BORNA TRADING LTD

	Page
Accountants' Report	1
Balance Sheet	2—3
Statement of Changes in Equity	4
Notes to the Financial Statements	5—7

Report to the director on the preparation of the unaudited statutory accounts of BORNA TRADING LTD for the year ended 31 July 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of BORNA TRADING LTD for the year ended 31 July 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the accounting records and from information and explanations you have given to us.

As a practising member firm of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://www.ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations.

This report is made solely to the director of BORNA TRADING LTD , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of BORNA TRADING LTD and state those matters that we have agreed to state to the director of BORNA TRADING LTD , as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than BORNA TRADING LTD and its director, as a body, for our work or for this report.

It is your duty to ensure that BORNA TRADING 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 or loss of BORNA TRADING LTD . You consider that BORNA TRADING LTD is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of BORNA TRADING 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 financial statements.

ZA Ltd

29/09/2026

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BORNA TRADING LTD

Balance Sheet

As At 31 July 2025

Balance Sheet

Registered number: 6946880

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		13,257		17,677

			13,257		17,677
CURRENT ASSETS
Stocks	5	6,147		32,115
Debtors	6	26,989		11,199
Cash at bank and in hand		139,427		62,211

		172,563		105,525
Creditors: Amounts Falling Due Within One Year	7	(119,000 )		(48,915 )

NET CURRENT ASSETS (LIABILITIES)			53,563		56,610

TOTAL ASSETS LESS CURRENT LIABILITIES			66,820		74,287

Creditors: Amounts Falling Due After More Than One Year	8		(52,259 )		(58,776 )

NET ASSETS			14,561		15,511

CAPITAL AND RESERVES
Called up share capital	9		1		1
Profit and Loss Account			14,560		15,510

SHAREHOLDERS' FUNDS			14,561		15,511

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BORNA TRADING LTD

Balance Sheet (continued)

As At 31 July 2025

For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has 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.

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 Alireza Vahedi

Director

29/09/2026

The notes on pages 5 to 7 form part of these financial statements.

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BORNA TRADING LTD

Statement of Changes in Equity

For The Year Ended 31 July 2025

Statement of Changes in Equity

	Share Capital	Profit and Loss Account	Total
	£	£	£
As at 1 August 2023	1	16,251	16,252
Profit for the year and total comprehensive income	-	16,759	16,759

Dividends paid	-	(17,500)	(17,500)

As at 31 July 2024 and 1 August 2024	1	15,510	15,511


Profit for the year and total comprehensive income	-	14,050	14,050

Dividends paid	-	(15,000)	(15,000)

As at 31 July 2025	1	14,560	14,561

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BORNA TRADING LTD

Notes to the Financial Statements

For The Year Ended 31 July 2025

Notes to the Financial Statements

1. General Information

BORNA TRADING LTD is a private company, limited by shares, incorporated in England & Wales, registered number 6946880 . The registered office is 86-90 Paul Street, London, EC2A 4NE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).

2.2. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	25% on reducing balance
Fixtures & Fittings	25% on reducing balance

2.4. Stocks and Work in Progress

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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2025	2024
Office and administration	1	1

	1	1

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BORNA TRADING LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

4. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 August 2024	56,996	3,168	60,164

As at 31 July 2025	56,996	3,168	60,164

Depreciation
As at 1 August 2024	39,465	3,022	42,487
Provided during the period	4,383	37	4,420

As at 31 July 2025	43,848	3,059	46,907

Net Book Value
As at 31 July 2025	13,148	109	13,257

As at 1 August 2024	17,531	146	17,677

5. Stocks

	2025	2024
	£	£
Materials	6,147	32,115

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	5,731	7,021
Prepayments and accrued income	531	-
Other debtors	20,727	4,178

	26,989	11,199

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	93,109	48,226
Corporation tax	4,364	179
Other creditors	20,727	-
Accruals	800	510

	119,000	48,915

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BORNA TRADING LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

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

	2025	2024
	£	£
Bank loans	36,704	41,842
Car Finance	15,555	16,934

	52,259	58,776

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

10. Dividends

	2025	2024
	£	£
On equity shares:
Final dividend paid	15,000	17,500

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