Ahad Pound Plus Limited - Filleted accounts

Registered number

13003170

Ahad Pound Plus Limited

Report and Accounts

31 October 2025

Ahad Pound Plus Limited
Registered number:		13003170
Balance Sheet
as at 31 October 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		2,638			2,867

Current assets
Stocks		65,620			74,960
Cash at bank and in hand		32,160			2,738
		97,780			77,698

Creditors: amounts falling due within one year	4	(81,416)			(48,574)

Net current assets			16,364			29,124

Net assets			19,002			31,991

Capital and reserves
Called up share capital			100			100
Profit and loss account			18,902			31,891

Shareholder's funds			19,002			31,991

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr Zulmay Fayaz Mohammad
Director
Approved by the board on 24 September 2026

Ahad Pound Plus Limited
Notes to the Accounts
for the year ended 31 October 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Fixture & Fittings	8% reducing balnace

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.


	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		3		2


3	Tangible fixed assets
					Fixture & Fittings
£
	Cost
	At 1 November 2024				4,000
	At 31 October 2025				4,000

	Depreciation
	At 1 November 2024				1,133
	Charge for the year				229
	At 31 October 2025				1,362

	Net book value
	At 31 October 2025				2,638
	At 31 October 2024				2,867


4	Creditors: amounts falling due within one year		2025		2024
£				£

	Trade creditors		28,705		12,955
	Corporation tax		5,812		3,698
	Hmrc Vat		2,761		2,094
	PAYE/Wages		457		-
	Other creditors		43,681		29,827
			81,416		48,574

5	Controlling party
	Mr Zulmay Fayaz Mohammad have controlling interest in the company by the virtue of his 100% holding of the ordinary shares of the company.

6	Other information
	Ahad Pound Plus Limited is a private company limited by shares and incorporated in England. Its registered office is:
	38-40
	High Street
	Congleton
	Cheshire
	CW12 1BD