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Registered number: 12897245
Moraf Holdings UK Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2025
Harris Accountancy Services Limited
Cobalt Square
83 Hagley Road
Birmingham
B16 8QG
Moraf Holdings UK Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Moraf Holdings UK Ltd
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 12897245

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investments | 4 |  | 461,869 |  | 461,869
|  |  | 461,869 |  | 461,869
CURRENT ASSETS
Debtors | 5 | 75,544 |  | 72,844 |
Cash at bank and in hand |  | 315 |  | 3,126 |
|  | 75,859 |  | 75,970 |
Creditors: Amounts Falling Due Within One Year | 6 | (163,960 ) |  | (151,468 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (88,101 ) |  | (75,498 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 373,768 |  | 386,371
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (245,676 ) |  | (272,233 )
NET ASSETS |  |  | 128,092 |  | 114,138
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1 |  | 1
Profit and Loss Account |  |  | 128,091 |  | 114,137
SHAREHOLDERS' FUNDS |  |  | 128,092 |  | 114,138

Page 1
Page 2
Moraf Holdings UK Ltd
Balance Sheet (continued)
As At 30 September 2025
For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Muntazir Bhimani Director
21/05/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Moraf Holdings UK Ltd
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Moraf Holdings UK Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12897245 . The registered office is 95 Neville Road, Shirley, Solihull, B90 2QX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.4. Investment in subsidiaries
Investments in subsidiary undertakings is recognised at cost.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
Page 3
Page 4
Moraf Holdings UK Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
4. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 October 2024 | 461,869
As at 30 September 2025 | 461,869
Provision
As at 1 October 2024 | -
As at 30 September 2025 | -
Net Book Value
As at 30 September 2025 | 461,869
As at 1 October 2024 | 461,869

The investments include the purchase of 100% of the share capital of Dunstones Chemist Ltd (Co Reg: 05215847).
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Amounts owed by subsidiaries | 75,544 |  | 72,844

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 18,281 |  | 10,006
Corporation tax | 6,647 |  | 3,316
Accruals and deferred income | 801 |  | 527
Director's loan account | 138,231 |  | 137,619
| 163,960 |  | 151,468

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 245,676 |  | 272,233

Page 4
Page 5
Moraf Holdings UK Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

9. Related Party Transactions
During the year, the company received the following amounts from its 100% owned subsidiary, Dunstones Chemist Ltd (Co Reg: 05215847)
Management Fees - £40,000
Page 5