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Registered number: 12553141
Subam Constructions Ltd
Financial Statements
For The Year Ended 30 April 2025
BBK Partnership
Chartered Accountants & Statutory Auditors
1 Beauchamp Court
10 Victors Way
Barnet
Hertfordshire
EN5 5TZ
Subam Constructions Ltd
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—5

Page 1
Subam Constructions Ltd
Statement of Financial Position
As At 30 April 2025
Statement of Financial Position
Registered number: 12553141

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 18,400 |  | 22,745
|  |  | 18,400 |  | 22,745
CURRENT ASSETS
Stocks | 5 | 100,000 |  | 125,000 |
Debtors | 6 | - |  | (17,083 ) |
Cash at bank and in hand |  | 16,736 |  | 8,317 |
|  | 116,736 |  | 116,234 |
Creditors: Amounts Falling Due Within One Year | 7 | (147,485 ) |  | (142,782 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (30,749 ) |  | (26,548 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (12,349 ) |  | (3,803 )
NET LIABILITIES |  |  | (12,349 ) |  | (3,803 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 1,000 |  | 1,000
Income Statement |  |  | (13,349 ) |  | (4,803 )
SHAREHOLDERS' FUNDS |  |  | (12,349) |  | (3,803)

Page 1
Page 2
Subam Constructions Ltd
Statement of Financial Position (continued)
As At 30 April 2025
For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board

Mr M Socrates Director
25/07/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Subam Constructions Ltd
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
Subam Constructions Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12553141 . The registered office is 5 Foresters Drive, Wallington, SM6 9DE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 25%
Fixtures & Fittings | 20%

2.4. Stocks and Work in Progress
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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
4Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
Page 3
Page 4
Subam Constructions Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
4. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 May 2024 | 26,053 | 20,000 | 46,053
Additions | 254 | - | 254
As at 30 April 2025 | 26,307 | 20,000 | 46,307
Depreciation
As at 1 May 2024 | 13,548 | 9,760 | 23,308
Provided during the period | 2,551 | 2,048 | 4,599
As at 30 April 2025 | 16,099 | 11,808 | 27,907
Net Book Value
As at 30 April 2025 | 10,208 | 8,192 | 18,400
As at 1 May 2024 | 12,505 | 10,240 | 22,745

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Work in progress | 100,000 |  | 125,000

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | (17,083 )

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 24,221 |  | 24,200
Other loans | 50,000 |  | 50,000
Other creditors | 61,283 |  | 53,274
Taxation and social security | 11,981 |  | 15,308
| 147,485 |  | 142,782

Page 4
Page 5
Subam Constructions Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,000 |  | 1,000

Page 5