REGISTERED NUMBER: 09391143 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

FLAM CONSTRUCTION LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr F Gjini

REGISTERED OFFICE:

55 Loudoun Road

St John's Wood

London

NW8 0DL

REGISTERED NUMBER:

09391143 (England and Wales)

ACCOUNTANTS:

MGR SD Limited

Chartered Accountants

55 Loudoun Road

St John's Wood

London

NW8 0DL

FIXED ASSETS

Tangible assets

4

11,241

29,418

CURRENT ASSETS

Debtors

5

232,373

15,912

Investments

6

100,000

100,000

Cash at bank

159,269

220,597

491,642

336,509

CREDITORS

Amounts falling due within one year

7

(81,470

)

(70,479

)

NET CURRENT ASSETS

410,172

266,030

TOTAL ASSETS LESS CURRENT LIABILITIES

421,413

295,448

CREDITORS

Amounts falling due after more than one year

8

-

(29,248

)

PROVISIONS FOR LIABILITIES

(2,810

)

-

NET ASSETS

418,603

266,200

CAPITAL AND RESERVES

Called up share capital

9

10

10

Retained earnings

418,593

266,190

SHAREHOLDERS' FUNDS

418,603

266,200

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 July 2025 and were signed by:

Mr F Gjini - Director

1.	STATUTORY INFORMATION

Flam Construction 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Office equipment

-

25% on cost

Tools and equipment

-

25% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

25% on 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Office

Tools and

Motor

Computer

equipment

equipment

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

and 31 March 2025

1,235

26,451

68,245

13,029

108,960

DEPRECIATION

At 1 April 2024

1,033

26,451

41,128

10,930

79,542

Charge for year

67

-

17,061

1,049

18,177

At 31 March 2025

1,100

26,451

58,189

11,979

97,719

NET BOOK VALUE

At 31 March 2025

135

-

10,056

1,050

11,241

At 31 March 2024

202

-

27,117

2,099

29,418

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Amounts owed by related parties

232,100

2,100

Other debtors

273

13,812

232,373

15,912

6.	CURRENT ASSET INVESTMENTS

31.3.25

31.3.24

£

£

Other investments

100,000

100,000

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

-

5,556

Trade creditors

61

22,169

Taxation and social security

64,324

38,980

Other creditors

17,085

3,774

81,470

70,479

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

-

29,248

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

7,025

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

8

Ordinary

£1

8

8

2

Ordinary 'A'

£1

2

2

10

10

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25

31.3.24

£

£

Mr F Gjini

Balance outstanding at start of year

-

-

Amounts advanced

150,000

-

Amounts repaid

(150,000

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-

The director paid interest to the company on the above advance at the official rate.

11.	RELATED PARTY DISCLOSURES

Gjini Ltd

A company under common control.

During the year, the company advanced Gjini Ltd £260,000 (2024: £2,100) of which £30,000 was repaid during the year.

31.3.25

31.3.24

£

£

Amount due from related party at the balance sheet date

232,100

2,100