REGISTERED NUMBER: 05853453 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 June 2025

for

Al-Falah Supermarkets Limited

Page

Company information

1

Balance sheet

2

Notes to the financial statements

4

DIRECTOR:

M U Khan

REGISTERED OFFICE:

150-168 Manningham Lane

Bradford

BD8 7DT

REGISTERED NUMBER:

05853453 (England and Wales)

ACCOUNTANTS:

DWilkinson&Company

No 1 Whitehall Riverside

1 Riverside Way

Leeds

West Yorkshire

LS1 4BN

FIXED ASSETS

Tangible assets

4

28,439

37,335

CURRENT ASSETS

Stocks

215,000

235,000

Debtors

5

651,478

533,582

Cash at bank and in hand

16,417

58,819

882,895

827,401

CREDITORS

Amounts falling due within one year

6

727,345

697,555

NET CURRENT ASSETS

155,550

129,846

TOTAL ASSETS LESS CURRENT LIABILITIES

183,989

167,181

CAPITAL AND RESERVES

Called up share capital

8

8

Retained earnings

183,981

167,173

SHAREHOLDERS' FUNDS

183,989

167,181

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of income and retained earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 May 2026 and were signed by:

M U Khan - Director

1.	STATUTORY INFORMATION

Al-Falah Supermarkets Limited is a private company, limited by shares , registered in England and Wales. 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

20% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

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 Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 13 (2024 - 13 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 July 2024

and 30 June 2025

83,812

61,323

2,655

147,790

DEPRECIATION

At 1 July 2024

73,060

35,157

2,238

110,455

Charge for year

2,150

6,538

208

8,896

At 30 June 2025

75,210

41,695

2,446

119,351

NET BOOK VALUE

At 30 June 2025

8,602

19,628

209

28,439

At 30 June 2024

10,752

26,166

417

37,335

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 July 2024

and 30 June 2025

26,799

DEPRECIATION

At 1 July 2024

6,699

Charge for year

5,025

At 30 June 2025

11,724

NET BOOK VALUE

At 30 June 2025

15,075

At 30 June 2024

20,100

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Trade debtors

169,040

191,413

Other debtors

467,640

331,460

VAT

14,798

10,709

651,478

533,582

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Hire purchase contracts

14,333

18,333

Trade creditors

386,101

355,266

Tax

13,959

15,783

Social security and other taxes

3,232

-

Other creditors

309,720

308,173

727,345

697,555

Included in other creditors are loans from directors. These are provided interest free and are repayable on demand.

7.	ULTIMATE CONTROLLING PARTY

The directors control the company due to holding 100% of issued share capital.