A & Co (UK) Ltd - Limited company accounts 25.1

REGISTERED NUMBER: 09299019 (England and Wales)

REPORT OF THE DIRECTOR AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 MARCH 2025

FOR

A & CO (UK) LTD

Page

Company Information

1

Report of the Director

2

Profit and Loss Account

3

Balance Sheet

4

Statement of Changes in Equity

5

Notes to the Financial Statements

6

DIRECTOR:

A Doshi

REGISTERED OFFICE:

7 St John's Road

Harrow

Middlesex

HA1 2EY

REGISTERED NUMBER:

09299019 (England and Wales)

ACCOUNTANTS:

Macalvins Limited

Chartered Accountants

7 St John's Road

Harrow

Middlesex

HA1 2EY

The director presents his report with the financial statements of the company for the year ended 30 March 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of property investment.

DIRECTOR

A Doshi held office during the whole of the period from 31 March 2024 to the date of this report.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

A Doshi - Director

16 July 2026

TURNOVER

19,500

Administrative expenses

1,799

1,800

17,701

17,700

Other operating income

155,640

-

OPERATING PROFIT

173,341

17,700

Interest payable and similar expenses

-

80,087

PROFIT/(LOSS) BEFORE TAXATION

173,341

(62,387

)

Tax on profit/(loss)

-

PROFIT/(LOSS) FOR THE FINANCIAL
YEAR

173,341

(62,387

)

FIXED ASSETS

Investment property

4

1,256,084

CURRENT ASSETS

Debtors

5

174,229

158,329

Cash in hand

27

174,256

158,356

CREDITORS

Amounts falling due within one year

6

1,394,777

1,552,218

NET CURRENT LIABILITIES

(1,220,521

)

(1,393,862

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

35,563

(137,778

)

CREDITORS

Amounts falling due after more than one year

7

259,151

NET LIABILITIES

(223,588

)

(396,929

)

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

(223,688

)

(397,029

)

SHAREHOLDERS' FUNDS

(223,588

)

(396,929

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 March 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 16 July 2026 and were signed by:

A Doshi - Director

Called up

share

Retained

Total

capital

earnings

equity

£

Balance at 31 March 2023

100

(334,642

)

(334,542

)

Changes in equity

Total comprehensive income

-

(62,387

)

(62,387

)

Balance at 30 March 2024

100

(397,029

)

(396,929

)

Changes in equity

Total comprehensive income

-

173,341

Balance at 30 March 2025

100

(223,688

)

(223,588

)

1.	STATUTORY INFORMATION

A & Co (UK) Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Restatement

The comparative figure have been restated regarding the reclassification of creditors to show correct presentation and there is no impact on the retained earnings.

Going Concern

Where total liabilities exceed current assets, the directors consider whether the company has sufficient resources to meet its working capital requirements and whether the company has the support of its creditors. Where the directors form the opinion that the company has sufficient resources to meet its working capital requirements and has the support of its creditors, the accounts are prepared on a going concern basis.

Turnover

Turnover represents rental income received from investment property.

Investment property

In accordance with the Financial Reporting Standard, no depreciation is provided in respect of investment property. This is a departure from the requirements of the Companies Act 2006 which requires all properties to be depreciated. Such properties are not held for consumption but for investment and the directors consider that to depreciate them would not give a true and fair view. Depreciation is only one of many factors reflected in the periodic valuation of properties and accordingly the amount of depreciation which might otherwise have been charged cannot be separately identified or quantified. The directors consider that this policy results in the accounts giving a true and fair view.

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 31 March 2024

and 30 March 2025

1,256,084

NET BOOK VALUE

At 30 March 2025

1,256,084

At 30 March 2024

1,256,084

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Amounts owed by related company

166,729

150,829

Other debtors

7,500

174,229

158,329

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Director's current account

1,394,777

1,414,868

Accrued expenses

-

137,350

1,394,777

1,552,218

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

Other creditors

259,151

8.	RELATED PARTY DISCLOSURES

As at the period end, the company owed £1,394,776 (2024: £1,414,868) to the director of the company. Interest is charged at 6% p.a. During the period, the interest of £NIL (2024: £80,087) was charged in respect of this loan.

As at the period end, included within creditors is £259,151 (2024: £259,151), an amount relating to Rent Deposit deed with Aashni & Co Ltd.

As at the period end, included within debtors is £166,728 (2024: £150,829), an amount owed from Aashni & Co Ltd. The amount owed is payable on demand.

During the year the company received rental income of £19,500 (2024:£19,500) from Aashni & Co Ltd.

Aashni & Co Ltd and A & Co (UK) Ltd are connected by the fact that A Doshi is a director of both companies.