REGISTERED NUMBER: 04660240 (England and Wales)

AWAN BUILDERS LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr M Ramzan

REGISTERED OFFICE:

Cash's Business Centre

1st Floor

228 Widdrington Road

Coventry

West Midlands

CV1 4PB

REGISTERED NUMBER:

04660240 (England and Wales)

ACCOUNTANTS:

Shah & Co (Accountants) Ltd

Chartered Certified Accountants

Cash's Business Centre

1st Floor

228 Widdrington Road

Coventry

West Midlands

CV1 4PB

BANKERS:

Barclays Bank plc

P O Box No. 2

25 High Street

Coventry

CV1 5QZ

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

2,127

2,837

2,127

2,837

CURRENT ASSETS

Stocks

4,686

3,937

Debtors

6

30,424

23,742

Cash at bank and in hand

134,153

116,679

169,263

144,358

CREDITORS

Amounts falling due within one year

7

(36,861

)

(34,428

)

NET CURRENT ASSETS

132,402

109,930

TOTAL ASSETS LESS CURRENT LIABILITIES

134,529

112,767

PROVISIONS FOR LIABILITIES

(68

)

-

NET ASSETS

134,461

112,767

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

9

134,361

112,667

SHAREHOLDERS' FUNDS

134,461

112,767

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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 15 October 2025 and were signed by:

Mr M Ramzan - Director

1.	STATUTORY INFORMATION

Awan Builders 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of twenty years.

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.

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

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

30,000

AMORTISATION

At 1 April 2024

and 31 March 2025

30,000

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

and 31 March 2025

1,811

11,250

2,238

15,299

DEPRECIATION

At 1 April 2024

1,691

8,580

2,191

12,462

Charge for year

30

668

12

710

At 31 March 2025

1,721

9,248

2,203

13,172

NET BOOK VALUE

At 31 March 2025

90

2,002

35

2,127

At 31 March 2024

120

2,670

47

2,837

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

30,424

16,806

VAT

-

6,936

30,424

23,742

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

14,690

17,281

Tax

13,545

14,799

VAT

3,786

-

Directors' current accounts

2,840

348

Accrued expenses

2,000

2,000

36,861

34,428

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

100

Ordinary

1

100

100

9.

RESERVES

Retained

earnings

£

At 1 April 2024

112,667

Profit for the year

51,694

Dividends

(30,000

)

At 31 March 2025

134,361

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Included within the other creditors, the amount owed to the director is £2,840 (2024 - 348). The amount is interest free with no fixed date of repayment.

11.	RELATED PARTY DISCLOSURES

Dividends paid to the directors, Mr M Ramzan and his wife Mrs S A Ramzan, in their capacity as shareholders of the company.

12.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr M Ramzan.