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Registered number: 05033488
A Mohan Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
A Mohan Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—7

Page 1
A Mohan Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 05033488

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 6,000 |  | 12,000
Tangible Assets | 5 |  | 105,542 |  | 75,582
|  |  | 111,542 |  | 87,582
CURRENT ASSETS
Debtors | 6 | 164,219 |  | 184,243 |
Cash at bank and in hand |  | 186,896 |  | 1,323 |
|  | 351,115 |  | 185,566 |
Creditors: Amounts Falling Due Within One Year | 7 | (288,486 ) |  | (163,983 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 62,629 |  | 21,583
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 174,171 |  | 109,165
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (8,110 ) |  | (23,685 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (21,886 ) |  | (20,029 )
NET ASSETS |  |  | 144,175 |  | 65,451
CAPITAL AND RESERVES
Called up share capital | 11 |  | 100 |  | 100
Profit and Loss Account |  |  | 144,075 |  | 65,351
SHAREHOLDERS' FUNDS |  |  | 144,175 |  | 65,451

Page 1
Page 2
A Mohan Limited
Balance Sheet (continued)
As At 31 March 2025
For the 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.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

S Mohan Director
02/12/2025

The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
A Mohan Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
A Mohan Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05033488 . The registered office is Unit 2 Vance Business Park, Gateshead, NE11 9NE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
Functional and Presentational Currency
The company's functional and presentational currency is British pounds sterling.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of ten years.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold | Not depreciated
Plant & Machinery | 25% reducing balance
Motor Vehicles | 25% reducing balance

Freehold buildings have not been depreciated during the period in accordance with the true and fair principle; the directors believe that this represents a more accurate view. The effect of the change in accounting policy is not material to the financial statements.
2.6. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.7. Financial Instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
Page 3
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A Mohan Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
2.8. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.9. Pensions
The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.10. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
2.11. 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.
2.12. Share Capital
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 20 (2024: 19)
20 19
Page 4
Page 5
A Mohan Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 April 2024 | 60,000
As at 31 March 2025 | 60,000
Amortisation
As at 1 April 2024 | 48,000
Provided during the period | 6,000
As at 31 March 2025 | 54,000
Net Book Value
As at 31 March 2025 | 6,000
As at 1 April 2024 | 12,000

5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Total
| £ | £ | £ | £
Cost
As at 1 April 2024 | - | 74,893 | 135,973 | 210,866
Additions | 18,000 | 12,974 | 23,420 | 54,394
As at 31 March 2025 | 18,000 | 87,867 | 159,393 | 265,260
Depreciation
As at 1 April 2024 | - | 47,020 | 88,264 | 135,284
Provided during the period | - | 9,091 | 15,343 | 24,434
As at 31 March 2025 | - | 56,111 | 103,607 | 159,718
Net Book Value
As at 31 March 2025 | 18,000 | 31,756 | 55,786 | 105,542
As at 1 April 2024 | - | 27,873 | 47,709 | 75,582

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Motor Vehicles | 36,076 |  | 21,428

Page 5
Page 6
A Mohan Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 97,523 |  | 97,108
Prepayments and accrued income | 11,856 |  | 11,189
Other debtors | 43,334 |  | 75,946
Net wages | 1,077 |  | -
Directors' loan accounts | 10,429 |  | -
| 164,219 |  | 184,243

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 26,363 |  | 9,218
Trade creditors | 3,839 |  | 9,572
Bank loans and overdrafts | 10,214 |  | 10,214
Corporation tax | 75,299 |  | 59,435
Other taxes and social security | 7,524 |  | 3,369
VAT | 58,395 |  | 49,102
Net wages | - |  | 247
Other creditors | 611 |  | 6,066
Accruals and deferred income | 106,241 |  | 16,624
Directors' loan accounts | - |  | 136
| 288,486 |  | 163,983

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 5,522
Bank loans | 8,110 |  | 18,163
| 8,110 |  | 23,685

9. Secured Creditors
Of the creditors, the obligations under finance lease are secured, on the assets to which they relate.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 26,363 |  | 14,740

10. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 26,363 |  | 9,218
Later than one year and not later than five years | - |  | 5,522
| 26,363 |  | 14,740
| 26,363 |  | 14,740

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Page 7
A Mohan Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
11. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

12. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 857 |  | -
| 857 |  | -

13. Pension Commitments
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £nil (2024: £1,162) were due to the fund. They are included in Other creditors.
14. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 April 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 March 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Simon Mohan | - | 19,006 | 9,421 | - | 9,585
Mr John Simmons | - | 7,844 | 7,000 | - | 844

The above loan is unsecured, interest free and repayable on demand.
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