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Registered number: 13479619
Alborz Holdings Limited
Unaudited Financial Statements
For The Year Ended 30 June 2025
Anderson Ross Accounting & Tax Ltd
G-05 Davenport House
16 Pepper Street
London
E14 9RP
Alborz Holdings Limited
Contents
Contents

| Page
--- | ---
Accountants' Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—6

Page 1
Alborz Holdings Limited
Accountants' Report
For The Year Ended 30 June 2025
Accountants' Report
Report to the directors on the preparation of the unaudited statutory accounts of Alborz Holdings Limited for the year ended 30 June 2025
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Alborz Holdings Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Alborz Holdings Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Alborz Holdings Limited and state those matters that we have agreed to state to the directors of Alborz Holdings Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Alborz Holdings Limited and its directors as a body for our work or for this report.
It is your duty to ensure that Alborz Holdings Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Alborz Holdings Limited . You consider that Alborz Holdings Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Alborz Holdings Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

Anderson Ross Accounting & Tax Ltd
12 March 2026

Anderson Ross Accounting & Tax Ltd
G-05 Davenport House
16 Pepper Street
London
E14 9RP
Page 1
Page 2
Alborz Holdings Limited
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 13479619

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 944,886 |  | 922,636
|  |  | 944,886 |  | 922,636
CURRENT ASSETS
Debtors | 5 | - |  | 1,931 |
Cash at bank and in hand |  | 15,050 |  | 31,615 |
|  | 15,050 |  | 33,546 |
Creditors: Amounts Falling Due Within One Year | 6 | (197,960 ) |  | (189,291 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (182,910 ) |  | (155,745 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 761,976 |  | 766,891
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (585,330 ) |  | (631,900 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (12,397 ) |  | (12,397 )
NET ASSETS |  |  | 164,249 |  | 122,594
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Revaluation reserve | 9 |  | 65,245 |  | 65,245
Profit and Loss Account |  |  | 98,904 |  | 57,249
SHAREHOLDERS' FUNDS |  |  | 164,249 |  | 122,594

Page 2
Page 3
Alborz Holdings Limited
Balance Sheet (continued)
As At 30 June 2025
For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 Profit and Loss Account.
On behalf of the board

Mr Ahmad Sabaghy Director
12 March 2026

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Alborz Holdings Limited
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
Alborz Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13479619 . The registered office is 23 Dunspring Lane, Ilford, Essex, IG5 0UA.
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 property rentals. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
Page 4
Page 5
Alborz Holdings Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 July 2024 | 922,636
Additions | 22,250
As at 30 June 2025 | 944,886

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 1,931

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 13,318 |  | 14,839
Other creditors | 10,410 |  | 8,170
Accruals and deferred income | 3,150 |  | 3,000
Directors' loan accounts | 171,082 |  | 163,282
| 197,960 |  | 189,291

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Long term loans | 585,330 |  | 631,900

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 5
Page 6
Alborz Holdings Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
9. Reserves

| Revaluation reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 1 July 2024 | 65,245 | 57,249
Profit for the year and total comprehensive income | - | 41,655
As at 30 June 2025 | 65,245 | 98,904

10. Related Party Transactions
Included in creditors falling due within one year is an amount of £171,082 (2024: £163,282) payable to the directors. The loan is interest free.
Page 6