AL-AHQAS FRUIT & VEG LTD

AL-AHQAS FRUIT & VEG LTD Accountants' Report For the year ended 31 March 2026
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 March 2026 . 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. RKN ACCOUNTANCY LTD 31 March 2026 .................................................... RKN ACCOUNTANCY LTD Millett House Millett Street BURY BL9 0JA 06 July 2026 2

AL-AHQAS FRUIT & VEG LTD
Accountants' Report
For the year ended 31 March 2026

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 March 2026 . 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.
RKN ACCOUNTANCY LTD
31 March 2026

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

RKN ACCOUNTANCY LTD
Millett House
Millett Street
BURY
BL9 0JA
06 July 2026

AL-AHQAS FRUIT & VEG LTD
Statement of Financial Position
As at 31 March 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	4	194,912	27,159
		194,912	27,159
Current assets
Stocks	5	248,122	217,900
Debtors	6	268,785	576,591
Cash at bank and in hand		29,291	24,178
		546,198	818,669
Creditors: amount falling due within one year	7	(510,774)	(622,364)
Net current assets		35,424	196,305

Total assets less current liabilities		230,336	223,464
Creditors: amount falling due after more than one year	8	(40,039)	(13,333)
Net assets		190,297	210,131

Capital and reserves
Called up share capital	9	1	1
Profit and loss account		190,296	210,130
Shareholders' funds		190,297	210,131

For the year ended 31 March 2026 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 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 to the Registrar of Companies.

The financial statements were approved by the director on 06 July 2026 and were signed by:

-------------------------------
Muhammad Khalil
Director

AL-AHQAS FRUIT & VEG LTD
Notes to the Financial Statements
For the year ended 31 March 2026

General Information

AL-AHQAS FRUIT & VEG LTD is a private company, limited by shares, registered in England and Wales, registration number 10227314, registration address Unit C23 - C24 New Smithfield Market, Whitworth Street East,, Openshaw,, Manchester, M11 2WJ.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

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

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:

Plant and Machinery	20% Reducing Balance
Motor Vehicles	20% Reducing Balance
Fixtures and Fittings	20% 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Factored debts

The company includes factored debts within trade debtors since most of the risks and rewards of ownership of the factored debts have not passed to the factors. A corresponding liability is included in liabilities in respect of the proceeds received from the factor.

Directors' Emoluments

	2026 £	2025 £
Administrative Expenses
Directors Salaries	31,315	33,200
	31,315	33,200

3.	Average number of employees Average number of employees during the year was 22 (2025 : 19).

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Fixtures and Fittings	Total
	£	£	£	£
At 01 April 2025	38,879	98,844	-	137,723
Additions	-	188,536	1,132	189,668
Disposals	-	-	-	-
At 31 March 2026	38,879	287,380	1,132	327,391
Depreciation
At 01 April 2025	11,719	98,845	-	110,564
Charge for year	7,776	14,061	78	21,915
On disposals	-	-	-	-
At 31 March 2026	19,495	112,906	78	132,479
Net book values
Closing balance as at 31 March 2026	19,384	174,474	1,054	194,912
Opening balance as at 01 April 2025	27,160	(1)	-	27,159

Stocks

	2026 £		2025 £
Stocks	248,122		217,900
	248,122		217,900

Debtors: amounts falling due within one year

	2026 £	2025 £
Trade Debtors	83,634	557,867
Prepayments & Accrued Income	0	10,864
VAT	84,396	7,860
	168,030	576,591

Debtors: amounts falling due after one year

	2026 £		2025 £
Debts Factored Without Recourse	76,921		0
Directors' Loan Accounts	23,834		0
	100,755		0

Creditors: amount falling due within one year

	2026 £	2025 £
Trade Creditors	448,461	485,813
Corporation Tax	0	63,499
PAYE & Social Security	0	31,567
Other Creditors	54,235	40,039
Obligations under HP/Financial Leases	4,441	0
Directors' Current Accounts	3,637	1,446
	510,774	622,364

Creditors: amount falling due after more than one year

	2026 £	2025 £
Trade Creditors	40,039	0
Bank Loans & Overdrafts	0	13,333
	40,039	13,333

Share Capital

Authorised
1 Class A share of £1.00 each

Allotted, called up and fully paid	2026 £		2025 £
1 Class A share of £1.00 each	1		1
	1		1

Registered Number: 10227314
England and Wales
AL-AHQAS FRUIT & VEG LTD

Unaudited Financial Statements

Period of accounts Start date: 01 April 2025 End date: 31 March 2026