Burhani Trading Co. Ltd

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of Burhani Trading Co. Ltd for the year ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Burhani Trading Co. Ltd for the year ended 31 March 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.

As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the directors of Burhani Trading Co. Ltd , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Burhani Trading Co. Ltd and state those matters that we have agreed to state to the directors of Burhani Trading Co. Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Burhani Trading Co. Ltd and its directors, as a body, for our work or for this report.

It is your duty to ensure that Burhani Trading Co. Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Burhani Trading Co. Ltd . You consider that Burhani Trading Co. Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of Burhani Trading Co. Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

16/12/2025

M Cubed Limited

Unit 8 The Courtyard

Gaulby Lane

Stoughton

Leicester

LE2 2FL

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Burhani Trading Co. Ltd

Balance Sheet

As At 31 March 2025

Balance Sheet

Registered number: 04284312

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		2,861		3,338
Tangible Assets	5		4,855		6,584
Investment Properties	6		118,411		118,411

			126,127		128,333
CURRENT ASSETS
Stocks	7	266,550		116,062
Debtors	8	191,570		61,268
Cash at bank and in hand		386,947		451,231

		845,067		628,561
Creditors: Amounts Falling Due Within One Year	9	(374,561 )		(272,735 )

NET CURRENT ASSETS (LIABILITIES)			470,506		355,826

TOTAL ASSETS LESS CURRENT LIABILITIES			596,633		484,159

NET ASSETS			596,633		484,159

CAPITAL AND RESERVES
Called up share capital	10		966		966
Profit and Loss Account			595,667		483,193

SHAREHOLDERS' FUNDS			596,633		484,159

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Burhani Trading Co. Ltd

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

Mr Azeez Dudhwala

Director

16/12/2025

The notes on pages 4 to 6 form part of these financial statements.

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Burhani Trading Co. Ltd

Notes to the Financial Statements

For The Year Ended 31 March 2025

Notes to the Financial Statements

1. General Information

Burhani Trading Co. Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04284312 . The registered office is 2-4 Duncombe Way, Bradford, BD8 9SY.

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.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

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.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are .... It is amortised to the profit and loss account over its estimated economic life of .... years.

2.4. 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:

Motor Vehicles	RBM - 25%
Fixtures & Fittings	SLM - 15%

2.5. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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Burhani Trading Co. Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.7. 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 8 (2024: 8)

4. Intangible Assets

	Other
	£
Cost
As at 1 April 2024	4,768

As at 31 March 2025	4,768

Amortisation
As at 1 April 2024	1,430
Provided during the period	477

As at 31 March 2025	1,907

Net Book Value
As at 31 March 2025	2,861

As at 1 April 2024	3,338

5. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 April 2024	37,273	55,341	92,614

As at 31 March 2025	37,273	55,341	92,614

...CONTINUED

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Burhani Trading Co. Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

Depreciation
As at 1 April 2024	31,266	54,764	86,030
Provided during the period	1,502	227	1,729

As at 31 March 2025	32,768	54,991	87,759

Net Book Value
As at 31 March 2025	4,505	350	4,855

As at 1 April 2024	6,007	577	6,584

6. Investment Property

	2025
	£
Fair Value
As at 1 April 2024 and 31 March 2025	118,411

7. Stocks

	2025	2024
	£	£
Stock	266,550	116,062

8. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	82,138	56,602
Other debtors	109,432	4,666

	191,570	61,268

9. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	171,130	152,932
Other creditors	103,735	17,018
Taxation and social security	99,696	102,785

	374,561	272,735

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	966	966

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