Company registration number: 11754455
Annual report and unaudited financial statements
for the year ended 31 December 2025
for
Mehran Ltd
Pages for filing with the Registrar
Company registration number: 11754455
Mehran Ltd
Balance sheet
as at 31 December 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 4 29,990 44,681
29,990 44,681
Current assets
Stocks 69,500 137,000
Cash at bank and in hand 6,963 3,753
76,463 140,753
Creditors: amounts falling due within one
year 		(50,976) (86,575)
Net current assets 25,487 54,178
Total assets less current liabilities 55,477 98,859
Creditors: Amounts falling due after more
than one year 		5 (55,476) (98,858)
NET ASSETS 1 1
Capital and reserves
Called up share capital 1 1
TOTAL EQUITY 1 1
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 December 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
1
Company registration number: 11754455
Mehran Ltd
Balance sheet - continued
as at 31 December 2025
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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr M Haghighat, Director
20 April 2026
2
Mehran Ltd
Notes to the financial statements
for the year ended 31 December 2025
1 Company information
Mehran Ltd is a private company registered in England and Wales. Its registered number is 11754455. The company is limited by shares. Its registered office is R M & Co Chartered Accountants, 13 Mary Street, Sunderland, Tyne and Wear, SR1 3NH. Its principal place of business is Battle Hill Convenience Store, 5 Newmans Way, Hexham, Northumberland, NE46 1BB.
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 historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Plant & Machinery - 20% straight line
Vehicle - 20% straight line
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
3
Mehran Ltd
Notes to the financial statements - continued
for the year ended 31 December 2025
2 Accounting policies - continued
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, 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.
3 Average number of employees
During the year the average number of employees was 14 (2024 - 12).
4 Tangible fixed assets
Plant and
machinery
etc.
£
Cost
At 1 January 2025 88,955
Additions 3,875
At 31 December 2025 92,830
Depreciation
At 1 January 2025 44,274
Charge for year 18,566
At 31 December 2025 62,840
Net book value
At 31 December 2025 29,990
At 31 December 2024 44,681
4
Mehran Ltd
Notes to the financial statements - continued
for the year ended 31 December 2025
4 Tangible fixed assets - continued
Cost or valuation at 31 December 2025 is represented by:
Plant and
machinery
etc.
£
Valuation in 2025 43,459
Valuation in 2025 4,137
Valuation in 2025 3,875
Valuation in 2025 41,359
Cost -
92,830
If Asset had not been revalued, it would have been included at the following historical cost:
2025 2024
£ £
Cost 92,830 -
Accumulated depreciation 62,840 -
5 Creditors: amounts falling due after more than five years
Included within the above creditors are the following amounts falling due after more than five years:
2025 2024
£ £
Repayable otherwise than by instalments
Other creditors - 27,608
5