REGISTERED NUMBER: 08576513 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

ABA Gate Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

N A A Al-Meslemani

A A A Almuslimani

REGISTERED OFFICE:

27 Old Gloucester Street

London

WC1N 3AX

REGISTERED NUMBER:

08576513 (England and Wales)

ACCOUNTANTS:

Elemental CoSec Limited

27 Old Gloucester Street

London

WC1N 3AX

FIXED ASSETS

Investments

4

325,536

325,536

CURRENT ASSETS

Debtors

5

502,150

149,848

Cash at bank and in hand

4,396

154

506,546

150,002

CREDITORS

Amounts falling due within one year

6

(701,536

)

(538,980

)

NET CURRENT LIABILITIES

(194,990

)

(388,978

)

TOTAL ASSETS LESS CURRENT LIABILITIES

130,546

(63,442

)

CAPITAL AND RESERVES

Called up share capital

2

2

Capital contribution reserve

200,000

-

Retained earnings

(69,456

)

(63,444

)

130,546

(63,442

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 14 September 2026 and were signed on its behalf by:

A A A Almuslimani - Director

1.	STATUTORY INFORMATION

ABA Gate Limited is a private company, limited by shares , registered in England and Wales. 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.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Going concern

After reviewing the company's financial situation, the directors have a reasonable expectation that the company has adequate resources, including the continuing financial support of its directors, to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.

3.	EMPLOYEES AND DIRECTORS

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

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakin

£

COST

At 1 January 2025

and 31 December 2025

325,536

NET BOOK VALUE

At 31 December 2025

325,536

At 31 December 2024

325,536

The investment comprises the purchase of company shares in Homebody Limited in September 2024.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

3,883

-

Amounts owed by group undertakings

498,267

149,848

502,150

149,848

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

61,391

60,421

Directors' loan accounts

640,145

475,595

Accruals and deferred income

-

2,964

701,536

538,980