The European Hajj Company Limited Company accounts

COMPANY REGISTRATION NUMBER: 06281391

The European Hajj Company Limited

Financial Statements

31 December 2025

The European Hajj Company Limited

Financial Statements

Year ended 31 December 2025

Contents	Page

Officers and professional advisers	1

Director's report	2

Independent auditor's report to the members	4

Statement of income and retained earnings	8

Statement of financial position	9

Notes to the financial statements	10

The European Hajj Company Limited

Officers and Professional Advisers

Director	Mr M Bhaloo

Registered office	Futr
	1st Floor
	Chaplin House, Moorhall Road
	Harefield
	Uxbridge
	UB9 6NS

Auditor	Brian Paul Limited
	Chartered accountants & statutory auditor
	159A Chase Side
	Enfield
	Middlesex
	EN2 0PW

The European Hajj Company Limited

Director's Report

Year ended 31 December 2025

The director presents his report and the financial statements of the company for the year ended 31 December 2025 .

Director

The director who served the company during the year was as follows:

Mr M Bhaloo

Director's responsibilities statement

The director is responsible for preparing the director's report and the financial statements in accordance with applicable law and regulations. Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period. In preparing these financial statements, the director is required to: - select suitable accounting policies and then apply them consistently; - make judgments and accounting estimates that are reasonable and prudent; - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Auditor

Each of the persons who is a director at the date of approval of this report confirms that:

- so far as they are aware, there is no relevant audit information of which the company's auditor is unaware; and - they have taken all steps that they ought to have taken as a director to make themselves aware of any relevant audit information and to establish that the company's auditor is aware of that information.

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 22 September 2026 and signed on behalf of the board by:

Mr M Bhaloo
Director

Registered office:

Futr

1st Floor

Chaplin House, Moorhall Road

Harefield

Uxbridge

UB9 6NS

The European Hajj Company Limited

Independent Auditor's Report to the Members of The European Hajj Company Limited

Year ended 31 December 2025

Opinion

We have audited the financial statements of The European Hajj Company Limited (the 'company') for the year ended 31 December 2025 which comprise the statement of income and retained earnings, statement of financial position and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements: - give a true and fair view of the state of the company's affairs as at 31 December 2025 and of its loss for the year then ended; - have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; - have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Material uncertainty related to going concern

We draw attention to note 3 in the financial statements, which indicates that the company reports debts due from several hotels and travel-related companies as at 31st December 2025. As stated in note 3, there are events or conditions along with other matters as set forth in note 3, which indicate that a material uncertainty exists that may cast doubt on the company's ability to continue as a going concern. Our opinion is not modified in respect of this matter.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in relevant sections of this report.

Other information

The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The director is responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

- the information given in the director's report for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- the director's report has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the director's report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion: - adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or - the financial statements are not in agreement with the accounting records and returns; or - certain disclosures of director's remuneration specified by law are not made; or - we have not received all the information and explanations we require for our audit; or - the director was not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemptions in preparing the director's report and from the requirement to prepare a strategic report.

Responsibilities of the director

As explained more fully in the director's responsibilities statement, the director is responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the director determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the director is responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the director either intends to liquidate the company or to cease operations, or has no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

The extent to which the audit was considered capable of detecting irregularities including fraud. Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows: - the engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations; - we identified the laws and regulations applicable to the company through discussions with directors and other management, and from our commercial knowledge and experience of the principal activities of The European Hajj Company Limited; - we focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the company, including the Companies Act 2006, UK Taxes Acts, data protection, anti-bribery, employment, environmental and health and safety legislation; - we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting legal correspondence; and - identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit. We assessed the susceptibility of the company's financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by: - making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud; - considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations; and To address the risk of fraud through management bias and override of controls, we: - performed analytical procedures to identify any unusual or unexpected relationships; - tested journal entries to identify unusual transactions; - investigated the rationale behind significant or unusual transactions; and In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to: - agreeing financial statement disclosures to underlying supporting documentation; - enquiring of management as to actual and potential litigation and claims; There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any. Use of our report

