REGISTERED NUMBER: 07805970 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Shahroozi Enterprises Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr Abdolamir Shahroozi

Mr Ali Shahroozi

Mr S Moallemi

REGISTERED OFFICE:

ASM House

103A Keymer Road

Hassocks

West Sussex

BN6 8QL

REGISTERED NUMBER:

07805970 (England and Wales)

FIXED ASSETS

Tangible assets

4

709,787

709,787

Investments

5

708,960

708,960

1,418,747

1,418,747

CURRENT ASSETS

Debtors

6

310,411

-

Cash at bank

986

6,348

311,397

6,348

CREDITORS

Amounts falling due within one year

7

205,671

120,560

NET CURRENT ASSETS/(LIABILITIES)

105,726

(114,212

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,524,473

1,304,535

CREDITORS

Amounts falling due after more than one year

8

177,510

-

NET ASSETS

1,346,963

1,304,535

CAPITAL AND RESERVES

Called up share capital

3

3

Other reserves

752,588

752,588

Retained earnings

594,372

551,944

SHAREHOLDERS' FUNDS

1,346,963

1,304,535

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 2 December 2025 and were signed on its behalf by:

Mr Abdolamir Shahroozi - Director

1.	STATUTORY INFORMATION

Shahroozi Enterprises Ltd 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.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Land and

buildings

£

COST

At 1 November 2024

and 31 October 2025

709,787

NET BOOK VALUE

At 31 October 2025

709,787

At 31 October 2024

709,787

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 November 2024

and 31 October 2025

708,960

NET BOOK VALUE

At 31 October 2025

708,960

At 31 October 2024

708,960

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Other debtors

310,411

-

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Taxation and social security

10,482

12,052

Other creditors

195,189

108,508

205,671

120,560

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Other creditors

177,510

-

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr Abdolamir Shahroozi.