Aft Global UK Ltd

Aft Global UK Ltd Accountants' Report For the year ended 31 March 2025
Report to the directors on the preparation of the unaudited statutory accounts of Aft Global UK Ltd for the year ended 31 March 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Aft Global UK Ltd for the year ended 31 March 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet and the related notes from the companys accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/ This report is made solely to the Board of Directors of Aft Global UK Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Aft Global UK Ltd and state those matters that we have agreed to state to the Board of Directors of Aft Global UK Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Aft Global UK Ltd and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Aft Global UK 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 of Aft Global UK Ltd. You consider that Aft Global UK Ltd is exempt from the statutory audit requirement for the year We have not been instructed to carry out an audit or a review of the accounts of Aft Global UK 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 statutory accounts 31 March 2025 IBISS & CO LIMITED IBISS & CO LIMITED 188 Mitcham Road London SW17 9NJ 31 December 2025 2

Aft Global UK Ltd
Accountants' Report
For the year ended 31 March 2025

Report to the directors on the preparation of the unaudited statutory accounts of Aft Global UK Ltd for the year ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Aft Global UK Ltd for the year ended 31 March 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet and the related notes from the companys accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/

This report is made solely to the Board of Directors of Aft Global UK Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Aft Global UK Ltd and state those matters that we have agreed to state to the Board of Directors of Aft Global UK Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Aft Global UK Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Aft Global UK 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 of Aft Global UK Ltd.

You consider that Aft Global UK Ltd is exempt from the statutory audit requirement for the year
We have not been instructed to carry out an audit or a review of the accounts of Aft Global UK 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 statutory accounts
31 March 2025

IBISS & CO LIMITED
IBISS & CO LIMITED
188 Mitcham Road
London
SW17 9NJ
31 December 2025

Aft Global UK Ltd
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Intangible fixed assets	3	90,000	101,250
Tangible fixed assets	4	7,500	10,000
		97,500	111,250
Current assets
WIP - Construction Contracts	5	39,023	248,142
Debtors	6	278,015	194,351
Cash at bank and in hand		1,511	79,649
		318,549	522,142
Creditors: amount falling due within one year	7	(360,664)	(588,563)
Net current assets		(42,115)	(66,421)

Total assets less current liabilities		55,385	44,829
Creditors: amount falling due after more than one year	8	(3,500)	(3,500)
Net assets		51,885	41,329

Capital and reserves
Called up share capital	9	1	1
Profit and loss account		51,884	41,328
Shareholders' funds		51,885	41,329

For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The financial statements were approved by the board of directors on 31 December 2025 and were signed on its behalf by:

-------------------------------
Nesrin Alkhatib
Director

Aft Global UK Ltd
Notes to the Financial Statements
For the year ended 31 March 2025

General Information

Aft Global UK Ltd is a private company, limited by shares, registered in England and Wales, registration number 07203111, registration address 3rd Floor, 346 Kensington Hogh Street, United kingdom, W14 8NS.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

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

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Operating lease rentals

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

Finance lease and hire purchase charges

The finance element of the rental payment is charged to the income statement on a straight line basis.

Research and development expenditure

Research and development expenditure is charged to the income statement in the period in which it is incurred.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight-line basis over the estimated expected useful economic life of the goodwill of 10 years.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Fixtures and Fittings

5 Straight Line

Assets on finance lease and hire purchase

Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.

WIP - Construction Contracts

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Work in progress - construction contracts works completed before the financial year end and invoiced after the year end.

2.	Average number of employees Average number of employees during the year was 13 (2024 : 17).

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 01 April 2024	112,500	112,500
Additions	-	-
Disposals	-	-
At 31 March 2025	112,500	112,500
Amortisation
At 01 April 2024	11,250	11,250
Charge for year	11,250	11,250
On disposals	-	-
At 31 March 2025	22,500	22,500
Net book values
At 31 March 2025	90,000	90,000
At 31 March 2024	101,250	101,250

Tangible fixed assets

Cost or valuation	Fixtures and Fittings	Total
	£	£
At 01 April 2024	12,500	12,500
Additions	-	-
Disposals	-	-
At 31 March 2025	12,500	12,500
Depreciation
At 01 April 2024	2,500	2,500
Charge for year	2,500	2,500
On disposals	-	-
At 31 March 2025	5,000	5,000
Net book values
Closing balance as at 31 March 2025	7,500	7,500
Opening balance as at 01 April 2024	10,000	10,000

WIP - Construction Contracts

	2025 £		2024 £
Work in Progress	39,023		248,142
	39,023		248,142

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade Debtors	107,064	100,788
Prepayments & Accrued Income	45,000	53,243
Directors' Current Accounts	4,808	0
	156,872	154,031

Debtors: amounts falling due after one year

	2025 £		2024 £
Amount Owed by Participating Interests	121,143		40,320
	121,143		40,320

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	110,242	157,596
Corporation Tax	24,434	6,351
PAYE & Social Security	156,906	189,771
Other Creditors	(1)	40,313
Wages & Salaries Control Account	44,970	28,321
Directors' Current Accounts	0	8,339
VAT	24,113	157,872
	360,664	588,563

Creditors: amount falling due after more than one year

	2025 £		2024 £
Accrued Expenses	3,500		3,500
	3,500		3,500

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
1 Class A share of £1.00 each	1		1
	1		1


Reports Dated : 31/12/2025	Registered Number: 07203111
England and Wales
AFT GLOBAL UK LTD

Unaudited Financial Statements

Period of accounts Start date: 01 April 2024 End date: 31 March 2025