Mohammedi (UK) Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 5508948

Mohammedi (UK) Ltd

Filleted Unaudited Financial Statements

31 August 2025

Mohammedi (UK) Ltd

Statement of Financial Position

31 August 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	8		173,366	167,226

Current assets

Stocks		130,681	101,590
Debtors	9	8,764	3,065
Cash at bank and in hand		134,640	147,071
		-----------	-----------
		274,085	251,726

Creditors: amounts falling due within one year	10	143,870		146,571
		-----------		-----------
Net current assets			130,215	105,155
			-----------	-----------
Total assets less current liabilities			303,581	272,381

Creditors: amounts falling due after more than one year	11		17,146	19,523

Provisions

Taxation including deferred tax	( 6,726)	( 5,324)
	-----------	-----------
Net assets	279,709	247,534
	-----------	-----------

Mohammedi (UK) Ltd

Statement of Financial Position (continued)

31 August 2025

	2025		2024
Note	£	£	£

Capital and reserves

Called up share capital	13	20	20
Profit and loss account	14	279,689	247,514
		-----------	-----------
Shareholders funds		279,709	247,534
		-----------	-----------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31st August 2025 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 financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 16 April 2026 , and are signed on behalf of the board by:

Mr Mohammed Haziq

Director

Company registration number: 5508948

Mohammedi (UK) Ltd

Notes to the Financial Statements

Year Ended 31st August 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 330 - 336 Green Lane, Bordesley Green, Birmingham, B9 5DP.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Disclosure exemptions

(a) No cash flow statement has been presented for the company. (b) Disclosures in respect of financial instruments have not been presented. (c) No disclosure has been given for the aggregate remuneration of key management personnel.

Revenue recognition

The turnover shown in the Profit and Loss Account represents amounts derived from ordinary activities and is recognised at the point of sale. The turnover is stated after deduction of trade discounts and is net of Value Added Tax.

Income tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more, or a right to pay less or to receive more tax, with the following exceptions: Deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted.

Goodwill

Positive purchased goodwill arising on acquisitions is capitalised, classified as an asset on the Balance Sheet and amortised over its estimated useful life up to a maximum of 20 years. This length of time is presumed to be the maximum useful life of purchased goodwill because it is difficult to make projections beyond this period. Goodwill is reviewed for impairment at the end of the first full financial year following each acquisition and subsequently as and when necessary if circumstances emerge that indicate that the carrying value may not be recoverable

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Goodwill	-	10% Straight Line and has been fully amortised

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Freehold property	-	1% straight line
Short leasehold property	-	20% straight line
Plant and machinery	-	15% reducing balance

Fixtures and fittings	-	15% reducing balance
Motor vehicles	-	25% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 16 (2024: 15 ).

5. Tax on profit

Major components of tax expense

	2025	2024
	£	£

Current tax:

UK current tax expense	25,629	29,062

Deferred tax:

Origination and reversal of timing differences	1,402	( 1,055)
	----------	----------
Tax on profit	27,031	28,007
	----------	----------

Reconciliation of tax expense

The tax assessed on the profit on ordinary activities for the year is lower than (2024: lower than) the standard rate of corporation tax in the UK of 25 % (2024: 25 %).

	2025	2024
	£	£
Profit on ordinary activities before taxation	114,206	117,576
	-----------	-----------
Profit on ordinary activities by rate of tax	28,551	29,394
Effect of expenses not deductible for tax purposes	53	–
Effect of capital allowances and depreciation	( 896)	1,561
Deferred tax movement	1,402	( 1,055)
Marginal relief	( 2,079)	( 1,893)
	-----------	-----------
Tax on profit	27,031	28,007
	-----------	-----------

6. Dividends

	2025	2024
	£	£
Dividends paid during the year (excluding those for which a liability existed at the end of the prior year )	55,000	30,000
	----------	----------

7. Intangible assets

	Goodwill
	£
Cost
At 1st September 2024 and 31st August 2025	98,000
	----------
Amortisation
At 1st September 2024 and 31st August 2025	98,000
	----------
Carrying amount
At 31st August 2025	–
	----------
At 31st August 2024	–
	----------

8. Tangible assets

	Freehold property	Short leasehold property	Plant and machinery	Fixtures and fittings	Motor vehicles	Total
	£	£	£	£	£	£
Cost
At 1 Sep 2024	164,723	1,881	18,845	69,746	5,000	260,195
Additions	–	–	1,000	727	15,450	17,177
Disposals	–	–	–	( 1,374)	( 5,000)	( 6,374)
	-----------	--------	----------	----------	----------	-----------
At 31 Aug 2025	164,723	1,881	19,845	69,099	15,450	270,998
	-----------	--------	----------	----------	----------	-----------
Depreciation
At 1 Sep 2024	25,914	752	15,702	45,883	4,718	92,969
Charge for the year	1,647	377	621	3,590	3,862	10,097
Disposals	–	–	–	( 716)	( 4,718)	( 5,434)
	-----------	--------	----------	----------	----------	-----------
At 31 Aug 2025	27,561	1,129	16,323	48,757	3,862	97,632
	-----------	--------	----------	----------	----------	-----------
Carrying amount
At 31 Aug 2025	137,162	752	3,522	20,342	11,588	173,366
	-----------	--------	----------	----------	----------	-----------
At 31 Aug 2024	138,809	1,129	3,143	23,863	282	167,226
	-----------	--------	----------	----------	----------	-----------

9. Debtors

	2025	2024
	£	£
Prepayments	7,909	1,601
Other debtors	855	1,464
	--------	--------
	8,764	3,065
	--------	--------

10. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	20,858	31,769
Trade creditors	81,130	48,494
Corporation tax	25,629	29,062
Social security and other taxes	2,240	1,483
Directors' loan account	3,981	25,000
Accruals	7,200	8,100
Other creditors	2,832	2,663
	-----------	-----------
	143,870	146,571
	-----------	-----------

The bank overdraft and loan is secured by fixed and floating charge over the assets of the company as well as a charge on director's personal property.

11. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	17,146	19,523
	----------	----------

12. Deferred tax

The deferred tax included in the statement of financial position is as follows:

	2025	2024
	£	£
Included in provisions	6,726	5,324
	--------	--------

The deferred tax account consists of the tax effect of timing differences in respect of:

	2025	2024
	£	£
Accelerated capital allowances	6,726	5,324
	--------	--------

13. Called up share capital

Authorised share capital

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	1,000	1,000	1,000	1,000
	--------	--------	--------	--------

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	20	20	20	20
	-----	-----	-----	-----

14. Reserves

Profit and loss account - This reserve records retained earnings and accumulated losses.

15. Directors' advances, credits and guarantees

The directors loan account was not overdrawn during the current or prior year.

16. Related party transactions

Controlling Party The company is under the control of the Directors and their family. They are also the key management personnel. Rent No rent was charged by the directors for business use of their personal properties in 2025 (2024 - nil). Dividends paid to directors Dividends of £38,500 were paid during the year to the directors (2024 - £21,000). Dividends paid to other shareholders Dividends of £16,500 were paid during the year to other shareholders (2024 - £9,000)