REGISTERED NUMBER: 11415996 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 June 2025

for

AULAK FASHIONS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Manjit Singh

Ranjit Singh Aulak

REGISTERED OFFICE:

49 Harford Street

Hockley

Birmingham

West Midlands

B19 3EB

REGISTERED NUMBER:

11415996 (England and Wales)

ACCOUNTANTS:

Brindleys Limited

2 Wheeleys Road

Edgbaston

Birmingham

West Midlands

B15 2LD

FIXED ASSETS

Intangible assets

4

6,000

8,000

Tangible assets

5

11,111

8,922

17,111

16,922

CURRENT ASSETS

Stocks

6

49,140

56,306

Debtors

7

105,907

42,790

Cash at bank

96,613

613,287

251,660

712,383

CREDITORS

Amounts falling due within one year

8

242,955

681,788

NET CURRENT ASSETS

8,705

30,595

TOTAL ASSETS LESS CURRENT LIABILITIES

25,816

47,517

PROVISIONS FOR LIABILITIES

9

-

526

NET ASSETS

25,816

46,991

CAPITAL AND RESERVES

Called up share capital

10

4

4

Retained earnings

11

25,812

46,987

SHAREHOLDERS' FUNDS

25,816

46,991

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 December 2025 and were signed on its behalf by:

Manjit Singh - Director

1.	STATUTORY INFORMATION

Aulak Fashions 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

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2018, is being amortised evenly over its estimated useful life of ten 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Fixtures and fittings

-

15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 July 2024

and 30 June 2025

20,000

AMORTISATION

At 1 July 2024

12,000

Amortisation for year

2,000

At 30 June 2025

14,000

NET BOOK VALUE

At 30 June 2025

6,000

At 30 June 2024

8,000

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

property

fittings

Totals

£

£

£

COST

At 1 July 2024

8,599

4,522

13,121

Additions

-

3,782

3,782

At 30 June 2025

8,599

8,304

16,903

DEPRECIATION

At 1 July 2024

2,330

1,869

4,199

Charge for year

627

966

1,593

At 30 June 2025

2,957

2,835

5,792

NET BOOK VALUE

At 30 June 2025

5,642

5,469

11,111

At 30 June 2024

6,269

2,653

8,922

6.

STOCKS

2025

2024

£

£

Stocks

49,140

56,306

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

40,670

31,377

Other debtors

58,258

10,430

Deferred tax asset

4,029

-

Prepayments

2,950

983

105,907

42,790

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

17,912

28,089

Tax

-

1,146

Social security and other taxes

967

-

VAT

408

1,654

Other creditors

100,000

-

Directors' current accounts

114,055

642,854

Accrued expenses

9,613

8,045

242,955

681,788

9.	PROVISIONS FOR LIABILITIES

2024

£

Deferred tax

526

Deferred

tax

£

Balance at 1 July 2024

526

Provided during year

(4,555

)

Balance at 30 June 2025

(4,029

)

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary A

£1

1

1

1

Ordinary B

£1

1

1

1

Ordinary C

£1

1

1

1

Ordinary D

£1

1

1

4

4

11.

RESERVES

Retained

earnings

£

At 1 July 2024

46,987

Deficit for the year

(21,175

)

At 30 June 2025

25,812