REGISTERED NUMBER: 06836105 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Azad Supermarket (Bham) Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

A Rehman

Mrs K Begum

SECRETARY:

REGISTERED OFFICE:

479-481 Stratford Road

Sparkhill

Birmingham

West Midlands

B11 4LE

REGISTERED NUMBER:

06836105 (England and Wales)

ACCOUNTANTS:

Tax Efficient Accountants

468A Stratford Road

Birmingham

West Midlands

B11 4AE

FIXED ASSETS

Intangible assets

4

27,000

27,000

Tangible assets

5

76,715

79,394

Investments

6

320,500

320,500

424,215

426,894

CURRENT ASSETS

Stocks

79,950

82,950

Debtors

7

101,948

87,189

Cash at bank and in hand

192,040

197,180

373,938

367,319

CREDITORS

Amounts falling due within one year

8

80,101

132,446

NET CURRENT ASSETS

293,837

234,873

TOTAL ASSETS LESS CURRENT LIABILITIES

718,052

661,767

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

9

717,952

661,667

SHAREHOLDERS' FUNDS

718,052

661,767

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 December 2025 and were signed on its behalf by:

A Rehman - Director

1.	STATUTORY INFORMATION

Azad Supermarket (Bham) Ltd 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 0, is being amortised evenly over its estimated useful life of nil 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 each asset over its estimated useful life.

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

20% 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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2024 - 18 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

27,000

NET BOOK VALUE

At 31 March 2025

27,000

At 31 March 2024

27,000

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 April 2024

18,400

122,382

78,496

219,278

Additions

-

6,595

-

6,595

At 31 March 2025

18,400

128,977

78,496

225,873

DEPRECIATION

At 1 April 2024

5,134

63,023

71,727

139,884

Charge for year

1,326

6,595

1,353

9,274

At 31 March 2025

6,460

69,618

73,080

149,158

NET BOOK VALUE

At 31 March 2025

11,940

59,359

5,416

76,715

At 31 March 2024

13,266

59,359

6,769

79,394

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 April 2024

and 31 March 2025

320,500

NET BOOK VALUE

At 31 March 2025

320,500

At 31 March 2024

320,500

7.

DEBTORS

31.3.25

31.3.24

£

£

Amounts falling due within one year:

Other debtors

66,938

87,189

Amounts falling due after more than one year:

Other debtors

35,010

-

Aggregate amounts

101,948

87,189

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

56,430

108,747

Taxation and social security

7,505

9,633

Other creditors

16,166

14,066

80,101

132,446

9.

RESERVES

Retained

earnings

£

At 1 April 2024

661,667

Profit for the year

116,285

Dividends

(60,000

)

At 31 March 2025

717,952