Amir Gold Limited

	Page
Accountants' Report	1
Balance Sheet	2—3
Statement of Changes in Equity	4
Notes to the Financial Statements	5—7

Report of the Accountant to the directors of Amir Gold Limited

These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 31 March 2026.

We have prepared these financial statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.

On the Balance Sheet you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give “a true and fair view”.

You have determined that the company is exempt from the statutory requirement for an audit for this accounting year. Therefore, the financial statements are unaudited.

The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.

ZA Ltd

13/09/2026

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Amir Gold Limited

Balance Sheet

As At 31 March 2026

Balance Sheet

Registered number: 10686153

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		5,549		7,399

			5,549		7,399
CURRENT ASSETS
Stocks	5	136,458		133,751
Cash at bank and in hand		38,839		28,450

		175,297		162,201
Creditors: Amounts Falling Due Within One Year	6	(20,004 )		(26,756 )

NET CURRENT ASSETS (LIABILITIES)			155,293		135,445

TOTAL ASSETS LESS CURRENT LIABILITIES			160,842		142,844

Creditors: Amounts Falling Due After More Than One Year	7		(110,000 )		(110,000 )

NET ASSETS			50,842		32,844

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			50,742		32,744

SHAREHOLDERS' FUNDS			50,842		32,844

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Amir Gold Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Adil Al Ahmady

Director

13/09/2026

The notes on pages 5 to 7 form part of these financial statements.

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Amir Gold Limited

Statement of Changes in Equity

For The Year Ended 31 March 2026

Statement of Changes in Equity

	Share Capital	Profit and Loss Account	Total
	£	£	£
As at 1 April 2024	100	17,026	17,126
Profit for the year and total comprehensive income	-	15,718	15,718

As at 31 March 2025 and 1 April 2025	100	32,744	32,844


Profit for the year and total comprehensive income	-	17,998	17,998

As at 31 March 2026	100	50,742	50,842

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Amir Gold Limited

Notes to the Financial Statements

For The Year Ended 31 March 2026

Notes to the Financial Statements

1. General Information

Amir Gold Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10686153 . The registered office is 245 Maida Vale, London, W9 1QJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added tax. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	25% on reducing balance method
Computer Equipment	25% on reducing balance method

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

...CONTINUED

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Amir Gold Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.5. Taxation - continued

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2026	2025
Office and administration	4	3

	4	3

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2025	45,956	1,980	47,936

As at 31 March 2026	45,956	1,980	47,936

Depreciation
As at 1 April 2025	38,858	1,679	40,537
Provided during the period	1,775	75	1,850

As at 31 March 2026	40,633	1,754	42,387

Net Book Value
As at 31 March 2026	5,323	226	5,549

As at 1 April 2025	7,098	301	7,399

5. Stocks

	2026	2025
	£	£
Materials	136,458	133,751

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	5,204	6,809
Corporation tax	4,656	4,464
Other taxes and social security	3,723	1,499
VAT	714	2,160
Other creditors	2,827	7,829
Accruals and deferred income	2,880	3,995

	20,004	26,756

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Amir Gold Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Other creditors	110,000	110,000

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

9. Dividends

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