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Company Registration No. 11630596 (England and Wales)
A Mahmood & Sons Ltd Unaudited accounts for the year ended 31 October 2025
A Mahmood & Sons Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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A Mahmood & Sons Ltd Company Information for the year ended 31 October 2025
Directors
Usman Arshad Arshad Mahmood
Company Number
11630596 (England and Wales)
Registered Office
59 Aireville Road Bradford West Yorkshire BD9 4HN England
Accountants
Tax Smart Accountancy Ltd Radley House Richardshaw Road Ground And First Floor Leeds LS28 6LE
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A Mahmood & Sons Ltd Statement of financial position as at 31 October 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
250,657 
132,245 
Current assets
Debtors
5
9,360 
- 
Cash at bank and in hand
28,389 
27,000 
37,749 
27,000 
Creditors: amounts falling due within one year
6
(175,773)
(123,752)
Net current liabilities
(138,024)
(96,752)
Total assets less current liabilities
112,633 
35,493 
Creditors: amounts falling due after more than one year
7
(68,340)
- 
Net assets
44,293 
35,493 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
44,292 
35,492 
Shareholders' funds
44,293 
35,493 
For the year ending 31 October 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 31 July 2026 and were signed on its behalf by
Usman Arshad Director Company Registration No. 11630596
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A Mahmood & Sons Ltd Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
A Mahmood & Sons Ltd is a private company, limited by shares, registered in England and Wales, registration number 11630596. The registered office is 59 Aireville Road, Bradford, West Yorkshire, BD9 4HN, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
Straight line over 50 Years
Prior period error
During the year the directors identified that a freehold property purchased on 21 December 2021 for £135,000 had not previously been recognised in the company’s financial statements. The property was acquired for the benefit of the company and was funded personally by a director. The omission of the property and the related director’s loan from prior years’ financial statements has been treated as a prior period error. The error has been corrected by recognising the property within land and buildings at cost and recognising a corresponding loan from a director. Depreciation has been provided on the buildings element of the property from the date it was available for use, in accordance with the company’s accounting policy of depreciating land and buildings on a straight‑line basis over 50 years. The effect of the correction on the comparative figures for the year ended 31 October 2024 is as follows: increase in land and buildings at 31 October 2024: £135,000; increase in loans from directors at 31 October 2024: £135,000; decrease/(increase) in retained earnings at 31 October 2024: £2,755 (representing cumulative depreciation to that date). The effect on the opening balances at 1 November 2024 is: increase in land and buildings: £135,000; increase in loans from directors: £135,000; decrease in retained earnings: £2,755 The impact on the profit for the year ended 31 October 2024 is a depreciation charge of £2,755 reducing profit for that year by the same amount
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A Mahmood & Sons Ltd Notes to the Accounts for the year ended 31 October 2025
4
Tangible fixed assets
Land & buildings 
£ 
Cost or valuation
At cost 
At 1 November 2024
135,000 
Additions
122,130 
At 31 October 2025
257,130 
Depreciation
At 1 November 2024
2,755 
Charge for the year
3,718 
At 31 October 2025
6,473 
Net book value
At 31 October 2025
250,657 
At 31 October 2024
132,245 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
9,360 
- 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
6,000 
- 
Taxes and social security
5,465 
2,411 
Other creditors
- 
350 
Loans from directors
163,408 
120,991 
Accruals
900 
- 
175,773 
123,752 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Other creditors
68,340 
- 
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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