REGISTERED NUMBER: 01111015 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

FOR

N. GURDIKYAN COMPANY LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Certified Accountants' Report

8

DIRECTOR:

Mrs G Gurdikyan

SECRETARY:

Mrs G Gurdikyan

REGISTERED OFFICE:

116 Haven Green Court

Haven Green

Ealing

W5 2UX

REGISTERED NUMBER:

01111015 (England and Wales)

ACCOUNTANTS:

MDH

Chartered Certified Accountants

21 Stafford Road

Croydon

Surrey

CR0 4NG

FIXED ASSETS

Tangible assets

4

155

310

CURRENT ASSETS

Stocks

2,261,813

2,261,813

Debtors

5

136,859

129,399

Cash at bank

1

3,264

2,398,673

2,394,476

CREDITORS

Amounts falling due within one year

6

84,313

65,889

NET CURRENT ASSETS

2,314,360

2,328,587

TOTAL ASSETS LESS CURRENT LIABILITIES

2,314,515

2,328,897

CREDITORS

Amounts falling due after more than one year

7

(1,941,980

)

(1,955,183

)

PROVISIONS FOR LIABILITIES

8

(29

)

(59

)

NET ASSETS

372,506

373,655

CAPITAL AND RESERVES

Called up share capital

9

100

100

Revaluation reserve

10

87,769

87,769

Retained earnings

10

284,637

285,786

SHAREHOLDERS' FUNDS

372,506

373,655

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 28 April 2026 and were signed by:

Mrs G Gurdikyan - Director

1.	STATUTORY INFORMATION

N. Gurdikyan Company Limited 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.

Fixtures and fittings

-

20% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

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 Income Statement and other comprehensive income, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 August 2024

and 31 July 2025

23,824

DEPRECIATION

At 1 August 2024

23,514

Charge for year

155

At 31 July 2025

23,669

NET BOOK VALUE

At 31 July 2025

155

At 31 July 2024

310

5.

DEBTORS

31/7/25

31/7/24

£

£

Amounts falling due within one year:

Trade debtors

575

575

Amounts owed by group undertakings

108,460

100,610

Other debtors

1,824

1,714

110,859

102,899

Amounts falling due after more than one year:

Trade debtors

26,000

26,500

Aggregate amounts

136,859

129,399

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/7/25

31/7/24

£

£

Bank loans and overdrafts

14,365

14,630

Trade creditors

2,251

2,233

Taxation and social security

13,139

630

Other creditors

54,558

48,396

84,313

65,889

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/7/25

31/7/24

£

£

Bank loans

1,941,980

1,947,683

Other creditors

-

7,500

1,941,980

1,955,183

8.	PROVISIONS FOR LIABILITIES

31/7/25

31/7/24

£

£

Deferred tax

29

59

Deferred

tax

£

Balance at 1 August 2024

59

Provided during year

(30

)

Balance at 31 July 2025

29

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31/7/25

31/7/24

value:

£

£

100

Ordinary

1

100

100

10.

RESERVES

Retained

Revaluation

earnings

reserve

Totals

£

£

£

At 1 August 2024

285,786

87,769

373,555

Profit for the year

71,351

71,351

Dividends

(72,500

)

(72,500

)

At 31 July 2025

284,637

87,769

372,406

11.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 July 2025 and 31 July 2024:

31/7/25

31/7/24

£

£

Mrs G Gurdikyan

Balance outstanding at start of year

(202

)

(263

)

Amounts advanced

72,632

58,583

Amounts repaid

(72,500

)

(58,522

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(70

)

(202

)

12.	RELATED PARTY DISCLOSURES

Arevdour Limited

A company in which Mr A Gurdikyan is a shareholder

31/7/25

31/7/24

£

£

Amount due from related party at the balance sheet date

69,332

61,482

UK Curtains and Interiors Ltd

A company in which Mr A Gurdikyan is a shareholder

31/7/25

31/7/24

£

£

Amount due from related party at the balance sheet date

26,000

26,500

13.	ULTIMATE CONTROLLING PARTY

Control is shared evenly between the two shareholders.

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 Balance Sheet. 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.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of N. Gurdikyan Company Limited for the year ended 31 July 2025 which comprise the Income Statement, Other Comprehensive Income, Balance Sheet, Statement of Changes in Equity 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 accaglobal.com/rulebook.

This report is made solely to the director of N. Gurdikyan Company Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of N. Gurdikyan Company Limited and state those matters that we have agreed to state to the director of N. Gurdikyan Company Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that N. Gurdikyan Company Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of N. Gurdikyan Company Limited. You consider that N. Gurdikyan Company 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 financial statements of N. Gurdikyan Company 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 statutory financial statements.

MDH

Chartered Certified Accountants

21 Stafford Road

Croydon

Surrey

CR0 4NG

28 April 2026