REGISTERED NUMBER: 13878549 (England and Wales)

Unaudited Financial Statements

For The Period 1 February 2025 to 31 May 2026

for

EIMAN INVESTMENTS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M A Khan

Mrs R Khan

SECRETARY:

M A Khan

REGISTERED OFFICE:

42 Buckland Rise

Pinner

Middlesex

HA5 3QS

REGISTERED NUMBER:

13878549 (England and Wales)

ACCOUNTANTS:

Ayman Tyler Associates

Accountants & Tax Advisers

79 College Road

Harrow

Middlesex

HA1 1BD

FIXED ASSETS

Tangible assets

4

2,800,507

877,985

Investments

5

548,766

-

3,349,273

877,985

CURRENT ASSETS

Debtors

6

61,900

159,562

Cash at bank

324,503

814,649

386,403

974,211

CREDITORS

Amounts falling due within one year

7

3,654,418

1,837,307

NET CURRENT LIABILITIES

(3,268,015

)

(863,096

)

TOTAL ASSETS LESS CURRENT LIABILITIES

81,258

14,889

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

81,158

14,789

SHAREHOLDERS' FUNDS

81,258

14,889

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 May 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 May 2026 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 29 May 2026 and were signed on its behalf by:

M A Khan - Director

1.	STATUTORY INFORMATION

Eiman Investments 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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 period 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 period was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Land and

buildings

£

COST

At 1 February 2025

877,985

Additions

1,922,522

At 31 May 2026

2,800,507

NET BOOK VALUE

At 31 May 2026

2,800,507

At 31 January 2025

877,985

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

Additions

548,766

At 31 May 2026

548,766

NET BOOK VALUE

At 31 May 2026

548,766

During the year, the company made the following investments in unlisted companies:

£50,000 in Acorn Green Investments No 2 Limited for 50 Class F shares at £1,000 each;

£50,000 in API North Cornwall Investments Limited for 50 3 Year B shares at £1,000 each;

£50,000 in API Mawgan Porth Investments Limited for 50 B shares at £1,000 each.

The company also purchased:

92 gold bars at £2,133 per bar and 4,650 silver bullion coins at £42.50 per coin.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.1.25

£

£

Other debtors

61,900

159,562

Included within other debtors ia an amount of £61,900 representing a payment on account towards the purchase of a property at 382 Plantation Drive, Harrow, Middlesex.

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.1.25

£

£

Taxation and social security

20,427

3,826

Other creditors

3,633,991

1,833,481

3,654,418

1,837,307

Other creditors balance includes £3,632,025 loaned to Eiman Investments Limited by Eiman Pharma Limited.

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.5.26

31.1.25

value:

£

£

100

Ordinary

£1

100

100

The shareholdings in the company are as follows;

Mohammad Arsalaan Khan 50 Ordinary Shares of £1 each

Romana Khan 50 Ordinary Shares of £1 each