AMAFHH INVESTMENTS PHOENIX BRADFORD LIMITED


Directors	JAWAD, Mohammed Abdul Rasoul
	JAWAD, Mohammad Hussein
	JJAWAD, Taqwa
	AL BAYATI, Mohammed
	NASRALLA, Haidar Safa Mohammad


Registered Address	101 New Cavendish Street
	1st Floor South
	London
	W1W 6XH


Registered Number	11606660 (England and Wales)

Statement of Financial Position
31 October 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Investment property	4		3,600,000		3,500,000
			3,600,000		3,500,000
Current assets
Debtors	5	19,668		84,112
Cash at bank and on hand		447		62
		20,115		84,174
Creditors amounts falling due within one year	6	(2,972,089)		(2,585,453)
Net current assets (liabilities)			(2,951,974)		(2,501,279)
Total assets less current liabilities			648,026		998,721
Provisions for liabilities	7		(650,000)		(399,631)
Net assets			(1,974)		599,090
Capital and reserves
Called up share capital			1		1
Revaluation reserve			2,500,000		2,500,000
Profit and loss account			(2,501,975)		(1,900,911)
Shareholders' funds	8		(1,974)		599,090

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 31 July 2026, and are signed on its behalf by:

JAWAD, Mohammed Abdul Rasoul
Director
Registered Company No. 11606660

AMAFHH INVESTMENTS PHOENIX 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
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	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).

	Going concern
	The company reported a loss for the year of £601,064 (2024: £287,405), has no turnover, and at the balance sheet date had net current liabilities of £2,951,974 (2024: £2,501,279). Of the creditors falling due within one year, £2,972,089 (2024: £2,585,453) is owed to the director and to companies under common control. The directors have obtained confirmation from those parties that they will not seek repayment of these balances, and will continue to provide such financial support as the company requires to meet its liabilities as they fall due, for a period of not less than twelve months from the date of approval of these financial statements. On that basis the directors continue to adopt the going concern basis of preparation. The dependence on that continuing support represents a material uncertainty which may cast significant doubt on the company's ability to continue as a going concern. The financial statements do not include any adjustments that would result from the going concern basis being inappropriate.

Going concern

The company reported a loss for the year of £601,064 (2024: £287,405), has no turnover, and at the balance sheet date
had net current liabilities of £2,951,974 (2024: £2,501,279).
Of the creditors falling due within one year, £2,972,089 (2024: £2,585,453) is owed to the director and to companies
under common control. The directors have obtained confirmation from those parties that they will not seek repayment of
these balances, and will continue to provide such financial support as the company requires to meet its liabilities as they
fall due, for a period of not less than twelve months from the date of approval of these financial statements.
On that basis the directors continue to adopt the going concern basis of preparation. The dependence on that continuing
support represents a material uncertainty which may cast significant doubt on the company's ability to continue as a
going concern. The financial statements do not include any adjustments that would result from the going concern basis
being inappropriate.

	Judgements and key sources of estimation uncertainty
	The areas involving the greatest degree of judgement are the fair value of the investment property, the classification of amounts owed to related parties as falling due within one year (note 6), and the measurement of the deferred tax provision (note 7).

	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.

	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.

	Financial instruments
	The company holds only basic financial instruments. Debtors, creditors, cash and loans from related parties are initially measured at transaction price and subsequently at amortised cost. Balances owed to the director and to related companies are interest free and, being repayable on demand, are measured at the amount payable and classified as falling due within one year.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Deferred tax
	Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.

4.	Investment property


		£
	Fair value at 01 November 24	3,500,000
	Fair value adjustments	100,000
	At 31 October 25	3,600,000

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Amounts owed by group undertakings	-	72,833
Other debtors	19,668	11,279
Total	19,668	84,112

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	-	1,430,693
Amounts owed to related parties	870,922	30,074
Other creditors	2,101,167	1,124,686
Total	2,972,089	2,585,453


	Amounts owed to related parties and to a director are unsecured, interest free and repayable on demand. During the year those parties settled liabilities of the company amounting to £1,430,692 which had previously been recorded as trade creditors, and met further costs on the company's behalf.

7.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	650,000	399,631
Total	650,000	399,631

8.	Revaluation reserve


		£
	Reserve at 01 November 24	2,500,000
	At 31 October 25	2,500,000

9.	Related party transactions
	The company is under the control of its directors, who are also directors and shareholders of the related companies listed below. Balances are stated net; amounts owed by the related party to the company are shown in brackets. Owed at. Movement. Owed at 1 Nov 2024. in year. 31 Oct 2025 £. £. £ Mohammed A R Jawad — director. 1,124,685 976,482 2,101,167 AMAFHH Investments Ltd. (69,733) 434,636 364,903 AMAFHH Investments Bradford Ltd. 14,844 281,668 296,512 Cadogan Street Property Management Ltd. 6,830 193,576 200,406 Prince Pharma Ltd. 8,400 (300) 8,100 Clarges Street Bradford Ltd. (3,100) 4,100 1,000 Total. 1,081,926 1,890,162 2,972,088 All balances are unsecured, interest free and repayable on demand. No guarantees have been given or received. The movement in the year principally represents amounts paid by those parties in settlement of the company's trade creditors and in meeting professional and legal costs incurred by the company.

Related party transactions

The company is under the control of its directors, who are also directors and shareholders of the related companies listed below. Balances are stated net; amounts owed by the related party to the company are shown in brackets.
                                                                        Owed at.             Movement.         Owed at 
                                                                     1 Nov 2024.             in year.           31 Oct 2025
                                                                              £.                       £.                         £
Mohammed A R Jawad — director.              1,124,685             976,482             2,101,167
AMAFHH Investments Ltd.                              (69,733)             434,636                364,903
AMAFHH Investments Bradford Ltd.                14,844             281,668                 296,512
Cadogan Street Property Management Ltd.      6,830               193,576                200,406
Prince Pharma Ltd.                                             8,400                   (300)                     8,100
Clarges Street Bradford Ltd.                             (3,100)                  4,100                     1,000
Total.                                                               1,081,926         1,890,162            2,972,088


All balances are unsecured, interest free and repayable on demand. No guarantees have been given or received. The movement in the year principally represents amounts paid by those parties in settlement of the company's trade creditors and in meeting professional and legal costs incurred by the company.

10.	Controlling party
	In the opinion of the directors there is no single ultimate controlling party.