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Company Registration No. SC818271 (Scotland)
A Razzaq Enterprise Ltd Unaudited accounts for the period from 2 August 2024 to 31 August 2025
A Razzaq Enterprise Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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A Razzaq Enterprise Ltd Company Information for the period from 2 August 2024 to 31 August 2025
Director
Adnan Razzaq
Company Number
SC818271 (Scotland)
Registered Office
17 McIver Street Cambuslang Glasgow Lanarkshire G72 7TA Scotland
Accountants
AMS Accounting Services Ltd Chartered Certified Accountants 7 Callanish Crescent Newton Mearns Glasgow United Kingdom G77 5WT
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A Razzaq Enterprise Ltd Statement of financial position as at 31 August 2025
2025
Notes
£
Current assets
Cash at bank and in hand
1,324
Creditors: amounts falling due within one year
4
(17,119)
Net current liabilities
(15,795)
Net liabilities
(15,795)
Capital and reserves
Called up share capital
5
1
Profit and loss account
(15,796)
Shareholders' funds
(15,795)
For the period ending 31 August 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 2 May 2026 and were signed on its behalf by
Adnan Razzaq Director Company Registration No. SC818271
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A Razzaq Enterprise Ltd Notes to the Accounts for the period from 2 August 2024 to 31 August 2025
1
Statutory information
A Razzaq Enterprise Ltd is a private company, limited by shares, registered in Scotland, registration number SC818271. The registered office is 17 McIver Street, Cambuslang, Glasgow, Lanarkshire, G72 7TA, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
15%
Computer equipment
15%
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
4
Creditors: amounts falling due within one year
2025
£
Taxes and social security
65
Loans from directors
16,559
Accruals
495
17,119
5
Share capital
2025
£
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1
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A Razzaq Enterprise Ltd Notes to the Accounts for the period from 2 August 2024 to 31 August 2025
6
Transactions with related parties
The company owes Mr Adnan Razzaq, a director, an amount of £16,559 as at the balance sheet date. There is no interest on this loan and no fixed date for repayment.
7
Average number of employees
During the period the average number of employees was 1.
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