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REGISTERED NUMBER: 09208122 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

AVM CONSTRUCTION LTD

| AVM CONSTRUCTION LTD (REGISTERED NUMBER: 09208122) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Chartered Accountants' Report | 8 |

| AVM CONSTRUCTION LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 AUGUST 2025

| DIRECTOR: | Mr A Merzhani

| REGISTERED OFFICE: | 31 Pembroke Road

| Palmers Green

| London

| N13 5NR

| REGISTERED NUMBER: | 09208122 (England and Wales)

| ACCOUNTANTS: | Chris Skarparis & Co Ltd

| Chartered Accountants

| 2nd Floor

| 10(b) Aldermans Hill

| Palmers Green

| London

| N13 4PJ

| AVM CONSTRUCTION LTD (REGISTERED NUMBER: 09208122) |

BALANCE SHEET

31 AUGUST 2025

| 31.8.25 | 31.8.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 4,848 |  | 6,133 |  |

Investments | 5 | 50 |  | 50 |  |

4,898 |  | 6,183 |  |

CURRENT ASSETS

Stocks | 6 | 3,500 |  | 15,600 |  |

Debtors | 7 | 190,000 |  | 190,000 |  |

Cash at bank | 51,798 |  | 45,749 |  |

245,298 |  | 251,349 |  |

CREDITORS

Amounts falling due within one year | 8 | 61,832 |  | 91,287 |  |

NET CURRENT ASSETS | 183,466 |  | 160,062 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 188,364 |  | 166,245 |  |

PROVISIONS FOR LIABILITIES | 10 | 1,212 |  | 1,533 |  |

NET ASSETS | 187,152 |  | 164,712 |  |

CAPITAL AND RESERVES

Called up share capital | 11 | 100 |  | 100 |  |

Retained earnings | 12 | 187,052 |  | 164,612 |  |

SHAREHOLDERS' FUNDS | 187,152 |  | 164,712 |  |

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

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

The director acknowledges his 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.

| AVM CONSTRUCTION LTD (REGISTERED NUMBER: 09208122) |

BALANCE SHEET - continued

31 AUGUST 2025

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 5 May 2026 and were signed by:

Mr A Merzhani - Director

| AVM CONSTRUCTION LTD (REGISTERED NUMBER: 09208122) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

1. | STATUTORY INFORMATION

| AVM Construction Ltd is a private company, limited by shares, registered in England and Wales. The company's registered number is 09208122 and registered office address is 31 Pembroke Road, Palmers Green, London, N13 5NR.

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 represents net invoiced sale of goods and services, excluding value added tax.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery etc | - | 20% on reducing balance

| Investments in associates

| Investments in associate undertakings are recognised at cost.

| Stocks

| Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| 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, 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.

| AVM CONSTRUCTION LTD (REGISTERED NUMBER: 09208122) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

2. | ACCOUNTING POLICIES - continued

| Revenue recognition

| Amounts due under contracts-not yet invoiced (work in progress) are valued at the recoverable standard value of time charged by all personnel engaged in the provision of engineering services. Revenue is recognised as the contracts progress to reflect the partial performance of the contractual obligation. The amount of revenue recognised reflects the accrual of the right for consideration as contract activity progresses by reference to the value of work performed.

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 September 2024

| and 31 August 2025 | 14,875 |  |

| DEPRECIATION

| At 1 September 2024 | 8,742 |  |

| Charge for year | 1,285 |  |

| At 31 August 2025 | 10,027 |  |

| NET BOOK VALUE

| At 31 August 2025 | 4,848 |  |

| At 31 August 2024 | 6,133 |  |

5. | FIXED ASSET INVESTMENTS

| Investment

| in

| associate

£ |

| COST

| At 1 September 2024

| and 31 August 2025 | 50 |  |

| NET BOOK VALUE

| At 31 August 2025 | 50 |  |

| At 31 August 2024 | 50 |  |

| AVM CONSTRUCTION LTD (REGISTERED NUMBER: 09208122) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

6. | STOCKS

| 31.8.25 |  | 31.8.24

£ | £ |

| Stocks | 500 |  | 600 |  |

| Work-in-progress | 3,000 |  | 15,000 |  |

3,500 |  | 15,600 |  |

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.8.25 |  | 31.8.24

£ | £ |

| Amounts owed by group undertakings | 190,000 |  | 190,000 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.8.25 |  | 31.8.24

£ | £ |

| Trade creditors | 3 |  | 3 |  |

| Tax | 12,016 |  | 3,053 |  |

| Social security and other taxes | 897 |  | 820 |  |

| VAT | 1,417 |  | 7,535 |  |

| Net wages to be paid | 2,393 |  | 2,393 |  |

| Directors' current accounts | 45,106 |  | 77,483 |  |

61,832 |  | 91,287 |  |

9. | DIRECTOR'S LOAN

| Included in Creditors - amounts falling due within one year is a loan of £45,106 (2024 : £77,483) due to the Director. This loan is recognised at transaction price. The director pledged not to call in the director's loan due to him which is interest free and repayable on demand until the company is in a position to pay.

10. | PROVISIONS FOR LIABILITIES

| 31.8.25 |  | 31.8.24

£ | £ |

| Deferred tax

| Accelerated capital allowances | 1,212 |  | 1,533 |  |

| Deferred |

| tax |

£ |

| Balance at 1 September 2024 | 1,533 |  |

| Credit to Income Statement during year | (321 | ) |

| Balance at 31 August 2025 | 1,212 |  |

| AVM CONSTRUCTION LTD (REGISTERED NUMBER: 09208122) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

11. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.8.25 |  | 31.8.24

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

12. | RESERVES

| Retained

| earnings

£ |

| At 1 September 2024 | 164,612 |  |

| Profit for the year | 39,440 |  |

| Dividends | (17,000 | ) |

| At 31 August 2025 | 187,052 |  |

13. | RELATED PARTY DISCLOSURES

| Included in debtors there is an amount of £190,000 due from AI Estate Holdings Ltd. This company is connected to AVM Construction Ltd by virtue of having directors and shareholders in common.

| The company has pledged not to call in the inter-company loans totalling of £190,000 due to itself (which is interest free) for at least of 12 months or until AI Estate Holdings Ltd is in a position to pay.

CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR

ON THE UNAUDITED FINANCIAL STATEMENTS OF

AVM CONSTRUCTION LTD

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 Avm Construction Ltd for the year ended 31 August 2025 which comprise the Income Statement, 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Avm Construction Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Avm Construction Ltd and state those matters that we have agreed to state to the director of Avm Construction Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Avm Construction Ltd and its director for our work or for this report.

It is your duty to ensure that Avm Construction Ltd 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 Avm Construction Ltd. You consider that Avm Construction 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 financial statements of Avm Construction 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 financial statements.

Chris Skarparis & Co Ltd

Chartered Accountants

2nd Floor

10(b) Aldermans Hill

Palmers Green

London

N13 4PJ

5 May 2026