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Registered Number: 07203111
England and Wales
AFT GLOBAL UK LTD
Unaudited Financial Statements
Period of accounts Start date: 01 April 2025 End date: 31 March 2026

Aft Global UK Ltd Contents Page For the year ended 31 March 2026
Company information | 1
Accountants' report | 2
Statement of financial position | 3
Notes to the financial statements | 4

Aft Global UK Ltd Company Information For the year ended 31 March 2026
Directors | Nesrin Alkhatib Mohamad Chbib
Registered Number | 07203111
Registered Office | 3rd Floor 346 Kensington High Street United kingdom W14 8NS
Accountants | IBISS & CO LIMITED 188 Mitcham Road London SW17 9NJ
1

Aft Global UK Ltd Accountants' Report For the year ended 31 March 2026
Report to the directors on the preparation of the unaudited statutory accounts of Aft Global UK Ltd for the year ended 31 March 2026 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Aft Global UK Ltd for the year ended 31 March 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet and the related notes from the companys accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/ This report is made solely to the Board of Directors of Aft Global UK Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Aft Global UK Ltd and state those matters that we have agreed to state to the Board of Directors of Aft Global UK Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Aft Global UK Ltd and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Aft Global UK Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Aft Global UK Ltd. You consider that Aft Global UK Ltd is exempt from the statutory audit requirement for the year We have not been instructed to carry out an audit or a review of the accounts of Aft Global UK Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 31 March 2026 IBISS & CO LIMITED 188 Mitcham Road London SW17 9NJ 19 May 2026 2

Aft Global UK Ltd Statement of Financial Position As at 31 March 2026
| Notes | 2026 £ |  | 2025 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Intangible fixed assets | 3 | 78,750 |  | 90,000
Tangible fixed assets | 4 | 5,000 |  | 7,500
|  | 83,750 |  | 97,500
Current assets |  |  |
WIP - Construction Contracts | 5 | 47,479 |  | 39,023
Debtors | 6 | 453,976 |  | 278,015
Cash at bank and in hand |  | 379,465 |  | 1,511
|  | 880,920 |  | 318,549
Creditors: amount falling due within one year | 7 | (807,008) |  | (360,664)
Net current assets |  | 73,912 |  | (42,115)
Total assets less current liabilities |  | 157,662 |  | 55,385
Creditors: amount falling due after more than one year | 8 | 0 |  | (3,500)
Net assets |  | 157,662 |  | 51,885
Capital and reserves |  |  |
Called up share capital | 9 | 2 |  | 1
Profit and loss account |  | 157,660 |  | 51,884
Shareholders' funds |  | 157,662 |  | 51,885
For the year ended 31 March 2026 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 income statement has not been delivered to the Registrar of Companies. The financial statements were approved by the board of directors on 19 May 2026 and were signed on its behalf by:
------------------------------- Nesrin Alkhatib Director
3

Aft Global UK Ltd Notes to the Financial Statements For the year ended 31 March 2026
General Information Aft Global UK Ltd is a private company, limited by shares, registered in England and Wales, registration number 07203111, registration address 3rd Floor, 346 Kensington High Street, United kingdom, W14 8NS. The presentation currency is £ sterling.
1. | 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. Operating lease rentals Rentals payable under operating leases are charged against income on a straight line basis over the lease term. Finance lease and hire purchase charges The finance element of the rental payment is charged to the income statement on a straight line basis. Research and development expenditure Research and development expenditure is charged to the income statement in the period in which it is incurred. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Dividends Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date. Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Goodwill Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight-line basis over the estimated expected useful economic life of the goodwill of 10 years. 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:
Fixtures and Fittings | 5 Straight Line
Assets on finance lease and hire purchase Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives. Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods. WIP - Construction Contracts Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Work in progress - construction contracts works completed before the financial year end and invoiced after the year end.
2. | Average number of employees Average number of employees during the year was 17 (2025 : 13).
3. | Intangible fixed assets
Cost | Goodwill |  | Total
| £ |  | £
At 01 April 2025 | 112,500 |  | 112,500
Additions | - |  | -
Disposals | - |  | -
At 31 March 2026 | 112,500 |  | 112,500
Amortisation
At 01 April 2025 | 22,500 |  | 22,500
Charge for year | 11,250 |  | 11,250
On disposals | - |  | -
At 31 March 2026 | 33,750 |  | 33,750
Net book values
At 31 March 2026 | 78,750 |  | 78,750
At 31 March 2025 | 90,000 |  | 90,000
4. | Tangible fixed assets
Cost or valuation | Fixtures and Fittings |  | Total
| £ |  | £
At 01 April 2025 | 12,500 |  | 12,500
Additions | - |  | -
Disposals | - |  | -
At 31 March 2026 | 12,500 |  | 12,500
Depreciation
At 01 April 2025 | 5,000 |  | 5,000
Charge for year | 2,500 |  | 2,500
On disposals | - |  | -
At 31 March 2026 | 7,500 |  | 7,500
Net book values
Closing balance as at 31 March 2026 | 5,000 |  | 5,000
Opening balance as at 01 April 2025 | 7,500 |  | 7,500
5. | WIP - Construction Contracts
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Work in Progress | 47,479 |  | 39,023
| 47,479 |  | 39,023
6. | Debtors: amounts falling due within one year
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Trade Debtors | 364,619 |  | 107,064
Prepayments & Accrued Income | 0 |  | 45,000
Other Debtors | 1,617 |  | 0
Directors' Current Accounts | 0 |  | 4,808
| 366,236 |  | 156,872
6. | Debtors: amounts falling due after one year
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Amount Owed by Participating Interests | 87,740 |  | 121,143
| 87,740 |  | 121,143
7. | Creditors: amount falling due within one year
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Trade Creditors | 252,746 |  | 110,242
Corporation Tax | 69,426 |  | 24,434
PAYE & Social Security | 165,776 |  | 156,906
Accrued Expenses | 229,676 |  | 0
Other Creditors | (1) |  | (1)
Wages & Salaries Control Account | 57,187 |  | 44,970
Directors' Current Accounts | 18,486 |  | 0
VAT | 13,712 |  | 24,113
| 807,008 |  | 360,664
8. | Creditors: amount falling due after more than one year
| 2026 £ |  | 2025 £
--- | --- | --- | ---
Accrued Expenses | 0 |  | 3,500
| 0 |  | 3,500
9. | Share Capital
Allotted, called up and fully paid | 2026 £ |  | 2025 £
--- | --- | --- | ---
2 Class A shares of £1.00 each | 2 |  | 2
| 2 |  | 2
4