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Registration number: 14739244

Umar Ghafoor Trading Ltd
Unaudited Filleted Financial Statements
for the Year Ended 31 March 2025

Umar Ghafoor Trading Ltd

Contents

Company Information | 1
Accountants' Report | 2
Balance Sheet | 3
Notes to the Unaudited Financial Statements | 4 to 6

Umar Ghafoor Trading Ltd

Company Information

Director | Mr Umar Ghafoor

Registered office | Ground Floor Unit 8, Vantage Court Riverside Way Barrowford Nelson Lancashire England and Wales BB9 6BP

Accountants | Hughes Accountants Limited AAT Licensed AccountantGround Floor Unit 8, Vantage Court Riverside Way Barrowford Nelson Lancashire BB9 6BP

Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Umar Ghafoor Trading 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 Umar Ghafoor Trading Ltd for the year ended 31 March 2025 as set out on pages 3 to 6 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Accounting Technicians (AAT), we are subject to its ethical and other professional requirements, which are detailed at www.aat.org.uk/membership/standards-requirements.

This report is made solely to the Board of Directors of Umar Ghafoor Trading 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 Umar Ghafoor Trading Ltd and state those matters that we have agreed to state to the Board of Directors of Umar Ghafoor Trading Ltd, as a body, in this report in accordance with the requirements of the Association of Accounting Technicians (AAT). To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Umar Ghafoor Trading Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Umar Ghafoor Trading 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 loss of Umar Ghafoor Trading Ltd. You consider that Umar Ghafoor Trading 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 Umar Ghafoor Trading 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.

......................................
Hughes Accountants Limited
AAT Licensed Accountant
Ground Floor Unit 8, Vantage Court
Riverside Way
Barrowford
Nelson
Lancashire
BB9 6BP

19 January 2026

Umar Ghafoor Trading Ltd

(Registration number: 14739244)
Balance Sheet as at 31 March 2025

| Note | 2025 £
Current assets |  |
Debtors | 4 | 3,454
Cash at bank and in hand |  | 774
|  | 4,228
Creditors: Amounts falling due within one year | 5 | (15,639)
Net liabilities |  | (11,411)
Capital and reserves |  |
Retained earnings |  | (11,411)
Shareholders' deficit |  | (11,411)

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

Director's 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; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 19 January 2026

......................................... Mr Umar Ghafoor Director

Umar Ghafoor Trading Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Ground Floor Unit 8, Vantage Court
Riverside Way
Barrowford
Nelson
Lancashire
BB9 6BP
England and Wales

These financial statements were authorised for issue by the director on 19 January 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Umar Ghafoor Trading Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 3.

4 | Debtors

Current | 2025 £
Trade debtors | 939
Other debtors | 2,515
| 3,454

Umar Ghafoor Trading Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

5 | Creditors

Creditors: amounts falling due within one year

| 2025 £
Due within one year |
Trade creditors | 2,446
Other creditors | 13,193
| 15,639

6 | Share capital

Allotted, called up and fully paid shares

| 2025
| No. | £
Ordinary of £1 each | 1 | 1