AHO LIMITED


Director	SYED, Aynaan


Registered Address	30 Compton Avenue
	Sudbury
	HA0 3FD


Registered Number	13285945 (England and Wales)

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	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).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Turnover policy
	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.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Intangible assets
	Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


	Reducing balance (%)	Straight line (years)
Land and buildings	-	5
Plant and machinery	25	-
Fixtures and fittings	25	-
Office Equipment	-	3

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	7		9

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 April 24	10,000	10,000
At 31 March 25	10,000	10,000
Amortisation and impairment
At 01 April 24	6,000	6,000
Charge for year	2,000	2,000
At 31 March 25	8,000	8,000
Net book value
At 31 March 25	2,000	2,000
At 31 March 24	4,000	4,000

4.	Tangible fixed assets

	Land & buildings	Plant & machinery	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 April 24	3,000	25,920	3,542	9,141	41,603
Additions	-	-	-	1,310	1,310
At 31 March 25	3,000	25,920	3,542	10,451	42,913
Depreciation and impairment
At 01 April 24	1,450	14,006	1,921	8,004	25,381
Charge for year	600	2,978	406	1,125	5,109
At 31 March 25	2,050	16,984	2,327	9,129	30,490
Net book value
At 31 March 25	950	8,936	1,215	1,322	12,423
At 31 March 24	1,550	11,914	1,621	1,137	16,222

5.	Stocks

	2025	2024
	£	£
Raw materials and consumables	5,750	5,750
Total	5,750	5,750

6.	Debtors: amounts due within one year

	2025	2024
	£	£
Amounts owed by group undertakings	100	100
Amounts owed by associates and joint ventures / participating interests	23,500	39,826
Other debtors	68,139	79,918
Prepayments and accrued income	426	11,653
Total	92,165	131,497


	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.

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.

7.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	25,694	56,268
Bank borrowings and overdrafts	8,386	8,386
Amounts owed to related parties	50,174	41,500
Taxation and social security	41,063	18,468
Other creditors	107,444	91,026
Accrued liabilities and deferred income	66	46
Total	232,827	215,694


	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.

8.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	3,545	11,000
Total	3,545	11,000

9.	Directors advances, credits and guarantees
	Included in other debtors is an amount of £5,150 (2024: £11,616) relates to the Mousasim Billah which is Director of Holding company.

10.	Related party transactions
	At the year-end, Amounts owed by/to group undertaking balance includes £8,674 (2024: £16,326) due to AHO2 Ltd and £23,500 (2024:£23,500) due from AHO3 Ltd and £100 (2024: £100) due from Syed Group Holdings Ltd and £41,500 (2024: £41,500) due to Ahem ! Ltd and £15,000 (2024 : £Nil) due to Sub Corp limited , where Mr. M B Syed is director of Syed Group Holdings Ltd and Ahem ! Ltd and Ms. E Syed is director of AHO2 Ltd and AHO3 Ltd. Include in other creditors is an amount of £81,000 (2024: £81,000) which relates to Ahem (UK) Limited, a company owned by director Mr. M B Syed.

10.

Related party transactions

At the year-end, Amounts owed by/to group undertaking balance includes £8,674 (2024: £16,326) due to AHO2 Ltd and £23,500 (2024:£23,500) due from AHO3 Ltd and £100 (2024: £100) due from Syed Group Holdings Ltd and £41,500 (2024: £41,500) due to Ahem ! Ltd and £15,000 (2024 : £Nil) due to Sub Corp limited , where Mr. M B Syed is director of Syed Group Holdings Ltd and Ahem ! Ltd and Ms. E Syed is director of AHO2 Ltd and AHO3 Ltd.

Include in other creditors is an amount of £81,000 (2024: £81,000) which relates to Ahem (UK) Limited, a company owned by director Mr. M B Syed.

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		2,000		4,000
Tangible assets	4		12,423		16,222
			14,423		20,222
Current assets
Stocks	5	5,750		5,750
Debtors	6	92,165		131,497
Cash at bank and on hand		17,750		8,946
		115,665		146,193
Creditors amounts falling due within one year	7	(232,827)		(215,694)
Net current assets (liabilities)			(117,162)		(69,501)
Total assets less current liabilities			(102,739)		(49,279)
Creditors amounts falling due after one year	8		(3,545)		(11,000)
Net assets			(106,284)		(60,279)
Capital and reserves
Called up share capital			100		100
Profit and loss account			(106,384)		(60,379)
Shareholders' funds			(106,284)		(60,279)