Registration number: 09125045

Tawakkal Associates Limited

Contents

Company Information	1
Directors' Report	2
Accountants' Report	3
Abridged Balance Sheet	4
Notes to the Abridged Financial Statements	5 to 8

Tawakkal Associates Limited

Company Information

Directors

Mrs Mehreen Ashfaq Mr M Z Hasan

Registered office

Highbank Billet Hill Ash Sevenoaks TN15 7HG

Accountants

Abtax CA Limited Certified AccountantThe Joiners Shop The Historic Dockyard Main Gate Road Chatham Kent ME4 4TZ

Tawakkal Associates Limited

Directors' Report for the year ended 31 July 2026

The directors present their report and the abridged financial statements for the year ended 31 July 2026.

Directors of the company

The directors who held office during the year were as follows:

Mrs Mehreen Ashfaq

Mr M Z Hasan

Principal activity

The principal activity of the company is medical consultancy and investment properties

Small companies provision statement

This report has 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.

Approved by the Board on 17 September 2026 and signed on its behalf by:

......................................... Mr M Z Hasan Director

Chartered Certified Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Tawakkal Associates Limited
for the year ended 31 July 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Tawakkal Associates Limited for the year ended 31 July 2026 as set out on pages 4 to 8 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made solely to the Board of Directors of Tawakkal Associates Limited, as a body, in accordance with the terms of our engagement letter dated 23 February 2015. Our work has been undertaken solely to prepare for your approval the accounts of Tawakkal Associates Limited and state those matters that we have agreed to state to the Board of Directors of Tawakkal Associates Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/
october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Tawakkal Associates Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Tawakkal Associates Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Tawakkal Associates Limited. You consider that Tawakkal Associates Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Tawakkal Associates Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................

Abtax CA Limited
Certified Accountant
The Joiners Shop The Historic Dockyard
Main Gate Road
Chatham
Kent
ME4 4TZ

17 September 2026

Tawakkal Associates Limited

(Registration number: 09125045)
Abridged Balance Sheet as at 31 July 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	5	167,094	166,893
Current assets
Debtors		19,086	17,991
Cash at bank and in hand		150,975	158,357
		170,061	176,348
Creditors: Amounts falling due within one year		(69,945)	(72,758)
Net current assets		100,116	103,590
Net assets		267,210	270,483
Capital and reserves
Called up share capital		100	100
Retained earnings		267,110	270,383
Shareholders' funds		267,210	270,483

For the financial year ending 31 July 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their 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 provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

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 Board on 17 September 2026 and signed on its behalf by:
 

......................................... Mr M Z Hasan Director

Tawakkal Associates Limited

Notes to the Abridged Financial Statements for the year ended 31 July 2026

1	General information

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

The address of its registered office is:
Highbank
Billet Hill
Ash
Sevenoaks
TN15 7HG

These financial statements were authorised for issue by the Board on 17 September 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

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 turnover 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 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.

Tawakkal Associates Limited

Notes to the Abridged Financial Statements for the year ended 31 July 2026

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:

Depreciation method and rate for Tangible assets
Asset class	Depreciation method and rate
Office Equipment	Straight Line Basis 25%
Plant & Machinery	Straight Line Basis 10%

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Tawakkal Associates Limited

Notes to the Abridged Financial Statements for the year ended 31 July 2026

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2025 - 2).

4

Taxation

Tax charged/(credited) in the profit and loss account

	2026 £	2025 £
Current taxation
UK corporation tax	65,582	66,476

5	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Other tangible assets £	Total £
Cost or valuation
At 1 August 2025	165,500	8,920	2,480	176,900
Additions	-	725	-	725
At 31 July 2026	165,500	9,645	2,480	177,625
Depreciation
At 1 August 2025	-	8,825	1,182	10,007
Charge for the year	-	276	248	524
At 31 July 2026	-	9,101	1,430	10,531
Carrying amount
At 31 July 2026	165,500	544	1,050	167,094
At 31 July 2025	165,500	95	1,298	166,893

Included within the net book value of land and buildings above is £165,500 (2025 - £165,500) in respect of freehold land and buildings.
 

Tawakkal Associates Limited

Notes to the Abridged Financial Statements for the year ended 31 July 2026

6	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
ordinary share of £1 each	100	100	100	100

7

Dividends

Interim dividends paid

		2026 £		2025 £
Interim dividend of £1,999.84 (2025 - £1,200.00) per each ordinary share		200,000		120,000