REGISTERED NUMBER: 02674199 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

FOR

AREVDOUR LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Certified Accountants' Report

8

DIRECTORS:

A Gurdikyan

Mrs G Gurdikyan

SECRETARY:

Mrs G Gurdikyan

REGISTERED OFFICE:

4 Beaufort Close

London

W5 3EE

REGISTERED NUMBER:

02674199 (England and Wales)

ACCOUNTANTS:

MDH

Chartered Certified Accountants

21 Stafford Road

Croydon

Surrey

CR0 4NG

FIXED ASSETS

Tangible assets

4

140

281

CURRENT ASSETS

Debtors

5

551,712

488,809

Cash at bank

415

746

552,127

489,555

CREDITORS

Amounts falling due within one year

6

155,881

84,204

NET CURRENT ASSETS

396,246

405,351

TOTAL ASSETS LESS CURRENT LIABILITIES

396,386

405,632

CREDITORS

Amounts falling due after more than one year

7

68,733

65,948

NET ASSETS

327,653

339,684

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

9

327,553

339,584

SHAREHOLDERS' FUNDS

327,653

339,684

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 directors acknowledge their 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 and other comprehensive income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 April 2026 and were signed on its behalf by:

A Gurdikyan - Director

1.	STATUTORY INFORMATION

Arevdour 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 accounts have been prepared on a going concern basis, on the understanding that the director will continue to financially support the company with any ongoing liabilities.

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

-

25% on cost

Computer equipment

-

25% on cost

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.

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 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 August 2024

and 31 July 2025

22,208

DEPRECIATION

At 1 August 2024

21,927

Charge for year

141

At 31 July 2025

22,068

NET BOOK VALUE

At 31 July 2025

140

At 31 July 2024

281

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/7/25

31/7/24

£

£

Trade debtors

97,271

99,255

Amounts owed by group undertakings

454,441

389,554

551,712

488,809

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/7/25

31/7/24

£

£

Bank loans and overdrafts

34,344

27,424

Trade creditors

15,530

30,742

Taxation and social security

29,413

20,472

Other creditors

76,594

5,566

155,881

84,204

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/7/25

31/7/24

£

£

Bank loans

45,758

39,297

Other creditors

22,975

26,651

68,733

65,948

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31/7/25

31/7/24

value:

£

£

100

Ordinary

1

100

100

9.

RESERVES

Retained

earnings

£

At 1 August 2024

339,584

Profit for the year

28,469

Dividends

(40,500

)

At 31 July 2025

327,553

10.	DIRECTORS' 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

£

£

A Gurdikyan

Balance outstanding at start of year

(52

)

(119

)

Amounts advanced

66,852

19,086

Amounts repaid

(66,850

)

(19,019

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(50

)

(52

)

11.	RELATED PARTY DISCLOSURES

UK Curtains and Interiors Limited

A company in which Mr Gurdikyan is a Director

31/7/25

31/7/24

£

£

Amount due from related party at the balance sheet date

301,399

201,104

Direct Textiles Imports Limited

A company in which Mr Gurdikyan is a shareholder

31/7/25

31/7/24

£

£

Amount due to related party at the balance sheet date

41,918

39,424

N.Gurdikyan Company Limited

A company in which Mr Gurdikyan is a shareholder

31/7/25

31/7/24

£

£

Amount due to related party at the balance sheet date

69,332

61,482

Marsh Pike and Walker Ltd

A company in which Mr Gurdikyan is a shareholder

31/7/25

31/7/24

£

£

Amount due to related party at the balance sheet date

15,002

15,002

12.	ULTIMATE CONTROLLING PARTY

The controlling party is A Gurdikyan.

The following reproduces the text of the report prepared for the directors 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 Directors 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 Arevdour Limited for the year ended 31 July 2025 which comprise the Income Statement and other comprehensive income, 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 accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Arevdour Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Arevdour Limited and state those matters that we have agreed to state to the Board of Directors of Arevdour Limited, as a body, 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 Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Arevdour 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 Arevdour Limited. You consider that Arevdour 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 Arevdour 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