AMAFHH INVESTMENTS BRADFORD LIMITED


Directors	JAWAD, Mohammad Hussein
	JAWAD, Mohammed Abdul Rasoul


Registered Address	38 Knightsbridge
	London
	SW1X 7JN


Registered Number	11504437 (England and Wales)

Statement of Financial Position
31 October 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Investment property	3		5,200,000		5,200,000
			5,200,000		5,200,000
Current assets
Debtors	4	217,688		194,709
Cash at bank and on hand		6,913		7,590
		224,601		202,299
Creditors amounts falling due within one year	5	(1,442,149)		(1,243,024)
Net current assets (liabilities)			(1,217,548)		(1,040,725)
Total assets less current liabilities			3,982,452		4,159,275
Creditors amounts falling due after one year	6		(30,722)		(38,579)
Provisions for liabilities	7		(804,844)		(804,844)
Net assets			3,146,886		3,315,852
Capital and reserves
Called up share capital			1		1
Revaluation reserve			4,298,020		4,298,020
Profit and loss account			(1,151,135)		(982,169)
Shareholders' funds			3,146,886		3,315,852

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

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

JAWAD, Mohammed Abdul Rasoul
Director
Registered Company No. 11504437

AMAFHH INVESTMENTS BRADFORD LIMITED

Notes to the Financial Statements
for the year ended 31 October 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	These financial statements have been prepared in accordance with FRS 102 Section 1A "Small Entities" and the Companies Act 2006. The Company is a small company as defined by the Companies Act 2006 and has applied the small companies regime.

	Basis of preparation
	The financial statements have been prepared under the historical cost convention as modified by the measurement of investment property at fair value, and are presented in sterling (£), the Company's functional currency. Comparative information: The prior year comparative figures have been re-presented to classify the secured bank borrowing as falling due within one year, consistent with the current year's presentation, reflecting that the borrowing was contractually repayable within twelve months of the reporting date. This reclassification has no effect on net assets, total equity or the result for either year.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the measurement of investment property at fair value, and are presented in sterling (£), the Company's functional currency.
Comparative information: The prior year comparative figures have been re-presented to classify the secured bank borrowing as falling due within one year, consistent with the current year's presentation, reflecting that the borrowing was contractually repayable within twelve months of the reporting date. This reclassification has no effect on net assets, total equity or the result for either year.

	Going concern
	The financial statements have been prepared on the going concern basis. The directors have assessed the Company's ability to continue as a going concern for a period of at least twelve months from the date of approval of these financial statements. In making this assessment, the directors have considered the Company's financial position, cash flow forecasts and financing arrangements. The Company's secured borrowing with Together Commercial Finance reached the end of its term and, after the reporting date, fell into arrears; the lender issued a demand for repayment and appointed fixed-charge receivers over the secured property in June 2026, and the arrears claimed are in dispute. These conditions indicate a material uncertainty which may cast significant doubt on the Company's ability to continue as a going concern. The Company is progressing a refinancing of its existing secured borrowing in order to redeem this facility. The directors also note that the Company has substantial equity in its investment property, with a carrying value of approximately £5.2 million compared with secured borrowings of approximately £0.99 million, providing significant financial headroom such that the borrowing can be refinanced or repaid from the property. The Company also has a balance due to the director of approximately £287,000; the director has confirmed that repayment will not be sought unless the Company has sufficient funds to do so, thereby providing additional financial support to the Company. Having considered these matters, the directors have a reasonable expectation that the Company will continue to meet its obligations as they fall due and that the going concern basis remains appropriate. Accordingly, the financial statements have been prepared on the going concern basis and do not include any adjustments that would result if the going concern basis were not appropriate.

