Contents of the Financial Statements

for the Period Ended 30 September 2025

Directors' report period ended 30 September 2025

The directors present their report with the financial statements of the company for the period ended 30 September 2025

Directors

The director shown below has held office during the whole of the period from
1 October 2024 to 30 September 2025

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
10 December 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 2025

Balance sheet

As at 30 September 2025

The notes form part of these financial statements

Balance sheet statements

For the year ending 30 September 2025 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 2025

• 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 comprises the fair value of goods sold to customers, net of value-added tax, rebates, and discounts, and is recognized at the point of sale in the store or upon delivery for trade customers. Turnover is recognized when the significant risks and rewards of ownership have been transferred to the buyer, the amount of revenue can be measured reliably, and it is probable that the economic benefits associated with the transaction will flow to the company.

  Tangible fixed assets depreciation policy

  Tangible fixed assets are stated at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost less the estimated residual value over the expected useful lives of those assets, as follows: Shop fittings and equipment: 5 years straight line Fixtures and fittings: 4-5 years straight line Computer equipment: 3 years straight line Motor vehicles: 4 years straight line Depreciation is charged from the month assets are brought into use. The carrying value of tangible fixed assets is reviewed annually and adjusted if necessary to reflect any impairment.

  Intangible fixed assets amortisation policy

  Intangible fixed assets are stated at cost less accumulated amortisation and any impairment losses. Amortisation is charged to the profit and loss account on a straight-line basis over the estimated useful lives of the assets, as follows: Software: 3 years straight line Licenses and trademarks: 5 years straight line Goodwill: up to 10 years straight line Amortisation periods and methods are reviewed annually and adjusted where necessary to reflect any changes in the expected use or obsolescence of the asset. Where indicators of impairment are identified, the intangible assets are tested for impairment and written down to their recoverable amount if necessary.

  Valuation information and policy

  Assets are initially recorded at cost. Tangible fixed assets are stated at historic cost less accumulated depreciation and any provision for impairment. Stocks are valued at the lower of cost and net realisable value. No assets are revalued except where specifically required by applicable accounting standards.

Notes to the Financial Statements

for the Period Ended 30 September 2025

• 2. Employees

  	2025	2024
  Average number of employees during the period	9	8