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Company Registration No. 09603977 (England and Wales)
Hamamy Limited Unaudited accounts for the year ended 31 March 2026
Hamamy Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Hamamy Limited Company Information for the year ended 31 March 2026
Directors
Mohamed Al-Hamamy Rufaydah Nasrat Jarallah Aldouri
Company Number
09603977 (England and Wales)
Registered Office
1 Whitecross Drive Weymouth Dorset DT4 9PA England
Accountants
Stotinka Limited 1 Little Manor Gardens Cranleigh GU6 8BF
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Hamamy Limited Statement of financial position as at 31 March 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
- 
381,043 
Investment property
5
409,605 
- 
409,605 
381,043 
Current assets
Cash at bank and in hand
83,059 
(77,771)
Creditors: amounts falling due within one year
6
(26,680)
(19,362)
Net current assets/(liabilities)
56,379 
(97,133)
Total assets less current liabilities
465,984 
283,910 
Creditors: amounts falling due after more than one year
7
(1,250)
- 
Net assets
464,734 
283,910 
Capital and reserves
Called up share capital
100 
100 
Capital contribution reserve
248,269 
248,269 
Profit and loss account
216,365 
35,541 
Shareholders' funds
464,734 
283,910 
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 15 May 2026 and were signed on its behalf by
Mohamed Al-Hamamy Director Company Registration No. 09603977
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Hamamy Limited Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
Hamamy Limited is a private company, limited by shares, registered in England and Wales, registration number 09603977. The registered office is 1 Whitecross Drive, Weymouth, Dorset, DT4 9PA, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2025
381,043 
5,084 
650 
386,777 
Additions
28,562 
- 
- 
28,562 
Transfer to investment property
(409,605)
- 
- 
(409,605)
At 31 March 2026
- 
5,084 
650 
5,734 
Depreciation
At 1 April 2025
- 
5,084 
650 
5,734 
At 31 March 2026
- 
5,084 
650 
5,734 
Net book value
At 31 March 2026
- 
- 
- 
- 
At 31 March 2025
381,043 
- 
- 
381,043 
5
Investment property
2026 
£ 
Transfers from tangible fixed assets
409,605 
At 31 March 2026
409,605 
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Hamamy Limited Notes to the Accounts for the year ended 31 March 2026
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Taxes and social security
- 
(46,571)
Loans from directors
26,680 
64,683 
Accruals
- 
1,250 
26,680 
19,362 
7
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Accruals
1,250 
- 
8
Average number of employees
During the year the average number of employees was 2 (2025: 2).
9
Reconciliations on adoption of FRS 102
Disclosure Notes for FY26 Accounts Note X1 - Change in accounting policy: presentation of fees During the year the directors reconsidered the substance of the company's arrangements with the dental practices at which the company's directors operate, and concluded that, in substance, the company acts as agent rather than principal in relation to the patient fees collected through those practices. The company is paid a net fee by each practice for the dental services provided. Accordingly, the company has changed its accounting policy in respect of these arrangements. Turnover is now recognised at the net amount receivable by the company (its share of patient fees after deduction of the share retained by the practice), rather than at the gross amount with a corresponding cost. This change has been applied retrospectively in accordance with FRS 102 paragraph 10.13. The effect on the comparative figures for the year ended 31 March 2025 is to reduce turnover by £374,945, with a corresponding reduction in administrative expenses. There is no effect on the profit for the year or on net assets at any reporting date. Note X2 - Reclassification of property to Investment Property During the year the directors also reconsidered the classification of the company's property, which had previously been presented as Tangible Fixed Assets (Land and Buildings). The property is held by the company for letting to tenants and accordingly meets the definition of Investment Property under FRS 102 Section 16. The property has been reclassified to Investment Property in the current year and the comparative figures have been restated. The reclassification has no effect on profit or net assets. Investment property is carried at fair value with movements recognised in profit or loss. At the date of acquisition, fair value was considered equal to cost. The directors have assessed the fair value at 31 March 2026 as £409605 Effect on the 2025 comparatives: As reported Adjustment Restated £ £ £ Turnover 625,310 (374,945) 250,365 Administrative expenses (430,387) 374,945 (55,442)
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Hamamy Limited Notes to the Accounts for the year ended 31 March 2026
Operating profit 58,245 - 58,245 Profit for the financial year 50,180 - 50,180 Tangible fixed assets - L&B 381,043 (381,043) - Investment property - 381,043 381,043
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