Company No: 05847824 (England and Wales)

Contents

• Company Information
• Accountants' Report
• Balance Sheet
• Notes to the Financial Statements

Directors	G Baradaran-Azimi
	R Baradaran-Azimi

Registered office	Marchants
	Lower Station Road
	Newick
	BN8 4HT
	United Kingdom

Company number

05847824 (England and Wales)

Accountant	Kreston Reeves LLP
	2nd Floor
	168 Shoreditch High Street
	London
	E1 6RA

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of RBA Project Solutions Limited for the financial year ended 30 June 2025 which comprise the Balance Sheet and the related notes 1 to 9 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 at www.icaew.com/regulation.

It is your duty to ensure that RBA Project Solutions 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 RBA Project Solutions Limited. You consider that RBA Project Solutions Limited is exempt from the statutory audit requirement for the financial year.

We have not been instructed to carry out an audit or a review of the financial statements of RBA Project Solutions 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.

This report is made solely to the Board of Directors of RBA Project Solutions Limited, as a body, in accordance with the terms of our engagement letter dated 20 November 2023. Our work has been undertaken solely to prepare for your approval the financial statements of RBA Project Solutions Limited and state those matters that we have agreed to state to the Board of Directors of RBA Project Solutions Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than RBA Project Solutions Limited and its Board of Directors as a body for our work or for this report.

Kreston Reeves LLP

2nd Floor
168 Shoreditch High Street
London
E1 6RA

21 November 2025

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	1,627		1,011
		1,627		1,011
Current assets
Debtors	4	114,942		88,938
Cash at bank and in hand		281,363		207,190
		396,305		296,128
Creditors: amounts falling due within one year	5	( 271,321)		( 225,827)
Net current assets		124,984		70,301
Total assets less current liabilities		126,611		71,312
Creditors: amounts falling due after more than one year	69	( 6,160)		( 16,514)
Net assets		120,451		54,798
Capital and reserves
Called-up share capital		2		2
Profit and loss account	8	120,449		54,796
Total shareholders' funds		120,451		54,798

For the financial year ending 30 June 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Comprehensive Income has not been delivered.

The financial statements of RBA Project Solutions Limited (registered number: 05847824) were approved and authorised for issue by the Board of Directors on 21 November 2025. They were signed on its behalf by:

R Baradaran-Azimi Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

RBA Project Solutions Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Marchants, Lower Station Road, Newick, BN8 4HT, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Interest income

Interest income is recognised when it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount on initial recognition.

Finance costs

Finance costs are charged to the Statement of Comprehensive Income over the term of the debt using the effective interest method so the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc.

4 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Borrowing costs

Borrowing costs that are directly attributable to acquisition, construction or production of qualifying assets, are capitalised as part of the cost of those assets. Capitalisation begins when both finance costs and expenditures for the asset are being incurred and activities that are necessary to get the asset ready for use are in progress. Capitalisation ceases when substantially all the activities that are necessary to get the asset ready for use are complete.

All other borrowing costs are recognised in profit or loss in the period in which they are incurred.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

3. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 July 2024	16,248		16,248
Additions	1,496		1,496
At 30 June 2025	17,744		17,744
Accumulated depreciation
At 01 July 2024	15,237		15,237
Charge for the financial year	880		880
At 30 June 2025	16,117		16,117
Net book value
At 30 June 2025	1,627		1,627
At 30 June 2024	1,011		1,011

4. Debtors

	2025		2024
	£		£
Trade debtors	114,942		88,938

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	10,354		10,098
Trade creditors	57,578		0
Corporation tax	171,285		158,988
Other taxation and social security	27,172		52,079
Other creditors	4,932		4,662
	271,321		225,827

6. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans	6,160		16,514

7. Related party transactions

At 30 June 2025, the company owed £2,567 (2024: £1,257) to the directors. These balances are interest-free and repayable on demand.

Apart from directors’ remuneration disclosed elsewhere in the financial statements, there were no other related party transactions during the year.

8. Reserves

Profit & loss account

This reserve comprises of all current and prior periods periods retained profits and losses after deducting any distributions.

Share capital

This represents the nominal value of shares that have been issued by the company.

9. Analysis of the maturity of loans is given below:

Amounts falling due within one year

	2025		2024
	£		£
Bank loans	10,354		10,098

Amounts falling due 1-2 years

	2025		2024
	£		£
Bank loans	6,160		16,514