Contents of the Financial Statements

for the Period Ended 30 September 2024

Directors' report period ended 30 September 2024

The directors present their report with the financial statements of the company for the period ended 30 September 2024

Directors

The director shown below has held office during the whole of the period from
1 October 2023 to 30 September 2024

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
30 January 2025

And signed on behalf of the board by:
Name: Khalid Bin Whalid
Status: Director

Profit And Loss Account

for the Period Ended 30 September 2024

Balance sheet

As at 30 September 2024

The notes form part of these financial statements

Balance sheet statements

For the year ending 30 September 2024 the company was entitled to exemption 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 notes form part of these financial statements

Notes to the Financial Statements

for the Period Ended 30 September 2024

• 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Financial Reporting Standard 101

  Turnover policy

  Turnover represents the amounts receivable for goods supplied during the year, net of value added tax and trade discounts. Revenue from in-store sales is recognized at the point of sale. Revenue from delivery and online orders is recognized at the point the goods are delivered to, or collected by, the customer.

  Tangible fixed assets depreciation policy

  Tangible fixed assets are stated at cost less accumulated depreciation and any impairment losses. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows: Fixtures and fittings: 15% per annum on a straight-line basis Plant and machinery: 20% per annum on a straight-line basis Motor vehicles: 25% per annum on a straight-line basis Computer equipment: 33% per annum on a straight-line basis Depreciation is charged from the month the asset is brought into use.

  Intangible fixed assets amortisation policy

  Intangible fixed assets are stated at cost less accumulated amortisation and any impairment losses. Amortisation is charged to write off the cost of intangible assets over their estimated useful economic lives as follows: Software and licences: 20–33% per annum on a straight-line basis Trademarks and patents: Over the period of the legal right (typically 10–20 years) Goodwill: Over a period not exceeding 10 years Amortisation begins when the asset is available for use.

  Valuation information and policy

  Unless otherwise noted, fixed and current assets are stated at historical cost less any accumulated depreciation, amortisation, or impairment losses. Where assets have been revalued, they are recorded at fair value as determined by an independent professional valuer, with any revaluation surplus or deficit recognised in accordance with applicable accounting standards. Impairments in value are recognised where there is evidence that assets are not recoverable at their carrying amount.

  Other accounting policies

  The financial statements have been prepared under the historical cost convention and in accordance with the Companies Act 2006 and applicable United Kingdom accounting standards, including FRS 102 section 1A for small entities. The accounts have been prepared on a going concern basis. Turnover (Revenue Recognition) Turnover represents amounts receivable for goods supplied and services provided during the year, excluding value added tax and trade discounts. Revenue from in-store sales is recognised at the point of sale. Revenue from home delivery and online orders is recognised when the goods are delivered to or collected by the customer. Tangible Fixed Assets and Depreciation Tangible fixed assets are stated at cost less accumulated depreciation and any provision for impairment. Depreciation is provided to write off the cost of tangible fixed assets over their estimated useful lives on a straight-line basis as follows: Fixtures and fittings: 15% per annum Plant and machinery: 20% per annum Motor vehicles: 25% per annum Computer equipment: 33% per annum Depreciation is charged from the month the asset is brought into use. Intangible Fixed Assets and Amortisation Intangible fixed assets, such as software licences, trademarks, and goodwill, are stated at cost less accumulated amortisation and any provision for impairment. Amortisation is charged on a straight-line basis over the estimated useful economic life as follows: Software and licences: 20–33% per annum Trademarks: Over the period of the legal right Goodwill: Over a period not exceeding 10 years Amortisation begins when the asset is available for use. Valuation of Assets Assets are generally stated at historical cost less accumulated depreciation, amortisation, or impairment. Where assets are revalued, they are carried at fair value in accordance with an independent professional valuation, with revaluation surpluses or deficits recognised in accordance with FRS 102. Stocks (Inventories) Stocks are valued at the lower of cost and net realisable value. Cost is determined using the first-in, first-out method and comprises purchase cost plus associated costs incurred in bringing stocks to their present location and condition. Net realisable value represents the estimated selling price less costs to complete and sell. Investments Investments held as fixed or current assets are stated at cost less any provision for impairment. Where applicable, investment income is recognised when the right to receive payment is established. Prepayments and Accrued Income Expenditure incurred in advance of its period of benefit is recorded as prepayments. Income earned in the reporting period which is not yet received is recognised as accrued income. Creditors and Accruals Creditors are obligations to pay for goods or services that have been acquired but not yet paid for at the balance sheet date. Accruals represent expenses incurred but not yet invoiced or paid. Grants and Other Operating Income Government grants and other income streams are recognised in the period in which the related expenditure is incurred or the qualifying conditions are met. Cash and Cash Equivalents Cash at bank and in hand includes deposits available on demand and short-term highly liquid investments. Leases Rentals payable under operating leases are charged to the profit and loss account on a straight-line basis over the lease term. Pension Costs The company contributes to defined contribution pension schemes for eligible employees. Contributions are charged to the profit and loss account in the period in which they become payable. Foreign Currencies Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of the transaction. Monetary assets and liabilities are translated at the balance sheet rate. Exchange differences are recognised in the profit and loss account. Going Concern The financial statements are prepared on a going concern basis, as the directors have reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.

Notes to the Financial Statements

for the Period Ended 30 September 2024

• 2. Employees

  	2024	2023
  Average number of employees during the period	8	5