REGISTERED NUMBER: 09764442

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

AKSHAJ COMMODITIES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs D D Shah

D R Shah

REGISTERED OFFICE:

24a Uxbridge Road

Stanmore

Middlesex

England

HA7 3LG

REGISTERED NUMBER:

09764442

ACCOUNTANTS:

Chapmans

Chartered Accountants

9 Churchill Court

58 Station Road

North Harrow

HA2 7SA

FIXED ASSETS

Intangible assets

4

39,078

52,104

Tangible assets

5

67,276

84,095

106,354

136,199

CURRENT ASSETS

Debtors

6

1,369,342

303,409

Cash at bank

461,155

4,500

1,830,497

307,909

CREDITORS

Amounts falling due within one year

7

1,470,974

73,369

NET CURRENT ASSETS

359,523

234,540

TOTAL ASSETS LESS CURRENT LIABILITIES

465,877

370,739

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

465,777

370,639

SHAREHOLDERS' FUNDS

465,877

370,739

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 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 18 August 2026 and were signed on its behalf by:

Mrs D D Shah - Director

1.	STATUTORY INFORMATION

Akshaj Commodities Ltd is a private company, limited by shares , registered in Not specified/Other. 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets

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

Plant and machinery etc

-

20% on reducing balance

Taxation

Taxation for the year 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 year 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 October 2024

and 30 September 2025

65,130

AMORTISATION

At 1 October 2024

13,026

Charge for year

13,026

At 30 September 2025

26,052

NET BOOK VALUE

At 30 September 2025

39,078

At 30 September 2024

52,104

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 October 2024

and 30 September 2025

131,433

DEPRECIATION

At 1 October 2024

47,338

Charge for year

16,819

At 30 September 2025

64,157

NET BOOK VALUE

At 30 September 2025

67,276

At 30 September 2024

84,095

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,340,675

293,079

Other debtors

169

8,000

Directors' current accounts

26,449

-

VAT

2,049

2,330

1,369,342

303,409

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

1,422,354

36,684

Corporation Tax

37,394

17,023

Social security and other taxes

1,675

3,787

Other creditors

5,387

5,266

Directors' current accounts

-

7,159

Accrued expenses

4,164

3,450

1,470,974

73,369

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2025 and 30 September 2024:

2025

2024

£

£

Mrs D D Shah

Balance outstanding at start of year

-

-

Amounts advanced

26,449

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

26,449

-