ACCOUNTS - Final Accounts

Registered number: 10185593

MERALI HOLDINGS LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 AUGUST 2025

MERALI HOLDINGS LIMITED

REGISTERED NUMBER: 10185593

STATEMENT OF FINANCIAL POSITION

AS AT 31 AUGUST 2025

		2025		2024
Note	£	£	£	£

Fixed assets
Investments	4		99		99
Current assets
Debtors: amounts falling due within one year	5	82,700		82,700
Cash at bank and in hand	6	182		299
		82,882		82,999
Creditors: amounts falling due within one year	7	(82,500)		(82,500)
Net current assets			382		499

Net assets			481		598

Capital and reserves
Called up share capital	8	99	99
Profit and loss account		382	499
		481	598

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the Statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 21 May 2026.

D Merali

Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

MERALI HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

1.	General information

Merali Holdings Limited is a company limited by shares, incorporated in England and Wales. The address of the registered office is Vicarage House, 58-60 Kensington Church Street, London, United Kingdom, W8 4DB.

The company is a holding company.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.3

Dividend Income

Dividend income is recognised in the period in which it is declared.

2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.7

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 2

MERALI HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

Employees

The average monthly number of employees, including directors, during the year was 3 (2024 - 3).

4.	Fixed asset investments

		Investments in subsidiaries
		£
	Cost
	At 1 September 2024	99
	At 31 August 2025	99

Debtors

					2025	2024
					£	£

Other debtors	82,700	82,700
	82,700	82,700

6.	Cash and cash equivalents
		2025	2024
		£	£

	Cash at bank and in hand	182	299

7.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Amounts owed to group undertakings	82,500	82,500
	82,500	82,500

Page 3

MERALI HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

8.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

44 Ordinary A Shares of £1 each	44	44
30 Ordinary B Shares of £1 each	30	30
25 Ordinary C Shares of £1 each	25	25

	99	99

The different share classes rank pari passu with the exception of dividends.

9.	Related party transactions
	During the year, the company received dividends of £60,000 (2024 - £150,000) from a company over which it has significant influence. At the reporting date an amount of £82,500 (2024 - £82,500) was due to the company. At the reporting date the company was owed £82,700 (2024 - £82,700) by shareholders and other connected parties.

10.	Controlling party

In the opinion of the directors, there is no ultimate controlling party.

Page 4