Going concern

The financial statements have been prepared on the going concern basis.
The directors have assessed the Company's ability to continue as a going concern for a period of at least twelve months from the date of approval of these financial statements. In making this assessment, the directors have considered the Company's financial position, cash flow forecasts and financing arrangements.
The Company's secured borrowing with Together Commercial Finance reached the end of its term and, after the reporting date, fell into arrears; the lender issued a demand for repayment and appointed fixed-charge receivers over the secured property in June 2026, and the arrears claimed are in dispute. These conditions indicate a material uncertainty which may cast significant doubt on the Company's ability to continue as a going concern.
The Company is progressing a refinancing of its existing secured borrowing in order to redeem this facility. The directors also note that the Company has substantial equity in its investment property, with a carrying value of approximately £5.2 million compared with secured borrowings of approximately £0.99 million, providing significant financial headroom such that the borrowing can be refinanced or repaid from the property. The Company also has a balance due to the director of approximately £287,000; the director has confirmed that repayment will not be sought unless the Company has sufficient funds to do so, thereby providing additional financial support to the Company.
Having considered these matters, the directors have a reasonable expectation that the Company will continue to meet its obligations as they fall due and that the going concern basis remains appropriate. Accordingly, the financial statements have been prepared on the going concern basis and do not include any adjustments that would result if the going concern basis were not appropriate.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Investment property
	The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Investment property


		£
	Fair value at 01 November 24	5,200,000
	At 31 October 25	5,200,000

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	43,381	43,731
Amounts owed by group undertakings	174,307	150,978
Total	217,688	194,709

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	60,500	53,777
Bank borrowings and overdrafts	993,940	881,039
Amounts owed to related parties	25,527	14,027
Other creditors	362,182	294,181
Total	1,442,149	1,243,024


	Amounts falling due within one year include secured borrowing from Together Commercial Finance Limited of £993,940, secured by a legal charge over the Company's investment property. Following the end of its term the borrowing is repayable within twelve months of the reporting date and is accordingly classified as a current liability. Other creditors include a director's loan account of approximately £287,000, which is interest-free, unsecured and repayable on demand, save that the director has confirmed that repayment will not be sought unless the Company has sufficient funds to do so.

Amounts falling due within one year include secured borrowing from Together Commercial Finance Limited of £993,940, secured by a legal charge over the Company's investment property. Following the end of its term the borrowing is repayable within twelve months of the reporting date and is accordingly classified as a current liability.

Other creditors include a director's loan account of approximately £287,000, which is interest-free, unsecured and repayable on demand, save that the director has confirmed that repayment will not be sought unless the Company has sufficient funds to do so.

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	30,722	38,579
Total	30,722	38,579


	Amounts falling due after more than one year comprise the Company's Bounce Back Loan of £30,722.

7.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	804,844	804,844
Total	804,844	804,844

8.	Related party transactions
	Related party transactions: AMAFHH INVESTMENTS LTD £125,106.69 Debit Balance AMAFHH INVESTMENTS PHOENIX BRADFORD LTD £25,526.81 Credit Balance CADOGAN STREET PROPERTY MANAGEMENT LTD £35,024.13 Debit Balance CLARGES STREET BRADFORD LTD £14,176.00 Debit Balance

9.	Exceptional items
	The result for the year is stated after charging the following material non-recurring items arising from the refinancing of, and enforcement action in respect of, the Company's secured borrowing: – Loan renewal fee: £48,062 Total exceptional items: £48,062 These items are not expected to recur following completion of the refinancing.

10.	Controlling party
	The company is a wholly owned subsidiary of AMAFHH Investments Limited, the ultimate controlling party is M A R. Jawad

11.	Further information regarding the company's financial position
	The Company holds an investment property with a carrying value of £5,200,000 against secured borrowings of approximately £0.99 million, providing substantial equity headroom. After the year end the secured borrowing fell into arrears and the lender issued a demand for repayment and appointed fixed-charge receivers over the property; the arrears claimed are in dispute. The Company is progressing a refinancing of the facility in order to redeem the borrowing in full, and the director has confirmed his continuing financial support, including that the balance of approximately £287,000 owed to him will not be recalled unless the Company has sufficient funds to do so. Further detail is provided in the going concern note.

11.

Further information regarding the company's financial position

The Company holds an investment property with a carrying value of £5,200,000 against secured borrowings of approximately £0.99 million, providing substantial equity headroom. After the year end the secured borrowing fell into arrears and the lender issued a demand for repayment and appointed fixed-charge receivers over the property; the arrears claimed are in dispute. The Company is progressing a refinancing of the facility in order to redeem the borrowing in full, and the director has confirmed his continuing financial support, including that the balance of approximately £287,000 owed to him will not be recalled unless the Company has sufficient funds to do so. Further detail is provided in the going concern note.