| RAAFYAAN INVESTMENTS LIMITED |
| REPORT OF THE DIRECTOR AND |
| ABRIDGED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED |
| 31 DECEMBER 2025 |
| RAAFYAAN INVESTMENTS LIMITED |
| REPORT OF THE DIRECTOR AND |
| ABRIDGED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED |
| 31 DECEMBER 2025 |
| RAAFYAAN INVESTMENTS LIMITED (REGISTERED NUMBER: 13104991) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| for the year ended 31 December 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| RAAFYAAN INVESTMENTS LIMITED |
| COMPANY INFORMATION |
| for the year ended 31 December 2025 |
| DIRECTOR: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| RAAFYAAN INVESTMENTS LIMITED (REGISTERED NUMBER: 13104991) |
| BALANCE SHEET |
| 31 December 2025 |
| 2025 | 2024 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Investments | 5 |
| CREDITORS |
| Amounts falling due within one year | 6 |
| NET CURRENT LIABILITIES | ( |
) | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year |
7 |
| NET LIABILITIES | ( |
) | ( |
) |
| CAPITAL AND RESERVES |
| Called up share capital |
| Revaluation reserve | ( |
) | ( |
) |
| Retained earnings | ( |
) | ( |
) |
| SHAREHOLDERS' FUNDS | ( |
) | ( |
) |
| The director acknowledges her 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. |
| RAAFYAAN INVESTMENTS LIMITED (REGISTERED NUMBER: 13104991) |
| BALANCE SHEET - continued |
| 31 December 2025 |
| The financial statements were approved by the director and authorised for issue on |
| RAAFYAAN INVESTMENTS LIMITED (REGISTERED NUMBER: 13104991) |
| NOTES TO THE FINANCIAL STATEMENTS |
| for the year ended 31 December 2025 |
| 1. | STATUTORY INFORMATION |
| Raafyaan Investments Limited is a |
| The presentation currency of the financial statements is the Pound Sterling (£). |
| 2. | STATEMENT OF COMPLIANCE |
| 3. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Preparation of consolidated financial statements |
| The financial statements contain information about Raafyaan Investments Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements. |
| Investments in subsidiaries |
| Investments in subsidiary undertakings are recognised at cost. |
| 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. |
| Foreign currencies |
| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result. |
| RAAFYAAN INVESTMENTS LIMITED (REGISTERED NUMBER: 13104991) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| for the year ended 31 December 2025 |
| 4. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| 5. | FIXED ASSET INVESTMENTS |
| Shares in |
| group |
| undertakings |
| £ |
| Cost or valuation |
| At 1 January 2025 |
| Revaluations | ( |
) |
| At 31 December 2025 |
| Net book value |
| At 31 December 2025 |
| At 31 December 2024 |
| Cost or valuation at 31 December 2025 is represented by: |
| Shares in |
| group |
| undertakings |
| £ |
| Valuation in 2022 | 233,972 |
| Valuation in 2023 | (151,188 | ) |
| Valuation in 2024 | (89,858 | ) |
| Valuation in 2025 | (58,048 | ) |
| Cost | 1,438,168 |
| 1,373,046 |
| If the investment had not been revalued it would have been included at the following historical cost: |
| 2025 | 2024 |
| £ | £ |
| Cost | 1,438,168 | 1,438,168 |
| The investment was valued on net asset basis basis on 31 December 2025 by the director . |
| 6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Other creditors |
| RAAFYAAN INVESTMENTS LIMITED (REGISTERED NUMBER: 13104991) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| for the year ended 31 December 2025 |
| 7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Other creditors |
| 8. | CONTINGENT LIABILITIES |
| As far as the director is aware, there were no contingent liabilities at the balance sheet date. |
| 9. | ULTIMATE CONTROLLING PARTY |
| The controlling party is Dr F Ahmed. |