The Azar Building Company Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 04699113

Unaudited Financial Statements for the Year Ended 31 March 2025

for

The Azar Building Company Limited

Page

Company Information

1

Report of the Accountants

2

Statement of Financial Position

3

Notes to the Financial Statements

5

DIRECTOR:

I Azar

SECRETARY:

Mrs S Azar

REGISTERED OFFICE:

Unit 10 Hampden Road Estate

Kingston Upon Thames

KT1 3LG

REGISTERED NUMBER:

04699113

ACCOUNTANTS:

Nationwide Accountants & Tax Advisors Ltd

704

London Road,

North Cheam, Sutton.

Surrey

SM3 9BY

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 Statement of Financial Position. 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.

As described on the Statement of Financial Position you are responsible for the preparation of the financial statements for the year ended 31 March 2025 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Nationwide Accountants & Tax Advisors Ltd

704

London Road,

North Cheam, Sutton.

Surrey

SM3 9BY

Date: .............................................

FIXED ASSETS

Tangible assets

4

91,858

80,320

CURRENT ASSETS

Stocks

284,827

195,488

Debtors

5

55,164

321,012

Cash at bank

148,737

191,711

488,728

708,211

CREDITORS

Amounts falling due within one year

6

59,900

188,767

NET CURRENT ASSETS

428,828

519,444

TOTAL ASSETS LESS CURRENT
LIABILITIES

520,686

599,764

CREDITORS

Amounts falling due after more than
one year

7

(214,989

)

(147,283

)

PROVISIONS FOR LIABILITIES

-

(532

)

NET ASSETS

305,697

451,949

CAPITAL AND RESERVES

Called up share capital

8

100

Retained earnings

9

305,597

451,849

SHAREHOLDERS' FUNDS

305,697

451,949

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 Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 24 December 2025 and were signed by:

I Azar - Director

1.	STATUTORY INFORMATION

The Azar Building Company Limited is a private company, limited by shares , registered in Not specified/Other. 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.

Plant and machinery etc

-

20% on reducing balance

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 NIL (2024 - 9 ).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

329,773

Additions

34,503

At 31 March 2025

364,276

DEPRECIATION

At 1 April 2024

249,453

Charge for year

22,965

At 31 March 2025

272,418

NET BOOK VALUE

At 31 March 2025

91,858

At 31 March 2024

80,320

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Trade debtors

11,288

287,328

Other debtors

43,876

33,684

55,164

321,012

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Trade creditors

1,301

30,080

Taxation and social security

54,935

156,203

Other creditors

3,664

2,484

59,900

188,767

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR

31.3.25

31.3.24

£

Bank loans

214,989

147,283

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

100

Ordinary Shares

1

100

9.

RESERVES

Retained

earnings

£

At 1 April 2024

451,849

Deficit for the year

(72,252

)

Dividends

(74,000

)

At 31 March 2025

305,597

10.	GOING CONCERN

The Directors have prepared Financial Statements on Going Concern basis and the directors have reviewed and concluded that there are no material uncertainties which could cast any doubt over the company's ability to continue as a going concern for the next twelve months from the date of approval of these financial statements. We have evaluated the director's conclusion in relation to the company's business position and the risk that might affect the company's ability to continue its operations over the going concern period. We have nothing to report in this respect.