Hira & Khalique Associates Limited

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

Registered number: 09367088

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		2,000		4,000

			2,000		4,000
CURRENT ASSETS
Debtors	6	109,517		87,819
Cash at bank and in hand		53,545		29,912

		163,062		117,731
Creditors: Amounts Falling Due Within One Year	7	(83,268 )		(41,979 )

NET CURRENT ASSETS (LIABILITIES)			79,794		75,752

TOTAL ASSETS LESS CURRENT LIABILITIES			81,794		79,752

Creditors: Amounts Falling Due After More Than One Year	8		(29,170 )		(34,187 )

NET ASSETS			52,624		45,565

CAPITAL AND RESERVES
Called up share capital	9		1,000		1,000
Profit and Loss Account			51,624		44,565

SHAREHOLDERS' FUNDS			52,624		45,565

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Hira & Khalique Associates Limited

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

The directors acknowledge their 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 Salman Khalique

Director

18 June 2026

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

1. Revision by Replacement

The financial statements for the year ended 31 December 2025 have been revised.

These financial statements:

replace the original financial statements;
are now the statutory financial statements;
have been prepared as at the date of the original financial statements, and not as at the date of the revision and accordingly do not deal with events between those dates.

The accounts have been amended to correct the treatment and disclosure of dividends to ensure the financial statements accurately reflect the company's financial position and comply with the applicable accounting and statutory reporting requirements. As well as for the reason that the 2024 accounts were amended which resulted in correction of some of the opening balances.

There are no significant amendments to the original accounts.

2. General Information

Hira & Khalique Associates Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09367088 . The registered office is F14b Expressway 1 Dock Road, London, E16 1AH.

3. Accounting Policies

3.1. 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.

3.2. 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.

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.

3.3. 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:

Computer Equipment

33% Straight line

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Hira & Khalique Associates Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

3.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

4. Average Number of Employees

Average number of employees, including directors, during the year was: 6 (2024: 2)

5. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 January 2025	6,000

As at 31 December 2025	6,000

Depreciation
As at 1 January 2025	2,000
Provided during the period	2,000

As at 31 December 2025	4,000

Net Book Value
As at 31 December 2025	2,000

As at 1 January 2025	4,000

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	62,454	20,970
Other debtors	2,800	2,800
Corporation tax recoverable assets	11,169	30,955
Directors' loan accounts	33,094	33,094

	109,517	87,819

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Hira & Khalique Associates Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	15,340	17,743
Corporation tax	11,977	11,169
Other taxes and social security	1,586	2,128
VAT	38,033	9,629
Other creditors	14,519	-
Pension liability	1,213	410
Accruals and deferred income	600	900

	83,268	41,979

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

	2025	2024
	£	£
Bank loans	29,170	34,187

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1,000	1,000

10. Dividends

	2025	2024
	£	£
On equity shares:
Final dividend paid	-	28,670

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