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Registration number: 13052890

Mohammed Rafiq Consultancy Ltd

Contents

Abridged Balance Sheet	1
Notes to the Unaudited Abridged Financial Statements	2 to 3

Mohammed Rafiq Consultancy Ltd

(Registration number: 13052890)
Abridged Balance Sheet as at 30 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	1,119	1,492
Current assets
Cash at bank and in hand		97,990	77,669
Creditors: Amounts falling due within one year		(21,383)	(32,651)
Net current assets		76,607	45,018
Total assets less current liabilities		77,726	46,510
Provisions for liabilities		-	(326)
Net assets		77,726	46,184
Capital and reserves
Called up share capital		100	100
Profit and loss account		77,626	46,084
Total equity		77,726	46,184

For the financial period ending 30 December 2025 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 of its accounts for the period in question in accordance with section 476; and
	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

All of the company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the director on 8 September 2026
 

Mr M I Rafiq

Director

Mohammed Rafiq Consultancy Ltd

Notes to the Unaudited Abridged Financial Statements for the Period from 1 January 2025 to 30 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
41 Webster Close
Maidenhead
Berkshire
SL6 4NJ

These financial statements were authorised for issue by the director on 8 September 2026.

2	Accounting policies

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Mohammed Rafiq Consultancy Ltd

Notes to the Unaudited Abridged Financial Statements for the Period from 1 January 2025 to 30 December 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office Equipment	20% straight line

3	Staff numbers

The average number of persons employed by the company (including the director) during the period, was 1 (2024 - 1).

4	Tangible assets

	Total £
Cost or valuation
At 1 January 2025	1,865
At 30 December 2025	1,865
Depreciation
At 1 January 2025	373
Charge for the period	373
At 30 December 2025	746
Carrying amount
At 30 December 2025	1,119
At 31 December 2024	1,492

5	Related party transactions

Advances to directors

Mr M I Rafiq During the period Mr M I Rafiq went overdrawn on their director's loan account. The maximum overdrawn balance during the year was £68,830 (2024 - £81,615). At the year end the amount outstanding from Mr M I Rafiq was £Nil (2024 - £Nil). Interest has been charged at the commercial rate.