ALSALAM SCOTLAND LTD

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: SC834964

		31 January 2026
	Notes	£	£
FIXED ASSETS
Tangible Assets	4		35,132

			35,132
CURRENT ASSETS
Stocks	5	50,294
Cash at bank and in hand		8,420

		58,714
Creditors: Amounts Falling Due Within One Year	6	(115,679 )

NET CURRENT ASSETS (LIABILITIES)			(56,965 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(21,833 )

Creditors: Amounts Falling Due After More Than One Year	7		(9,731 )

NET LIABILITIES			(31,564 )

CAPITAL AND RESERVES
Called up share capital	8		100
Profit and Loss Account			(31,664 )

SHAREHOLDERS' FUNDS			(31,564)

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ALSALAM SCOTLAND LTD

Balance Sheet (continued)

As At 31 January 2026

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

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Amjad Aldahar

Director

21/10/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

ALSALAM SCOTLAND LTD is a private company, limited by shares, incorporated in Scotland, registered number SC834964 . The registered office is 121 Nelson St, Glasgow, G5 8EJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	18
Fixtures & Fittings	9

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 1

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ALSALAM SCOTLAND LTD

Notes to the Financial Statements (continued)

For the Period 22 January 2025 to 31 January 2026

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£
Cost
As at 22 January 2025	6,000	33,200	39,200

As at 31 January 2026	6,000	33,200	39,200

Depreciation
As at 22 January 2025	-	-	-
Provided during the period	1,080	2,988	4,068

As at 31 January 2026	1,080	2,988	4,068

Net Book Value
As at 31 January 2026	4,920	30,212	35,132

As at 22 January 2025	6,000	33,200	39,200

5. Stocks

	31 January 2026
	£
Finished goods	50,294

6. Creditors: Amounts Falling Due Within One Year

	31 January 2026
	£
Trade creditors	75,156
Other loans	40,000
Other creditors	170
Taxation and social security	353

	115,679

7. Creditors: Amounts Falling Due After More Than One Year

	31 January 2026
	£
Other creditors	9,731

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ALSALAM SCOTLAND LTD

Notes to the Financial Statements (continued)

For the Period 22 January 2025 to 31 January 2026

8. Share Capital

	31 January 2026
	£
Allotted, Called up and fully paid	100

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