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Registered number: 06818023 AHLULBAYT TELEVISION NETWORK LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2026
AHLULBAYT TELEVISION NETWORK LTD REGISTERED NUMBER: 06818023 STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2026
|  | 2026 |  | 2025
Note | £ | £ | £ | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 7,454 |  | 9,938
|  |  | 7,454 |  | 9,938
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 1,360 |  | 14,983 |
Cash at bank and in hand | 6 | 7,848 |  | 2,603 |
|  | 9,208 |  | 17,586 |
Creditors: amounts falling due within one year | 7 | (133,582) |  | (157,736) |
Net current liabilities |  |  | (124,374) |  | (140,150)
Total assets less current liabilities |  |  | (116,920) |  | (130,212)
Creditors: amounts falling due after more than one year | 8 |  | (145,818) |  | (145,818)
Net liabilities |  |  | (262,738) |  | (276,030)
Capital and reserves |  |  |  |  |
Called up share capital | 9 |  | 1,000 |  | 1,000
Profit and loss account |  |  | (263,738) |  | (277,030)
|  |  | (262,738) |  | (276,030)
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AHLULBAYT TELEVISION NETWORK LTD REGISTERED NUMBER: 06818023 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 MARCH 2026 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the Statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 20 August 2026.
A J Ladak
Director
The notes on pages 3 to 7 form part of these financial statements. Page 2
AHLULBAYT TELEVISION NETWORK LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
1. | General information
Ahlulbayt Television Network Ltd is a company limited by shares, incorporated in England and Wales. The address of the registered office is 4 Wellesley Court, Apsley Way, Neasden, London, NW2 7HF. The company specialises in the operation of a television station. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
The financial statements are prepared on a going concern basis, despite the Statement of financial position showing net current liabilities of £124,374 (2025 - £140,150) and net liabilities of £262,738 (2025 - £276,030). The director notes that the company is trading adequately and has sufficient working capital and other finance available to continue trading for a period of not less than 12 months from the date of approval of the financial statements. As such, the director believes that there are no significant uncertainties in his assessment of whether the business is a going concern and therefore has prepared the accounts on a going concern basis.
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.4 | Interest income
Interest income is recognised in the Statement of comprehensive income using the effective interest method. Page 3
AHLULBAYT TELEVISION NETWORK LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.5 | Borrowing costs
All borrowing costs are recognised in the Statement of comprehensive income in the year in which they are incurred.
| 2.6 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in the Statement of comprehensive income when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.
| 2.7 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Plant & machinery | - | 25% | Reducing balance method
|  |  |  | Fixtures & fittings | - | 25% | Reducing balance method
|  |  |  | Office equipment | - | 25% | Reducing balance method
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of comprehensive income.
| 2.8 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment. Page 4
AHLULBAYT TELEVISION NETWORK LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.9 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.10 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Employees
The average monthly number of employees, including directors, during the year was 4 (2025 - 5).
4. | Tangible fixed assets
|  | Plant & machinery | Fixtures & fittings | Office equipment | Total
|  | £ | £ | £ | £
| Cost |  |  |  |
| At 1 April 2025 | 31,408 | 1,779 | 154,852 | 188,039
| At 31 March 2026 | 31,408 | 1,779 | 154,852 | 188,039
| Depreciation |  |  |  |
| At 1 April 2025 | 29,451 | 1,755 | 146,895 | 178,101
| Charge for the year | 489 | 6 | 1,989 | 2,484
| At 31 March 2026 | 29,940 | 1,761 | 148,884 | 180,585
| Net book value |  |  |  |
| At 31 March 2026 | 1,468 | 18 | 5,968 | 7,454
| At 31 March 2025 | 1,957 | 24 | 7,957 | 9,938
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AHLULBAYT TELEVISION NETWORK LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
5. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade debtors | 600 | 12,300
| Other debtors | - | 1,946
| Prepayments and accrued income | 760 | 737
|  | 1,360 | 14,983
6. | Cash and cash equivalents
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Cash at bank and in hand | 7,848 | 2,603
| Less: bank overdrafts | (4) | (4)
|  | 7,844 | 2,599
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Bank overdrafts | 4 | 4
| Trade creditors | 129,624 | 147,745
| Other taxation and social security | 1,354 | 2,098
| Other creditors | - | 6,278
| Accruals and deferred income | 2,600 | 1,611
|  | 133,582 | 157,736
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Other creditors | 145,818 | 145,818
|  | 145,818 | 145,818
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AHLULBAYT TELEVISION NETWORK LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
9. | Share capital
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1,000 Ordinary shares of £1 each | 1,000 | 1,000
10. | Pension commitments
The company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £93 (2025 - £766). Contributions totaling £Nil were payable (2025 - £149) at year end.
11. | Commitments under operating leases
| At 31 March 2026 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Not later than 1 year | - | 6,488
|  | - | 6,488
12. | Controlling party
The controlling party of the company is M A Ibrahim by virtue of his majority shareholding.
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