BrightAccountsProduction v1.0.0 v1.0.0 2024-08-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts Management consultancy activities other than financial management 18 May 2026 1 1 NI639492 2025-07-31 NI639492 2024-07-31 NI639492 2023-07-31 NI639492 2024-08-01 2025-07-31 NI639492 2023-08-01 2024-07-31 NI639492 uk-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 NI639492 uk-curr:PoundSterling 2024-08-01 2025-07-31 NI639492 uk-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 NI639492 uk-bus:FullAccounts 2024-08-01 2025-07-31 NI639492 uk-bus:Director1 2024-08-01 2025-07-31 NI639492 uk-bus:RegisteredOffice 2024-08-01 2025-07-31 NI639492 uk-bus:Agent1 2024-08-01 2025-07-31 NI639492 uk-core:ShareCapital 2025-07-31 NI639492 uk-core:ShareCapital 2024-07-31 NI639492 uk-core:RetainedEarningsAccumulatedLosses 2025-07-31 NI639492 uk-core:RetainedEarningsAccumulatedLosses 2024-07-31 NI639492 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-07-31 NI639492 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-07-31 NI639492 uk-bus:FRS102 2024-08-01 2025-07-31 NI639492 uk-core:FurnitureFittingsToolsEquipment 2024-08-01 2025-07-31 NI639492 uk-core:CurrentFinancialInstruments 2025-07-31 NI639492 uk-core:CurrentFinancialInstruments 2024-07-31 NI639492 uk-core:WithinOneYear 2025-07-31 NI639492 uk-core:WithinOneYear 2024-07-31 NI639492 2024-08-01 2025-07-31 NI639492 uk-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 xbrli:pure iso4217:GBP xbrli:shares

Company Registration Number: NI639492

Aghafad Limited

Director's Report and Unaudited Financial Statements

for the financial year ended 31 July 2025

Aghafad Limited

DIRECTOR AND OTHER INFORMATION

Director | Mr. Harrison Boyd
Company Registration Number | NI639492
Registered Office | 16 Mount Charles
| Belfast
| BT7 1NZ
Business Address | 280 Chapter Road
| London
| NW2 5NE
Accountants | Muldoon
| 16 Mount Charles
| Belfast
| BT7 1NZ

Aghafad Limited

DIRECTOR'S REPORT

for the financial year ended 31 July 2025

The director presents his report and the unaudited financial statements for the financial year ended 31 July 2025.

Director

The director who served during the financial year is as follows:

Mr. Harrison Boyd

There were no changes in shareholdings between 31 July 2025 and the date of signing the financial statements.

Special provisions relating to small companies

The above report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

On behalf of the board

___________________________

Mr. Harrison Boyd

Director

18 May 2026

Aghafad Limited

Company Registration Number: NI639492

BALANCE SHEET

as at 31 July 2025

|  |  | 2025 |  | 2024
|  | Notes | £ |  | £
Fixed Assets

Tangible assets |  | 4 | 1,707 |  | 764
|  |  | ───────── |  | ─────────
Current Assets

Debtors |  | 5 | 170,756 |  | 117,241
Cash and cash equivalents |  |  | 52,086 |  | 24,028
|  |  | ───────── |  | ─────────
|  |  | 222,842 |  | 141,269
|  |  | ───────── |  | ─────────
Creditors: amounts falling due within one year |  | 6 | (49,796) |  | (50,181)
|  |  | ───────── |  | ─────────
Net Current Assets |  |  | 173,046 |  | 91,088
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 174,753 |  | 91,852
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 100 |  | 100
Retained earnings |  |  | 174,653 |  | 91,752
|  |  | ───────── |  | ─────────
Equity attributable to owners of the company |  |  | 174,753 |  | 91,852
|  |  | ═════════ |  | ═════════
The financial statements have been prepared 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 company has taken advantage of the exemption under section 444 not to file the Profit and Loss Account.

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

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Director and authorised for issue on 18 May 2026

________________________________ |  |  |  |  |
Mr. Harrison Boyd |  |  |  |  |
Director |  |  |  |  |

Aghafad Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 July 2025

1. | General Information
| Aghafad Limited is a company limited by shares incorporated in Northern Ireland. The registered office of the company is 16 Mount Charles, Belfast, BT7 1NZ. The principal activity of this is business is that of management consultancy activities other than financial management. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the year ended 31 July 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Turnover
| Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
| Tangible assets and depreciation
| Tangible assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:
|  | Fixtures, fittings and equipment | - | 10% Straight line
| The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
| Trade and other debtors
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
| Trade and other creditors
| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Employees
| The average monthly number of employees, including director, during the financial year was 1, (2024 - 1).
|  | 2025 | 2024
|  | Number | Number
| Director | 1 | 1
|  | ═════════ | ═════════

4. | Tangible assets
|  | Fixtures, | Total
|  | fittings and |
|  | equipment |
|  | £ | £
| Cost
| At 1 August 2024 | 1,704 | 1,704
| Additions | 1,237 | 1,237
|  | ───────── | ─────────
| At 31 July 2025 | 2,941 | 2,941
|  | ───────── | ─────────
| Depreciation
| At 1 August 2024 | 940 | 940
| Charge for the financial year | 294 | 294
|  | ───────── | ─────────
| At 31 July 2025 | 1,234 | 1,234
|  | ───────── | ─────────
| Net book value
| At 31 July 2025 | 1,707 | 1,707
|  | ═════════ | ═════════
| At 31 July 2024 | 764 | 764
|  | ═════════ | ═════════

5. | Debtors | 2025 | 2024
|  | £ | £
| Trade debtors | - | 11,779
| Amounts owed by participating interests | 130,062 | 105,462
| Director's current account | 24,284 | -
| Prepayments and accrued income | 16,410 | -
|  | ───────── | ─────────
|  | 170,756 | 117,241
|  | ═════════ | ═════════
| Amounts owed by related parties are unsecured and repayable on demand.

6. | Creditors | 2025 | 2024
| Amounts falling due within one year | £ | £
| Taxation (Note 7) | 48,221 | 33,035
| Director's current account | - | 15,571
| Accruals | 1,575 | 1,575
|  | ───────── | ─────────
|  | 49,796 | 50,181
|  | ═════════ | ═════════

7. | Taxation | 2025 | 2024
|  | £ | £
| Creditors:
| VAT | 10,452 | 6,618
| Corporation tax | 37,769 | 26,417
|  | ───────── | ─────────
|  | 48,221 | 33,035
|  | ═════════ | ═════════