REGISTERED NUMBER: SC639381 (Scotland)

Unaudited Financial Statements For The Year Ended 31 August 2025

for

ALIF TASTE OF LAHORE LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M A Aziz

A A Malik

REGISTERED OFFICE:

26-27 Haddington Place

Edinburgh

EH7 4AF

REGISTERED NUMBER:

SC639381 (Scotland)

ACCOUNTANTS:

Ahmad & Nabi Mcmullan

95-107 Lancefield Street

Glasgow

Lanarkshire

G3 8HZ

FIXED ASSETS

Intangible assets

4

91,000

91,000

Tangible assets

5

94,678

118,348

185,678

209,348

CURRENT ASSETS

Stocks

10,000

16,550

Cash at bank

15,824

2,564

25,824

19,114

CREDITORS

Amounts falling due within one year

6

337,232

327,322

NET CURRENT LIABILITIES

(311,408

)

(308,208

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(125,730

)

(98,860

)

CREDITORS

Amounts falling due after more than one year

7

6,364

38,258

NET LIABILITIES

(132,094

)

(137,118

)

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

9

(132,194

)

(137,218

)

SHAREHOLDERS' FUNDS

(132,094

)

(137,118

)

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 directors acknowledge their 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.

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

The financial statements were approved by the Board of Directors and authorised for issue on 29 May 2026 and were signed on its behalf by:

M A Aziz - Director

1.	STATUTORY INFORMATION

ALIF TASTE OF LAHORE LTD is a private company, limited by shares , registered in Scotland. 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2019, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

20% on 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.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 September 2024

and 31 August 2025

91,000

NET BOOK VALUE

At 31 August 2025

91,000

At 31 August 2024

91,000

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

COST

At 1 September 2024

and 31 August 2025

104,628

205,231

309,859

DEPRECIATION

At 1 September 2024

70,343

121,168

191,511

Charge for year

6,857

16,813

23,670

At 31 August 2025

77,200

137,981

215,181

NET BOOK VALUE

At 31 August 2025

27,428

67,250

94,678

At 31 August 2024

34,285

84,063

118,348

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

31,364

36,364

Trade creditors

3,624

3,624

Tax

2,340

-

Social security and other taxes

15,197

9,172

VAT

200,682

132,120

Directors' current accounts

89,537

141,779

Accrued expenses

(5,512

)

4,263

337,232

327,322

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans - 2-5 years

-

25,000

Bank Loan 2- 2-5 years

6,364

13,258

6,364

38,258

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

£

100

Ordinary

1

100

100

9.

RESERVES

Retained

earnings

£

At 1 September 2024

(137,218

)

Profit for the year

5,024

At 31 August 2025

(132,194

)