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COMPANY REGISTRATION NUMBER: 08023373

S G NOURI LIMITED

Unaudited Financial Statements

31 March 2025

S G NOURI LIMITED

Financial Statements

Year ended 31 March 2025

Contents | Page

Directors' report | 1

Statement of income and retained earnings | 2

Statement of financial position | 3

Notes to the financial statements | 5

S G NOURI LIMITED

Directors' Report

Year ended 31 March 2025
The directors present their report and the unaudited financial statements of the company for the year ended 31 March 2025 .
Directors
The directors who served the company during the year were as follows:

S G Nouri |
H Safavi |

Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
This report was approved by the board of directors on 9 February 2026 and signed on behalf of the board by:

S G Nouri
Director

Registered office:
c/o The Accounting Centre,
First Floor, 736 High Road
North Finchley
N12 9QD

S G NOURI LIMITED

Statement of Income and Retained Earnings

Year ended 31 March 2025

| 2025 | 2024
Note | £ | £
Turnover | 192,397 | 172,660

| --------- | ---------
Gross profit | 192,397 | 172,660

Administrative expenses | 55,420 | 44,827
| --------- | ---------
Operating profit | 136,977 | 127,833

Other interest receivable and similar income | 150 | 5,539
| --------- | ---------
Profit before taxation | 137,127 | 133,372

Tax on profit | 17,394 | 31,593
| --------- | ---------
Profit for the financial year and total comprehensive income | 119,733 | 101,779
| --------- | ---------

Dividends paid and payable | ( 1,000) | ( 2,000)

Retained earnings at the start of the year | 571,185 | 471,406
| --------- | ---------
Retained earnings at the end of the year | 689,918 | 571,185
| --------- | ---------

All the activities of the company are from continuing operations.

S G NOURI LIMITED

Statement of Financial Position

31 March 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 704,655 | 602,314

Current assets

Debtors | 6 | 71,487 |  | 52,733
Cash at bank and in hand | 56,048 |  | 90,221
| --------- |  | ---------
| 127,535 |  | 142,954

Creditors: amounts falling due within one year | 7 | 35,359 |  | 38,457
| --------- |  | ---------
Net current assets |  | 92,176 | 104,497
|  | --------- | ---------
Total assets less current liabilities |  | 796,831 | 706,811

Creditors: amounts falling due after more than one year | 8 |  | 106,813 | 135,526
|  | --------- | ---------
Net assets |  | 690,018 | 571,285
|  | --------- | ---------

Capital and reserves

Called up share capital |  | 100 | 100
Profit and loss account | 9 |  | 689,918 | 571,185
|  | --------- | ---------
Shareholders funds |  | 690,018 | 571,285
|  | --------- | ---------

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
For the year ending 31 March 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 year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

S G NOURI LIMITED

Statement of Financial Position (continued)

31 March 2025
These financial statements were approved by the board of directors and authorised for issue on 9 February 2026 , and are signed on behalf of the board by:

S G Nouri | H Safavi
Director | Director

Company registration number: 08023373

S G NOURI LIMITED

Notes to the Financial Statements

Year ended 31 March 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is c/o The Accounting Centre,, First Floor, 736 High Road, North Finchley, N12 9QD.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover represents the total amount receivable in the ordinary course of business for services rendered.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).
5. Tangible assets

| Land and buildings | Plant and machinery | Fixtures and fittings | Total
| £ | £ | £ | £
Cost |  |  |  |
At 1 April 2024 | 602,314 | – | – | 602,314
Additions | 43,771 | 55,929 | 2,641 | 102,341
| --------- | -------- | ------- | ---------
At 31 March 2025 | 646,085 | 55,929 | 2,641 | 704,655
| --------- | -------- | ------- | ---------
Depreciation |  |  |  |
At 1 April 2024 and 31 March 2025 | – | – | – | –
| --------- | -------- | ------- | ---------
Carrying amount |  |  |  |
At 31 March 2025 | 646,085 | 55,929 | 2,641 | 704,655
| --------- | -------- | ------- | ---------
At 31 March 2024 | 602,314 | – | – | 602,314
| --------- | -------- | ------- | ---------

6. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 53,341 | 42,839
Other debtors | 18,146 | 9,894
| -------- | --------
| 71,487 | 52,733
| -------- | --------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Accruals and deferred income | 3,018 | 1,722
Corporation tax | 17,394 | 31,593
Other creditors | 14,947 | 5,142
| -------- | --------
| 35,359 | 38,457
| -------- | --------

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

| 2025 | 2024
| £ | £
Director loan accounts | 106,813 | 135,526
| --------- | ---------

9. Reserves
Profit and loss account - This reserve records retained earnings and accumulated losses.
10. Directors' advances, credits and guarantees
The company owed to the directors £106,813 (2024: £135,526) at the year end date.
11. Controlling party
The company was under the control of its directors throughout the year.