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Registered number: 03543881
Ahmed Properties Services Limited
Unaudited Financial Statements
For The Year Ended 5 April 2025
Ahmed Properties Services Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—5

Page 1
Ahmed Properties Services Limited
Statement of Financial Position
As At 5 April 2025
Statement of Financial Position
Registered number: 03543881

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 6,746 |  | 7,496
Investment Properties | 5 |  | 2,835,041 |  | 2,835,041
|  |  | 2,841,787 |  | 2,842,537
CURRENT ASSETS
Debtors | 6 | 21,762 |  | - |
Cash at bank and in hand |  | 6,463 |  | 89,576 |
|  | 28,225 |  | 89,576 |
Creditors: Amounts Falling Due Within One Year | 7 | (427,057 ) |  | (193,500 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (398,832 ) |  | (103,924 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,442,955 |  | 2,738,613
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (228,026 ) |  | (232,512 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (167,449 ) |  | (167,449 )
NET ASSETS |  |  | 2,047,480 |  | 2,338,652
CAPITAL AND RESERVES
Called up share capital | 9 |  | 20,300 |  | 20,300
Income Statement |  |  | 2,027,180 |  | 2,318,352
SHAREHOLDERS' FUNDS |  |  | 2,047,480 |  | 2,338,652

Page 1
Page 2
Ahmed Properties Services Limited
Statement of Financial Position (continued)
As At 5 April 2025
For the year ending 5 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board

Mr M Ahmed Director
05/04/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Ahmed Properties Services Limited
Notes to the Financial Statements
For The Year Ended 5 April 2025
Notes to the Financial Statements
1. General Information
Ahmed Properties Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03543881 . The registered office is Maple House, Greenwood Close, Cardiff Gate Business Park, Cardiff, CF23 8RD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
These financial statements are presented in Sterling which is the Company’s functional and presentation currency.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Rental income is recognised on a straight-line basis over the lease term, unless another systematic basis is more representative of the time pattern in which benefit derived from the leased asset is diminished.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses.
Any gain or loss on disposal of an item of tangible fixed assets is recognised in profit or loss.
Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 10% Reducing Line

2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the income statement.
2.5. Leasing and Hire Purchase Contracts
Payments made under operating leases are recognised in profit or loss on a straight-line basis over the term of the lease. Lease incentives received are recognised as an integral part of the total lease expense, over the term of the lease.
2.6. Financial Instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Basic financial liabilities
...CONTINUED
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Page 4
Ahmed Properties Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 5 April 2025
2.6. Financial Instruments - continued
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.8. Cash at bank and in hand
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
2.9. Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 1)
3 1
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 6 April 2024 | 52,438
As at 5 April 2025 | 52,438
Depreciation
As at 6 April 2024 | 44,942
Provided during the period | 750
As at 5 April 2025 | 45,692

...CONTINUED
Page 4
Page 5
Ahmed Properties Services Limited
Notes to the Financial Statements (continued)
For The Year Ended 5 April 2025

Net Book Value
As at 5 April 2025 | 6,746
As at 6 April 2024 | 7,496

5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 6 April 2024 and 5 April 2025 | 2,835,041

Management has carried out a market survey in the vicinity of the relevant investment properties to determine the fair value. Based on this survey, management concludes that the carrying amount of the revalued fixed asset does not differ materially from that which would be determined using fair value at the balance sheet date. The fair value measurement for the investment properties has been categorised as Level 3 based on the inputs to the valuation technique used.
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 5,562 |  | -
Trust Debtor | 16,200 |  | -
| 21,762 |  | -

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 9,748 |  | 71,750
Corporation tax | 37,285 |  | 49,536
Other creditors | 78,504 |  | 58,560
Accruals | 1,416 |  | 7,300
Prepayment | - |  | 6,354
Accruals and deferred income | 2,600 |  | -
Directors' loan accounts | 67,700 |  | -
Amounts owed to related parties | 229,804 |  | -
| 427,057 |  | 193,500

Parts of short term creditors falling due within one year in the comparative balances have been reclassified to conform to the current year presentation.
8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 228,026 |  | 232,512

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 20,300 |  | 20,300

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