AL-MURAD GRANITE LTD - Filleted accounts

Registered number

07123659

AL-MURAD GRANITE LTD

Filleted Accounts

30 April 2025

AL-MURAD GRANITE LTD
Registered number:		07123659
Balance Sheet
as at 30 April 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		582,429			551,592

Current assets
Stocks		525,000			485,250
Debtors	4	110,960			82,638
Cash at bank and in hand		515,907			331,786
		1,151,867			899,674

Creditors: amounts falling due within one year	5	(556,557)			(368,580)

Net current assets			595,310			531,094

Total assets less current liabilities			1,177,739			1,082,686

Creditors: amounts falling due after more than one year	6		(1,904)			(23,728)



Net assets			1,175,835			1,058,958

Capital and reserves
Called up share capital			1,000			1,000
Profit and loss account			1,174,835			1,057,958

Shareholders' funds			1,175,835			1,058,958

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




AHMED ALI RAVAT
Director
Approved by the board on 26 June 2025

AL-MURAD GRANITE LTD
Notes to the Accounts
for the year ended 30 April 2025


1	Accounting policies

	Basis of preparation
	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 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 sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	over 10 years
	Vehicles (Commercial)	over 10 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.






2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			25		20


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 May 2024	882,405		209,127		1,091,532
	Additions	155,425		-		155,425
	At 30 April 2025	1,037,830		209,127		1,246,957

	Depreciation
	At 1 May 2024	443,281		96,659		539,940
	Charge for the year	103,675		20,913		124,588
	At 30 April 2025	546,956		117,572		664,528

	Net book value
	At 30 April 2025	490,874		91,555		582,429
	At 30 April 2024	439,124		112,468		551,592

4	Debtors			2025		2024
£					£

	Trade debtors			48,275		63,650
	Prepayments			62,685		18,988
				110,960		82,638

5	Creditors: amounts falling due within one year			2025		2024
£					£
	Trade creditors			178,293		129,407
	Corporation tax			67,987		64,261
	Other creditors			310,277		174,912
				556,557		368,580

6	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans - BBL			-		21,824
	Directors Loans			1,904		1,904
				1,904		23,728

7	Other information

	AL-MURAD GRANITE LTD is a private company limited by shares and incorporated in England. Its registered office is:
	HOWLEY PARK ROAD EAST
	MORLEY
	LEEDS
	LS27 0BW