MAHIR DESIGN UK LIMITED

MAHIR DESIGN UK LIMITED
Directors' Report
For the year ended 31 July 2025

Director's report and financial statements

The directors present his/her/their annual report and the financial statements for the year ended 31 July 2025

Principal activities

Principal activity of the company during the financial year was of Retail sale of clothing in specialised stores

Directors

The directors who served the company throughout the year were as follows:

Mustafa Kamal

Mohima Kamal

Statement of directors' responsibilities

The directors are responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to

select suitable accounting policies and then apply them consistently
make judgments and accounting estimates that are reasonable and prudent
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business

The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

This report was approved by the board and signed on its behalf by:

----------------------------------
Mustafa Kamal
Director

Date approved: 15 April 2026

MAHIR DESIGN UK LIMITED Accountants' Report For the year ended 31 July 2025
You consider that the company is exempt from an audit for the year ended 31 July 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Balance Sheet, the statement of changes in equity, and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently, we do not express any opinion on these accounts. .................................................... SSH Accountancy Ltd T/A Sarwar & Co Unit 2-3 88 Mile End Road London E1 4UN 15 April 2026 3

MAHIR DESIGN UK LIMITED
Accountants' Report
For the year ended 31 July 2025

You consider that the company is exempt from an audit for the year ended 31 July 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.

In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Balance Sheet, the statement of changes in equity, and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.

We have not carried out an audit or any other review, and consequently, we do not express any opinion on these accounts.

....................................................

SSH Accountancy Ltd T/A Sarwar & Co
Unit 2-3
88 Mile End Road
London
E1 4UN
15 April 2026

MAHIR DESIGN UK LIMITED
Balance Sheet
As at 31 July 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	4,158	5,071
		4,158	5,071
Current assets
Stocks	4	1,028,300	918,300
Debtors	5	5,577	140,827
Cash at bank and in hand		20,114	(55,387)
		1,053,991	1,003,740
Creditors: amount falling due within one year	6	(867,662)	(605,907)
Net current assets		186,329	397,833

Total assets less current liabilities		190,487	402,904
Creditors: amount falling due after more than one year	7	(20,123)	(40,660)
Net assets		170,364	362,244

Capital and reserves
Called up share capital	8	100	100
Profit and loss account		170,264	362,144
Shareholders' funds		170,364	362,244

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

Directors' 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.
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.

These 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 profit and loss account has not been delivered to the Registrar of Companies.

The financial statements were approved by the board of directors on 15 April 2026 and were signed on its behalf by:

-------------------------------
Mustafa Kamal
Director

MAHIR DESIGN UK LIMITED
Statement of Changes in Equity
For the year ended 31 July 2025

	Equity share capital	Retained Earnings	Total
	£	£	£
At 01 August 2023	100	352,228	352,328
Profit for the year		9,916	9,916
Total comprehensive income for the year	-	9,916	9,916
Total investments by and distributions to owners	-	-	-
At 31 July 2024	100	362,144	362,244
At 01 August 2024	100	362,144	362,244
Profit for the year		(191,880)	(191,880)
Total comprehensive income for the year	-	(191,880)	(191,880)
Total investments by and distributions to owners	-	-	-
At 31 July 2025	100	170,264	170,364

MAHIR DESIGN UK LIMITED
Notes to the Financial Statements
For the year ended 31 July 2025

General Information

MAHIR DESIGN UK LIMITED is a private company, limited by shares, registered in England and Wales, registration number 07279802, registration address 230 Green Street, London, E7 8LE.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

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)

Going concern basis

The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they 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 financial statements.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	18% Reducing Balance
Fixtures and Fittings	18% Reducing Balance

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 27 (2024 : 18).

Tangible fixed assets

Cost or valuation	Plant and Machinery	Fixtures and Fittings	Total
	£	£	£
At 01 August 2024	5,388	37,802	43,190
Additions	-	-	-
Disposals	-	-	-
At 31 July 2025	5,388	37,802	43,190
Depreciation
At 01 August 2024	4,256	33,863	38,119
Charge for year	204	709	913
On disposals	-	-	-
At 31 July 2025	4,460	34,572	39,032
Net book values
Closing balance as at 31 July 2025	928	3,230	4,158
Opening balance as at 01 August 2024	1,132	3,939	5,071

Stocks

	2025 £		2024 £
Stocks	1,028,300		918,300
	1,028,300		918,300

Debtors: amounts falling due within one year

	2025 £	2024 £
Other Debtors	5,577	8,806
Advance Payment	0	130,306
PAYE & Social Security	0	1,715
	5,577	140,827

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	257,403	87,762
Corporation Tax	0	308
PAYE & Social Security	961	0
Accrued Expenses	2,042	3,275
Other Creditors	56,493	507,949
Directors' Current Accounts	543,560	0
VAT	7,203	6,613
	867,662	605,907

Creditors: amount falling due after more than one year

	2025 £		2024 £
Bank Loans & Overdrafts	20,123		40,660
	20,123		40,660

Share Capital

Authorised
100 Class A shares of £1.00 each

Allotted, called up and fully paid	2025 £		2024 £
100 Class A shares of £1.00 each	100		100
	100		100

Related parties

During the year the company entered into the following transactions with related parties:

	Transaction value - income/(expenses)		Balance owed by/(owed to)
	2025 £	2024 £	2025 £	2024 £
Mahir London.Com Ltd	9,646	32,556	9,646	32,556
Mahir Properties Ltd	19,700	0	19,700	0

During the year there were transactions between the company Mahir London.com Ltd and Mahir Properties Ltd. where Mr Mustafa Kamal is the common director at the end of the year, Mahir London.com Ltd and Mahir Properties Ltd. owed the company the total amount of £29,346.09

Registered Number: 07279802
England and Wales
MAHIR DESIGN UK LIMITED

Unaudited Financial Statements

Period of accounts Start date: 01 August 2024 End date: 31 July 2025