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Zagros Civil Engineering Limited

Financial Statements for the Year Ended 31 August 2024






Zagros Civil Engineering Limited

Company Information
for the Year Ended 31 August 2024







DIRECTOR: B Sedghi





SECRETARY: S M Griffiths





REGISTERED OFFICE: 1 Maes Glas
Pontypridd
Rhondda Cynon Taff
CF37 3EJ





REGISTERED NUMBER: 06340038 (England and Wales)





ACCOUNTANTS: BPU Limited
Chartered Accountants
Radnor House
Greenwood Close
Cardiff Gate Business Park
Cardiff
CF23 8AA

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Zagros Civil Engineering Limited


The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Zagros Civil Engineering Limited for the year ended 31 August 2024 which comprise the Profit and Loss, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at icaew.com/membershandbook.

This report is made solely to the director of Zagros Civil Engineering Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Zagros Civil Engineering Limited and state those matters that we have agreed to state to the director of Zagros Civil Engineering Limited in this report in accordance with icaew/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Zagros Civil Engineering Limited and its director for our work or for this report.

It is your duty to ensure that Zagros Civil Engineering Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Zagros Civil Engineering Limited. You consider that Zagros Civil Engineering Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Zagros Civil Engineering Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






BPU Limited
Chartered Accountants


29 May 2025

Zagros Civil Engineering Limited (Registered number: 06340038)

Balance Sheet
31 August 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Tangible assets 3 568 -

CURRENT ASSETS
Debtors 4 41,539 19,370
Cash at bank 2,312 -
43,851 19,370
CREDITORS
Amounts falling due within one year 5 54,330 38,554
NET CURRENT LIABILITIES (10,479 ) (19,184 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(9,911

)

(19,184

)

CREDITORS
Amounts falling due after more than
one year

6

5,291

5,718
NET LIABILITIES (15,202 ) (24,902 )

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings (15,203 ) (24,903 )
SHAREHOLDERS' FUNDS (15,202 ) (24,902 )

Zagros Civil Engineering Limited (Registered number: 06340038)

Balance Sheet - continued
31 August 2024


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Profit and Loss has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 May 2025 and were signed by:





B Sedghi - Director


Zagros Civil Engineering Limited (Registered number: 06340038)

Notes to the Financial Statements
for the Year Ended 31 August 2024


1. 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.

Turnover
Turnover represents net invoiced value of sales in relation to civil engineering services.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 33% straight line

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss, 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.

2. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

Zagros Civil Engineering Limited (Registered number: 06340038)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024


3. TANGIBLE FIXED ASSETS
Computer
equipmen
£   
COST
At 1 September 2023 8,792
Additions 665
At 31 August 2024 9,457
DEPRECIATION
At 1 September 2023 8,792
Charge for year 97
At 31 August 2024 8,889
NET BOOK VALUE
At 31 August 2024 568
At 31 August 2023 -

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors - 2,076
Other debtors & prepayments 41,539 17,294
41,539 19,370

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 12,107 6,721
Taxes & social security costs 38,542 27,968
Other creditors & accruals 3,681 3,865
54,330 38,554

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
2024 2023
£    £   
Bank loans 5,291 5,718

Zagros Civil Engineering Limited (Registered number: 06340038)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024


7. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Bank loans 8,378 8,729

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 August 2024 and 31 August 2023:

2024 2023
£    £   
B Sedghi
Balance outstanding at start of year 13,865 30,790
Amounts advanced 51,955 60,840
Amounts repaid (27,710 ) (77,765 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 38,110 13,865