Hayat Investment Holdings Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 08822422

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

HAYAT INVESTMENT HOLDINGS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

A Hayat

Mrs R Hayat

REGISTERED OFFICE:

Harpal House

14 Holyhead Road

Birmingham

West Midlands

B21 0LT

REGISTERED NUMBER:

08822422

FIXED ASSETS

Tangible assets

4

448,087

-

Investments

5

1,100

449,187

1,100

CURRENT ASSETS

Debtors

6

124,343

39,343

Cash at bank and in hand

81,178

174,440

205,521

213,783

CREDITORS

Amounts falling due within one year

7

430,280

3,507

NET CURRENT (LIABILITIES)/ASSETS

(224,759

)

210,276

TOTAL ASSETS LESS CURRENT
LIABILITIES

224,428

211,376

CAPITAL AND RESERVES

Called up share capital

8

100

Retained earnings

9

224,328

211,276

SHAREHOLDERS' FUNDS

224,428

211,376

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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 Hayat - Director

1.	STATUTORY INFORMATION

Hayat Investment Holdings Limited is a private company, limited by shares , registered in Not specified/Other. 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

4.	TANGIBLE FIXED ASSETS

Freehold

property

£

COST

Additions

448,087

At 31 December 2024

448,087

NET BOOK VALUE

At 31 December 2024

448,087

5.	FIXED ASSET INVESTMENTS

Unlisted

investments

£

COST

At 1 January 2024

and 31 December 2024

1,100

NET BOOK VALUE

At 31 December 2024

1,100

At 31 December 2023

1,100

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Dalemark Limited

Registered office:

Nature of business: Dispensing chemist in specialised stores

%

Class of shares:

holding

Ordinary

50.00

31/12/24

31/12/23

£

Aggregate capital and reserves

1,000

Hayat Health Limited

Registered office:

Nature of business: Dispensing chemist in specialised stores

%

Class of shares:

holding

Ordinary

100.00

31/12/24

31/12/23

£

Aggregate capital and reserves

100

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/24

31/12/23

£

Other debtors

22,943

7,943

Hayat Health Ltd

101,400

31,400

124,343

39,343

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/24

31/12/23

£

Trade creditors

1,333

630

Directors' current accounts

428,377

2,367

Accrued expenses

570

510

430,280

3,507

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31/12/24

31/12/23

value:

£

100

Ordinary

£1.00

100

9.

RESERVES

Retained

earnings

£

At 1 January 2024

211,276

Profit for the year

14,052

Dividends

(1,000

)

At 31 December 2024

224,328

10.	RELATED PARTY DISCLOSURES

During the year, total dividends of £1,000 (2023 - £2,000) were paid to the directors .