This report is made solely to the company's members, as a body, in accordance with chapter 3 of part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Parvez Dalal

(Senior Statutory Auditor)

For and on behalf of

Brian Paul Limited

Chartered accountants & statutory auditor

159A Chase Side

Enfield

Middlesex

EN2 0PW

22 September 2026

The European Hajj Company Limited

Statement of Income and Retained Earnings

Year ended 31 December 2025

	2025	2024
Note	£	£
Cost of sales	( 3,588)	–
	-------	----
Gross profit	3,588	–

Administrative expenses	8,485	2,316
	-------	-------
Operating loss	( 4,897)	( 2,316)

	-------	-------
Loss before taxation	( 4,897)	( 2,316)

Tax on loss	–	–
	-------	-------
Loss for the financial year and total comprehensive income	( 4,897)	( 2,316)
	-------	-------

Retained (losses)/earnings at the start of the year	( 2,266)	50
	-------	-------
Retained losses at the end of the year	( 7,163)	( 2,266)
	-------	-------

All the activities of the company are from continuing operations.

The European Hajj Company Limited

Statement of Financial Position

31 December 2025

	2025	2024
Note	£	£

Current assets

Debtors	6	70,045	76,203
Cash at bank and in hand		80	80
		--------	--------
		70,125	76,283

Creditors: amounts falling due within one year	7	34,422	35,683
		--------	--------
Net current assets		35,703	40,600
		--------	--------
Total assets less current liabilities		35,703	40,600

Creditors: amounts falling due after more than one year	8	42,766	42,766
		--------	--------
Net liabilities		( 7,063)	( 2,166)
		--------	--------

Capital and reserves

Called up share capital	9	100	100
Profit and loss account		( 7,163)	( 2,266)
		-------	-------
Shareholders deficit		( 7,063)	( 2,166)
		-------	-------

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

These financial statements were approved by the board of directors and authorised for issue on 22 September 2026 , and are signed on behalf of the board by:

Mr M Bhaloo
Director

Company registration number: 06281391

The European Hajj Company Limited

Notes to the Financial Statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Futr, 1st Floor, Chaplin House, Moorhall Road, Harefield, UB9 6NS, Uxbridge.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The total balance of £70,045 classified as debtors is owed by several hotels and travel related companies. Due to the global impact of Covid-19 on the travel sector, the company has not traded. The director has reviewed future trading projections with particular focus on the recoverability of these debts. At present the company has liabilities amounting to £77,188. To support the subsidiary in meeting its obligations, the parent company The Council of European Jamaats, has offered financial assistance. In addition, the director has received assurances from the debtor companies that repayment will be made. Based on these projections, the director has concluded that the company has would be able to meet its obligations, even if the outstanding debts are not recovered.

Disclosure exemptions

The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. Its financial statements are consolidated into the financial statements of (The Council of European Jamaat) which can be obtained from (Futr, 1st Floor, Chaplin House Moorhall Road, Harefield, Uxbridge. UB9 6NS).

Income tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date .

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost .

4. Auditor's remuneration

	2025	2024
	£	£
Fees payable for the audit of the financial statements	1,200	1,200
	-------	-------

5. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).

6. Debtors

	2025	2024
	£	£
Other debtors	70,045	76,203
	--------	--------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Amounts owed to group undertakings and undertakings in which the company has a participating interest	19,886	16,978
Corporation tax	–	581
Other creditors	12,976	16,564
Other creditors	1,560	1,560
	--------	--------
	34,422	35,683
	--------	--------

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Other creditors	42,766	42,766
	--------	--------

9. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 100 each	1	100	1	100
	----	----	----	----

10. Related party transactions

Included within creditors is an amount due to The Council of European Jamaats, the parent undertaking, of £19,886 (2024: £16,978).

11. Controlling party

The parent undertaking of The European Hajj Company Limited is The Council of European Jamaats, an unincorporated UK registered charity, and its principal place of business is Futr, 1st Floor, Chaplin House Moorhall Road, Harefield, Uxbridge, UB9 6NS.