DIYAR ALSHAM MARKET LIMITED

DIYAR ALSHAM MARKET LIMITED
Contents Page
For the year ended 31 January 2026

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

DIYAR ALSHAM MARKET LIMITED Accountants' Report For the year ended 31 January 2026
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 January 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. K B M UK Limited 31 January 2026 .................................................... K B M UK Limited 1 Concord Business Centre Cocncord Raod London W3 0TJ 19 October 2026 1

DIYAR ALSHAM MARKET LIMITED
Accountants' Report
For the year ended 31 January 2026

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 January 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
K B M UK Limited
31 January 2026

....................................................

K B M UK Limited
1 Concord Business Centre
Cocncord Raod
London
W3 0TJ
19 October 2026

1

DIYAR ALSHAM MARKET LIMITED
Statement of Financial Position
As at 31 January 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	182,691	99,989
		182,691	99,989
Current assets
Stocks		542,600	320,350
Debtors		480,437	164,328
Cash at bank and in hand		276,907	36,384
		1,299,944	521,062
Creditors: amount falling due within one year		(1,231,789)	(573,059)
Net current assets		68,155	(51,997)

Total assets less current liabilities		250,846	47,992
Net assets		250,846	47,992

Capital and reserves
Called up share capital		100	1
Profit and loss account		250,746	47,991
Shareholders' funds		250,846	47,992

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

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
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.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 19 October 2026 and were signed on its behalf by:

-------------------------------
Safwan JABAWI
Director

2

DIYAR ALSHAM MARKET LIMITED
Notes to the Abridged Financial Statements
For the year ended 31 January 2026

General Information

DIYAR ALSHAM MARKET LIMITED is a private company, limited by shares, registered in England and Wales, registration number 14601051, registration address 39-43 Park Royal Road, London, England, NW10 7LQ.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	20% Reducing Balance
Motor Vehicles	20% Reducing Balance
Fixtures and Fittings	20% Reducing Balance
Computer Equipment	20% Reducing Balance

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 46 (2025 : 21).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£	£
At 01 February 2025	62,226	23,974	34,259	5,019	125,478
Additions	64,644	14,920	23,464	25,346	128,374
Disposals	-	-	-	-	-
At 31 January 2026	126,870	38,894	57,723	30,365	253,852
Depreciation
At 01 February 2025	12,445	4,795	7,245	1,004	25,489
Charge for year	22,885	6,820	10,095	5,872	45,672
On disposals	-	-	-	-	-
At 31 January 2026	35,330	11,615	17,340	6,876	71,161
Net book values
Closing balance as at 31 January 2026	91,540	27,279	40,383	23,489	182,691
Opening balance as at 01 February 2025	49,781	19,179	27,014	4,015	99,989

4.

Advances and Credits

Mr Safwan Jabawi
Director Advances & Credits

Current year (2026)

	Brought Forward £		Amount £		Interest £		Repaid £		Written Off £		Waived £		Carry Forward £
Mr Safwan Jabawi	0		15,000		0		0		0		0		15,000
	0		15,000		0		0		0		0		15,000

Previous year (2025)

	Brought Forward £		Amount £		Interest £		Repaid £		Written Off £		Waived £		Carry Forward £
Mr Safwan Jabawi	0		0		0		0		0		0		0
	0		0		0		0		0		0		0

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