Saleha Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 04579683 (England and Wales)

Unaudited Financial Statements for the Year Ended 30th November 2025

for

Saleha Ltd

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

-

Investments

5

108,709

83,080

108,709

83,080

CURRENT ASSETS

Cash at bank

61,112

77,363

CREDITORS

Amounts falling due within one year

6

11,046

18,531

NET CURRENT ASSETS

50,066

58,832

TOTAL ASSETS LESS CURRENT
LIABILITIES

158,775

141,912

CAPITAL AND RESERVES

Called up share capital

7

20

Retained earnings

158,755

141,892

SHAREHOLDERS' FUNDS

158,775

141,912

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th November 2025 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29th April 2026 and were signed on its behalf by:

Dr A M Kabir - Director

1.	COMPANY INFORMATION

Saleha Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

04579683

Registered office:

The Lexicon

Mount Street

Manchester

M2 5NT

The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

Turnover

Revenue from the provision of professional services is recognised on delivery of the service.

Tangible fixed assets

Tangible Fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment loss.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following basis:

Fixtures and Fittings - 25% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to the profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1st December 2024

and 30th November 2025

5,019

DEPRECIATION

At 1st December 2024

and 30th November 2025

5,019

NET BOOK VALUE

At 30th November 2025

-

At 30th November 2024

-

5.	FIXED ASSET INVESTMENTS

Listed

investments

£

COST OR VALUATION

At 1st December 2024

83,080

Additions

15,115

Revaluations

10,514

At 30th November 2025

108,709

NET BOOK VALUE

At 30th November 2025

108,709

At 30th November 2024

83,080

Cost or valuation at 30th November 2025 is represented by:

Listed

investments

£

Valuation in 2024

83,080

Valuation in 2025

25,629

108,709

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

Corporation tax

1,788

10,258

Social security and other taxes

1

-

Directors' current accounts

8,556

7,196

Accrued expenses

701

1,077

11,046

18,531

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.11.25

30.11.24

value:

£

10

Ordinary A

£1

10

Ordinary B

£1

10

20

These A Shares confer on the holders the right to vote upon any resolution proposed at any general meeting of the company.

These B Shares do not confer on the holders the right to vote upon any resolution proposed at any general meeting of the company.

The A and B Shares rank pari passu in respect of dividend and capital distribution rights.

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30th November 2025 and 30th November 2024:

30.11.25

30.11.24

£

Dr A M Kabir

Balance outstanding at start of year

(7,196

)

(5,884

)

Amounts repaid

(1,360

)

(1,312

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

(8,556

)

(7,196

)

The loan is repayable on demand and no interest was charged during the year.

9.

CONTROL

The ultimate controlling party is Dr Kabir by virtue of holding 100% of the voting share capital.