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Company Registration No. 12963470 (England and Wales)
PERSIAN SPECIALIST LTD Unaudited accounts for the year ended 31 October 2025
PERSIAN SPECIALIST LTD Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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PERSIAN SPECIALIST LTD Company Information for the year ended 31 October 2025
Director
Mohammad EBRAHIMI
Company Number
12963470 (England and Wales)
Registered Office
180 BRIGHTON ROAD BIRMINGHAM B12 8QN ENGLAND
Accountants
Fouladi and Co Accountants 30 High Street Cradley Heath West Midlands B64 5HL
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PERSIAN SPECIALIST LTD Accountants' report
Accountants' report to the director of PERSIAN SPECIALIST LTD on the preparation of the unaudited statutory accounts for the year ended 31 October 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of PERSIAN SPECIALIST LTD for the year ended 31 October 2025 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of PERSIAN SPECIALIST LTD, as a body, in accordance with the terms of our engagement letter dated 15 May 2026. Our work has been undertaken solely to prepare for your approval the accounts of PERSIAN SPECIALIST LTD and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than PERSIAN SPECIALIST LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that PERSIAN SPECIALIST LTD 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 of PERSIAN SPECIALIST LTD. You consider that PERSIAN SPECIALIST LTD 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 PERSIAN SPECIALIST LTD. 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 accounts.
Fouladi and Co Accountants 30 High Street Cradley Heath West Midlands B64 5HL 15 May 2026
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PERSIAN SPECIALIST LTD Statement of financial position as at 31 October 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
15,973 
18,792 
Current assets
Inventories
38,000 
40,000 
Cash at bank and in hand
16,816 
9 
54,816 
40,009 
Creditors: amounts falling due within one year
5
(15,546)
(32,029)
Net current assets
39,270 
7,980 
Total assets less current liabilities
55,243 
26,772 
Creditors: amounts falling due after more than one year
6
(52,446)
(26,531)
Net assets
2,797 
241 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
2,796 
240 
Shareholders' funds
2,797 
241 
For the year ending 31 October 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 15 May 2026 and were signed on its behalf by
Mohammad EBRAHIMI Director Company Registration No. 12963470
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PERSIAN SPECIALIST LTD Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
PERSIAN SPECIALIST LTD is a private company, limited by shares, registered in England and Wales, registration number 12963470. The registered office is 180 BRIGHTON ROAD, BIRMINGHAM, B12 8QN, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 November 2024
36,000 
At 31 October 2025
36,000 
Depreciation
At 1 November 2024
17,208 
Charge for the year
2,819 
At 31 October 2025
20,027 
Net book value
At 31 October 2025
15,973 
At 31 October 2024
18,792 
5
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
600 
- 
Taxes and social security
3,649 
2,116 
Loans from directors
11,297 
29,913 
15,546 
32,029 
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PERSIAN SPECIALIST LTD Notes to the Accounts for the year ended 31 October 2025
6
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
52,446 
26,531 
7
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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