REGISTERED NUMBER: 11066729 (England and Wales)

Financial Statements for the Year Ended 31 October 2025

for

AJH Business (UK) Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Report of the Accountants

7

DIRECTORS:

Mr Guraman Singh Gora

Mr Jarnail Jorawar Gora

Mr Hermanjot Singh Gora

REGISTERED OFFICE:

26 High Street

Brockmoor

Brierley Hill

West Midlands

DY5 3JA

REGISTERED NUMBER:

11066729 (England and Wales)

ACCOUNTANTS:

Sterling Accounting Services Limited

Bridge House

9-13 Holbrook Lane

Coventry

CV6 4AD

FIXED ASSETS

Property, plant and equipment

4

3,770,968

4,438,834

CURRENT ASSETS

Debtors

5

1,955,504

1,477,916

Cash at bank and in hand

140,424

22,812

2,095,928

1,500,728

CREDITORS

Amounts falling due within one year

6

104,974

45,564

NET CURRENT ASSETS

1,990,954

1,455,164

TOTAL ASSETS LESS CURRENT LIABILITIES

5,761,922

5,893,998

CREDITORS

Amounts falling due after more than one year

7

(4,589,764

)

(4,645,467

)

PROVISIONS FOR LIABILITIES

(137,750

)

(137,750

)

NET ASSETS

1,034,408

1,110,781

CAPITAL AND RESERVES

Called up share capital

8

3

3

Revaluation reserve

9

725,000

725,000

Retained earnings

309,405

385,778

SHAREHOLDERS' FUNDS

1,034,408

1,110,781

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 July 2026 and were signed on its behalf by:

Mr Guraman Singh Gora - Director

1.	STATUTORY INFORMATION

AJH Business (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.

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

Revenue 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.

Plant and machinery etc

-

15% on reducing balance

Taxation

current tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at

the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred Tax

Deferred tax is recognised in respect of all timing differences which are differences between taxable profits and total comprehensive income that arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in the financial statements, except that:

- unrelieved tax losses and other deferred tax assets are recognised only to the extent that the directors consider that it probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured on an undiscounted basis at the tax rates that are expected to apply in the periods in which timing differences reverse, based on tax rates and laws enacted or substantively enacted at the balance sheet date.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - NIL ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 November 2024

4,408,270

49,589

4,457,859

Additions

291,578

-

291,578

Disposals

(930,339

)

(47,570

)

(977,909

)

At 31 October 2025

3,769,509

2,019

3,771,528

DEPRECIATION

At 1 November 2024

-

19,025

19,025

Charge for year

-

4,584

4,584

Eliminated on disposal

-

(23,049

)

(23,049

)

At 31 October 2025

-

560

560

NET BOOK VALUE

At 31 October 2025

3,769,509

1,459

3,770,968

At 31 October 2024

4,408,270

30,564

4,438,834

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Other debtors

1,955,504

1,477,916

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Taxation and social security

103,241

43,831

Other creditors

1,733

1,733

104,974

45,564

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans

2,156,087

2,209,121

Hire purchase contracts

-

26,044

Other creditors

2,433,677

2,410,302

4,589,764

4,645,467

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.10.25

31.10.24

value:

£

£

3

Ordinary

1

3

3

9.

RESERVES

Revaluatio

reserve

£

At 1 November 2024

and 31 October 2025

725,000

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Statement of Financial Position you are responsible for the preparation of the financial statements for the year ended 31 October 2025 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Sterling Accounting Services Limited

Bridge House

9-13 Holbrook Lane

Coventry

CV6 4AD

Date: .............................................