TJ MAHAL LTD - Accounts

TJ MAHAL LTD
Contents Page
For the year ended 30 June 2025

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

TJ MAHAL LTD Accountants' Report For the year ended 30 June 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 30 June 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. HAQUE ASSOCIATES LTD 30 June 2025 .................................................... HAQUE ASSOCIATES LTD 26 LEAGRAVE ROAD LUTON ENGLAND Luton LU4 8HZ 05 June 2026 1

TJ MAHAL LTD
Accountants' Report
For the year ended 30 June 2025

Accountant’s report
You consider that the company is exempt from an audit for the year ended 30 June 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
HAQUE ASSOCIATES LTD
30 June 2025

....................................................

HAQUE ASSOCIATES LTD
26 LEAGRAVE ROAD
LUTON ENGLAND
Luton
LU4 8HZ
05 June 2026

1

TJ MAHAL LTD
Statement of Financial Position
As at 30 June 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	750	2,750
		750	2,750
Current assets
Debtors		71,416	65,842
Cash at bank and in hand		13,158	19,354
		84,574	85,196
Creditors: amount falling due within one year		(45,902)	(40,026)
Net current assets		38,672	45,170

Total assets less current liabilities		39,422	47,920
Creditors: amount falling due after more than one year		(30,781)	(44,515)
Provisions for liabilities		(390)	(315)
Net assets		8,251	3,090

Capital and reserves
Profit and loss account		8,251	3,090
Shareholders' funds		8,251	3,090

For the year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 05 June 2026 and were signed by:

-------------------------------
Tarib ALI
Director

2

TJ MAHAL LTD
Notes to the Abridged Financial Statements
For the year ended 30 June 2025

General Information

TJ MAHAL LTD is a private company, limited by shares, registered in , registration number 09654067, registration address 26 LEAGRAVE ROAD, LUTON, BEDFORDSHIRE, LU4 8HZ.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

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

Turnover

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

Government grants

Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure 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.

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:

Land and Buildings	5 Straight Line
Plant and Machinery	5 Straight Line
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.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 6 (2024 : 6).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Fixtures and Fittings	Land and Buildings	Total
	£	£	£	£
At 01 July 2024	750	10,000	15,164	25,914
Additions	-	-	-	-
Disposals	-	-	-	-
At 30 June 2025	750	10,000	15,164	25,914
Depreciation
At 01 July 2024	-	8,000	15,164	23,164
Charge for year	-	2,000	-	2,000
On disposals	-	-	-	-
At 30 June 2025	-	10,000	15,164	25,164
Net book values
Closing balance as at 30 June 2025	750	-	-	750
Opening balance as at 01 July 2024	750	2,000	-	2,750

3

Registered Number: 09654067

TJ MAHAL LTD

Abridged Accounts

Period of accounts Start date: 01 July 2024 End date: 30 June 2025