REGISTERED NUMBER: 12827679 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

AL WATAN SUPERMARKETS LTD

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S Ahmed

REGISTERED OFFICE:

101 Rutland Avenue

High Wycombe

HP12 3JQ

REGISTERED NUMBER:

12827679 (England and Wales)

ACCOUNTANTS:

Braham Noble Denholm & Co.

Rubicon House

Unit 5

Second Way

Wembley

Middlesex

HA9 0YJ

FIXED ASSETS

Tangible assets

4

7,834

9,218

CURRENT ASSETS

Stocks

37,026

30,526

Debtors

311

1,236

Cash at bank and in hand

6,541

18,528

43,878

50,290

CREDITORS

Amounts falling due within one year

24,171

22,313

NET CURRENT ASSETS

19,707

27,977

TOTAL ASSETS LESS CURRENT LIABILITIES

27,541

37,195

CREDITORS

Amounts falling due after more than one year

26,002

35,169

NET ASSETS

1,539

2,026

CAPITAL AND RESERVES

Called up share capital

5

100

100

Retained earnings

6

1,439

1,926

SHAREHOLDERS' FUNDS

1,539

2,026

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 August 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 May 2026 and were signed by:

S Ahmed - Director

1.	STATUTORY INFORMATION

Al Watan Supermarkets Ltd 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.

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 historical cost convention.

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.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred 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 or deferred 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 September 2024

and 31 August 2025

14,362

DEPRECIATION

At 1 September 2024

5,144

Charge for year

1,384

At 31 August 2025

6,528

NET BOOK VALUE

At 31 August 2025

7,834

At 31 August 2024

9,218

5.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

1

100

100

6.

RESERVES

Retained

earnings

£

At 1 September 2024

1,926

Profit for the year

12,513

Dividends

(13,000

)

At 31 August 2025

1,439