REGISTERED NUMBER: 09830930 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 January 2026

for

AL-MU'MIN DELIGHTS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A Mehmood

J Khan

A Khan

Z Khan

SECRETARY:

REGISTERED OFFICE:

131 Alum Rock Road

Birmingham

West Midlands

B8 1NH

REGISTERED NUMBER:

09830930 (England and Wales)

ACCOUNTANTS:

M.F Khan & Co

375 Coventry Road

Smal Heath

Birmingham

West Midlands

B10 0SW

FIXED ASSETS

Intangible assets

4

781

1,041

Tangible assets

5

20,767

27,691

21,548

28,732

CURRENT ASSETS

Stocks

155,446

71,739

Debtors

6

20,576

21,047

Cash at bank and in hand

137,444

137,209

313,466

229,995

CREDITORS

Amounts falling due within one year

7

106,433

45,782

NET CURRENT ASSETS

207,033

184,213

TOTAL ASSETS LESS CURRENT LIABILITIES

228,581

212,945

CREDITORS

Amounts falling due after more than one year

8

-

3,969

NET ASSETS

228,581

208,976

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

228,481

208,876

SHAREHOLDERS' FUNDS

228,581

208,976

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 13 October 2026 and were signed on its behalf by:

Z Khan - Director

1.	STATUTORY INFORMATION

AL-MU'MIN DELIGHTS LTD 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2015, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

Patents & licences

Franchise fee was paid to Nafees Sweets. The cost of this charged to profit and loss account over five years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance and 10% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2025 - 17 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

Goodwill

assets

Totals

£

£

£

COST

At 1 February 2025

and 31 January 2026

44,000

13,000

57,000

AMORTISATION

At 1 February 2025

44,000

11,959

55,959

Charge for year

-

260

260

At 31 January 2026

44,000

12,219

56,219

NET BOOK VALUE

At 31 January 2026

-

781

781

At 31 January 2025

-

1,041

1,041

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2025

and 31 January 2026

143,112

DEPRECIATION

At 1 February 2025

115,421

Charge for year

6,924

At 31 January 2026

122,345

NET BOOK VALUE

At 31 January 2026

20,767

At 31 January 2025

27,691

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Other debtors

20,576

21,047

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans and overdrafts

4,800

11,031

Trade creditors

52,105

9,410

Taxation and social security

34,833

15,046

Other creditors

14,695

10,295

106,433

45,782

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans

-

3,969