AL Manar Islamic Superstore Ltd

Registered number

10449845

Filleted Accounts

31 March 2025

AL Manar Islamic Superstore Ltd
Registered number:		10449845
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Intangible assets	4		29,812			31,592
Tangible assets	5		93,435			100,898
			123,247			132,490

Current assets
Stocks		276,300			305,342
Debtors	6	346,943			336,181
Cash at bank and in hand		183,311			78,906
		806,554			720,429

Creditors: amounts falling due within one year	7	(468,220)			(469,621)

Net current assets			338,334			250,808

Total assets less current liabilities			461,581			383,298

Creditors: amounts falling due after more than one year	8		-			-

Provisions for liabilities			(8,239)			(8,239)


Net assets			453,342			375,059

Capital and reserves
Called up share capital			600			600
Profit and loss account			452,742			374,459

Shareholders' funds			453,342			375,059

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




M S Islam
Director
Approved by the board on 15 December 2025

AL Manar Islamic Superstore Ltd
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Leasehold land and buildings	over the lease term
	Plant and machinery	15% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

2	Going Concern
	TheDirectors have considered the company's business activities, together with the factors likely to affect its future development,performance and position that are effected due to Covid19 restrictions. The directors have considered the company's financial resources together with its customer base and supply chain. They have also considered the possibility of obtaining Government gurantee loans to ease any short to meditium term cash flow sitiation. As a consequence, the directors believe that the company is well placed to manage its business risks successfully despite the current uncertain economic outlook. The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the annual financial statements



3	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			20		13


4	Intangible fixed assets					£
	Goodwill:

	Cost
	At 1 April 2024					44,497
	At 31 March 2025					44,497

	Amortisation
	At 1 April 2024					12,905
	Provided during the year					1,780
	At 31 March 2025					14,685

	Net book value
	At 31 March 2025					29,812
	At 31 March 2024					31,592




5	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 April 2024	181,503		11,029		192,532
	Additions	9,572		-		9,572
	At 31 March 2025	191,075		11,029		202,104

	Depreciation
	At 1 April 2024	85,259		6,375		91,634
	Charge for the year	15,872		1,163		17,035
	At 31 March 2025	101,131		7,538		108,669

	Net book value
	At 31 March 2025	89,944		3,491		93,435
	At 31 March 2024	96,244		4,654		100,898


6	Debtors			2025		2024
£					£

	Trade debtors			91,719		98,933
	Amounts owed by group undertakings and undertakings in which the company has a participating interest			229,833		174,249
	Other debtors			25,391		62,999
				346,943		336,181


7	Creditors: amounts falling due within one year			2025		2024
£					£

	Trade creditors			256,033		305,546
	Taxation and social security costs			46,551		39,990
	Other creditors			165,636		124,085
				468,220		469,621


8	Creditors: amounts falling due after one year			2025		2024
£					£

	Non-equity preference shares			-		-


9	Other information

	AL Manar Islamic Superstore Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	430 Coventry Road
	Small Heath
	Birmingham
	B10 0UG