ALI AND ASSOCIATES ACCOUNTANTS LTD

Registered number

SC755942

Filleted Accounts

31 January 2026

ALI AND ASSOCIATES ACCOUNTANTS LTD
Registered number:		SC755942
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		4,426			4,426

Current assets
Cash at bank and in hand		36,978			13,890

Creditors: amounts falling due within one year	4	(14,175)			(6,536)

Net current assets			22,803			7,354

Total assets less current liabilities			27,229			11,780

Creditors: amounts falling due after more than one year	5		(12,321)			(4,816)


Net assets			14,908			6,964

Capital and reserves
Called up share capital			100			100
Profit and loss account			14,808			6,864

Shareholders' funds			14,908			6,964

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their 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.




Md Shahar Ali
Director
Approved by the board on 18 October 2026

ALI AND ASSOCIATES ACCOUNTANTS LTD
Notes to the Accounts
for the year ended 31 January 2026


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.

	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:

	Freehold buildings			N/A
	Leasehold land and buildings			N/A
	Plant and machinery			N/A
	Fixtures, fittings, tools and equipment			N/A

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	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. Current and deferred tax assets and liabilities are not discounted.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					3		3


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 February 2025	-		4,426		-		4,426
	At 31 January 2026	-		4,426		-		4,426


	Depreciation
	At 31 January 2026	-		-		-		-

	Net book value
	At 31 January 2026	-		4,426		-		4,426
	At 31 January 2025	-		4,426		-		4,426


4	Creditors: amounts falling due within one year					2026		2025
£							£

	Trade and other creditors					2,853		1,156
	Taxation and social security costs					2,332		728
	Other creditors					8,990		4,652
						14,175		6,536


5	Creditors: amounts falling due after one year					2026		2025
£							£

	Director's loan account					12,321		4,816


6	Other information

	ALI AND ASSOCIATES ACCOUNTANTS LTD is a private company limited by shares and incorporated in Scotland. Its registered office is:
	585 London Road
	Bridgeton Cross
	Glasgow
	Scotland
	G40 1NE