.00 | 100 |  | 100 |  |

11. | RESERVES

| Profit and loss account includes all current and prior period retained profits and losses.

12. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is M Nadeem.