AL-MURAD GRANITE LTD - Filleted accounts

Registered number

07123659

AL-MURAD GRANITE LTD

Filleted Accounts

30 April 2026

AL-MURAD GRANITE LTD
Registered number:		07123659
Balance Sheet
as at 30 April 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		737,987			582,429

Current assets
Stocks		575,750			525,000
Debtors	4	111,158			110,960
Cash at bank and in hand		564,978			515,907
		1,251,886			1,151,867

Creditors: amounts falling due within one year	5	(370,580)			(556,557)

Net current assets			881,306			595,310

Total assets less current liabilities			1,619,293			1,177,739

Creditors: amounts falling due after more than one year	6		(83,283)			(1,904)



Net assets			1,536,010			1,175,835

Capital and reserves
Called up share capital			1,000			1,000
Profit and loss account			1,535,010			1,174,835

Shareholders' funds			1,536,010			1,175,835

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




AHMED ALI RAVAT
Director
Approved by the board on 24 August 2026

AL-MURAD GRANITE LTD
Notes to the Accounts
for the year ended 30 April 2026


1	Accounting policies

	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).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	over 10 years
	Vehicles (Commercial)	over 10 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.






2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			34		25


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 May 2025	1,037,830		209,127		1,246,957
	Additions	170,719		129,535		300,254
	At 30 April 2026	1,208,549		338,662		1,547,211

	Depreciation
	At 1 May 2025	546,956		117,572		664,528
	Charge for the year	120,855		23,841		144,696
	At 30 April 2026	667,811		141,413		809,224

	Net book value
	At 30 April 2026	540,738		197,249		737,987
	At 30 April 2025	490,874		91,555		582,429

4	Debtors			2026		2025
£					£

	Trade debtors			89,395		48,275
	Prepayments			21,763		62,685
				111,158		110,960

5	Creditors: amounts falling due within one year			2026		2025
£					£
	Trade creditors			91,716		178,293
	Corporation tax			84,819		67,987
	Other creditors			194,045		310,277
				370,580		556,557

6	Creditors: amounts falling due after one year			2026		2025
£					£

	Obligations under finance lease and hire purchase contracts			81,379		-
	Directors Loans			1,904		1,904
				83,283		1,904

7	Other information

	AL-MURAD GRANITE LTD is a private company limited by shares and incorporated in England. Its registered office is:
	HOWLEY PARK ROAD EAST
	MORLEY
	LEEDS
	LS27 0BW