Alami International Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 01149214 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEPTEMBER 2025

FOR

ALAMI INTERNATIONAL LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr H J Vora

Mr S J Vora

Mr A J Vora

Mr B J Vora

SECRETARY:

Mr B J Vora

REGISTERED OFFICE:

7 Bridgefields

Welwyn Garden City

Hertfordshire

AL7 1RX

REGISTERED NUMBER:

01149214 (England and Wales)

BANKERS:

HSBC Bank Plc

Habib Bank AG Zurich

FIXED ASSETS

Intangible assets

4

1

Tangible assets

5

17,380,989

17,410,840

Investment property

6

7,390,000

24,770,990

24,800,841

CURRENT ASSETS

Stocks

458,544

479,052

Debtors

7

199,900

85,794

Cash at bank and in hand

199,202

136,013

857,646

700,859

CREDITORS

Amounts falling due within one year

8

607,477

396,376

NET CURRENT ASSETS

250,169

304,483

TOTAL ASSETS LESS CURRENT
LIABILITIES

25,021,159

25,105,324

CREDITORS

Amounts falling due after more than one year

9

(7,288,236

)

(7,389,170

)

PROVISIONS FOR LIABILITIES

(400,600

)

(400,600

)

NET ASSETS

17,332,323

17,315,554

CAPITAL AND RESERVES

Called up share capital

11

1,667,305

Fair value reserve

12

3,331,870

Retained earnings

12,333,148

12,316,379

SHAREHOLDERS' FUNDS

17,332,323

17,315,554

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 2025 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 21st November 2025 and were signed on its behalf by:

Mr B J Vora - Director

1.	STATUTORY INFORMATION

Alami International Limited 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 as modified by the revaluation of certain assets.

Going concern

Taking into account the support of our bank, directors, shareholders and other factors, the Directors have taken a view that the Company will have sufficient financial resources to continue as a going concern.

Turnover

Turnover represents value of goods sold, excluding value added tax and net of any discounts.

Turnover for sale of goods is recognised when the significant risks and rewards of ownership of the goods have been transferred to the buyer and when there is no continuing involvement with goods.

Where customers are arranging for the collection of the goods, turnover is recognised when the goods are handed over to the delivery carriers. For other sales transactions, turnover is recognised when the goods are physically handed over to the customer.

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.

Development costs are being amortised evenly over their estimated useful life of nil years.

Website costs

Website costs is amortised over a period of three years on a straight line basis.

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, 15% on reducing balance and 12.5% on reducing balance

Freehold buildings are not depreciated as the directors consider that as they maintain the building no depreciation should be provided.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks

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

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.

Government grants

Government grants are recognised when it is reasonable to expect that the grants will be received and that all related conditions will be met, usually on submission of a valid claim for payment.

Government grants in respect of capital expenditure are credited to a deferred income account and are released to profit over the expected useful lives of the relevant assets by equal annual instalments.

Grants of a revenue nature are credited to income so as to match them with the expenditure to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2024 - 15 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1st October 2024

and 30th September 2025

12,500

AMORTISATION

At 1st October 2024

and 30th September 2025

12,499

NET BOOK VALUE

At 30th September 2025

1

At 30th September 2024

1

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

COST

At 1st October 2024

and 30th September 2025

17,201,445

765,431

17,966,876

DEPRECIATION

At 1st October 2024

-

556,036

Charge for year

-

29,851

At 30th September 2025

-

585,887

NET BOOK VALUE

At 30th September 2025

17,201,445

179,544

17,380,989

At 30th September 2024

17,201,445

209,395

17,410,840

Included in land and buildings is freehold land of £5,805,019 (2024 - £5,805,019). The directors have not depreciated the building- the effect of this is to overstate the company's profit for the year by £227,929 and to overstate the company's net book value of fixed assets, and thus the company's net assets and cumulative reserves at the year- end by £1,105.834 (2024: £877,905).

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st October 2024

and 30th September 2025

7,390,000

NET BOOK VALUE

At 30th September 2025

7,390,000

At 30th September 2024

7,390,000

Fair value at 30th September 2025 is represented by:

£

Valuation in 2010

2,274,908

Valuation in 2019

1,432,962

Cost

3,682,130

7,390,000

If investment properties had not been revalued they would have been included at the following historical cost:

2025

2024

£

Cost

3,682,130

In the opinion of the directors, the market values of the investment properties as at 30th September 2025 are unchanged at the revalued amounts as shown above.

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

78,207

501

Other debtors

121,693

85,293

199,900

85,794

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Bank loans and overdrafts

24,000

Trade creditors

306,132

136,863

Taxation and social security

25,163

17,237

Other creditors

252,182

218,276

607,477

396,376

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

Bank loans

5,343,000

5,367,000

Other creditors

1,945,236

2,022,170

7,288,236

7,389,170

2025

2024

£

Amounts falling due in more than five years:

Repayable by instalments

Banks loans payable after more

than 5 years by instalments

5,343,000

5,367,000

5,343,000

5,367,000

10.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

Bank loans

5,367,000

5,391,000

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

1,667,305

Ordinary Shares

£1

1,667,305

12.

RESERVES

Fair

value

reserve

£

At 1st October 2024

and 30th September 2025

3,331,870

13.	RELATED PARTY DISCLOSURES

The Company has received interest free loans from the shareholders/directors and their immediate family members. The balance payable at the year-end was £1,608,000 (2024: £1,632,700)

The Company received a loan from a Company with common shareholders and directors - the balance payable at the year-end was £145,344 (2024: £142,549).

14.	ULTIMATE CONTROLLING PARTY

The company was controlled throughout the current and previous period by its directors and members of their close family, by virtue of the fact that between them they own all of the company's ordinary issued share capital.