REGISTERED NUMBER: 11410212 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

FOR

MAALOUF HOLDINGS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Dr N Chammas

Dr E F Maalouf

REGISTERED OFFICE:

7 Campden Hill Road

London

W8 7DX

REGISTERED NUMBER:

11410212 (England and Wales)

ACCOUNTANTS:

Xeinadin South East Limited

5b Beckwith Barn

Warren Estate

Lordship Road

Chelmsford

Essex

CM1 3WT

FIXED ASSETS

Investments

5

2,856,118

2,517,849

CURRENT ASSETS

Debtors

6

100

100

Cash at bank

7

39,233

101,863

39,333

101,963

CREDITORS

Amounts falling due within one year

8

124,578

7,578

NET CURRENT (LIABILITIES)/ASSETS

(85,245

)

94,385

TOTAL ASSETS LESS CURRENT LIABILITIES

2,770,873

2,612,234

CAPITAL AND RESERVES

Called up share capital

9

100

100

Fair value reserve

10

439,521

303,580

Retained earnings

2,331,252

2,308,554

SHAREHOLDERS' FUNDS

2,770,873

2,612,234

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 April 2026 and were signed on its behalf by:

Dr E F Maalouf - Director

1.	STATUTORY INFORMATION

Maalouf Holdings Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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

Amounts in these financial statements are rounded to the nearest Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non puttable ordinary shares.

Taxation

Taxation for the year comprises current 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 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.

Valuation of investments

Investments in listed company shares, which have been classified as current asset investments, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

4.	EMPLOYEES AND DIRECTORS

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

5.	FIXED ASSET INVESTMENTS

2025

2024

£

£

Other investments not loans

2,856,118

2,517,849

Additional information is as follows:

Listed

investments

£

COST OR VALUATION

At 1 August 2024

2,305,323

Additions

459,661

Disposals

(462,959

)

Revaluations

109,213

At 31 July 2025

2,411,238

NET BOOK VALUE

At 31 July 2025

2,411,238

At 31 July 2024

2,305,323

The listed investments are held within managed portfolios. The fair value of the investments held has been arrived at based on the portfolio valuations given by the financial planners by reference to the active market rate.

The historical cost of the listed investments was £1,971,624 (2024: £2,009,406).

Investments (neither listed nor unlisted) were as follows:

2025

2024

£

£

Other investments

444,880

212,526

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

100

100

7.	CASH AT BANK

2025

2024

£

£

Bank account

1,826

88,400

Managed portfolio cash account

3,370

2,274

Managed portfolio cash account

34,037

11,189

39,233

101,863

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed to related parties

117,000

-

Other creditors

7,578

7,578

124,578

7,578

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

10.

RESERVES

Fair

value

reserve

£

At 1 August 2024

303,580

Reserve transfer

135,941

At 31 July 2025

439,521

As fair value accounting requirements apply, the change in fair value has been recognised in profit or loss, it is not recognised in a revaluation reserve.

However, an entity may choose to transfer a portion of its retained profit and loss account equal to the cumulative fair value gains for presentation purposes to a separate reserve, as this element of the profit and loss is not realised, and not available for distribution.