AMIRA ENTERPRISE LTD

AMIRA ENTERPRISE LTD
Balance Sheet
As at 31 August 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	426	0
		426	0
Current assets
Stocks	4	2,195	2,410
Debtors	5	132	0
Cash at bank and in hand		8,404	17,093
		10,731	19,503
Creditors: amount falling due within one year	6	(33,640)	(34,893)
Net current assets		(22,909)	(15,390)

Total assets less current liabilities		(22,483)	(15,390)
Creditors: amount falling due after more than one year	7	(3,742)	(29,699)
Net assets		(26,225)	(45,089)

Capital and reserves
Called up share capital		100	100
Profit and loss account		(26,325)	(45,189)
Shareholders' funds		(26,225)	(45,089)

For the year ended 31 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 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 profit and loss account has not been delivered to the Registrar of Companies.

The financial statements were approved by the board of directors on 26 May 2026 and were signed on its behalf by:

-------------------------------
Mohammed Khayerul HUSSAIN
Director

AMIRA ENTERPRISE LTD
Notes to the Financial Statements
For the year ended 31 August 2025

General Information

AMIRA ENTERPRISE LTD is a private company, limited by shares, registered in England and Wales, registration number 11520692, registration address 32 Eastwood Road, , Rayleigh, England,, SS6 7JQ.

The presentation currency is £ sterling.

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)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognized in the statement of income, except to the extent that it relates to items recognized in other comprehensive income or directly in capital and reserves. The companys 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.

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

18% Reducing Balance

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 7 (2024 : 5).

Tangible fixed assets

Cost or valuation	Fixtures and Fittings	Total
	£	£
At 01 September 2024	-	-
Additions	519	519
Disposals	-	-
At 31 August 2025	519	519
Depreciation
At 01 September 2024	-	-
Charge for year	93	93
On disposals	-	-
At 31 August 2025	93	93
Net book values
Closing balance as at 31 August 2025	426	426
Opening balance as at 01 September 2024	-	-

Stocks

	2025 £		2024 £
Stocks	2,195		2,410
	2,195		2,410

Debtors: amounts falling due within one year

	2025 £		2024 £
Trade Debtors	132		0
	132		0

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	5,994	7,781
PAYE & Social Security	2,989	5,964
Accrued Expenses	2,000	0
Other Creditors	1	1,709
Wages & Salaries Control Account	4,992	0
VAT	17,664	19,439
	33,640	34,893

Creditors: amount falling due after more than one year

	2025 £	2024 £
Bank Loans & Overdrafts	3,742	8,750
Other Creditors	0	20,949
	3,742	29,699

Registered Number: 11520692
England and Wales
AMIRA ENTERPRISE LTD

Unaudited Financial Statements

Period of accounts Start date: 01 September 2024 End date: 31 August 2025