SAN JOSE CONSTRUCTION UK LTD 31/12/2025 iXBRL

Company registration number: 16557385

SAN JOSE CONSTRUCTION UK LTD

Filleted financial statements

31 December 2025

Pearlman Rose

Chartered Accountants & Statutory Auditors

Suite 1, First Floor

Jack Dash House

2 Lawn House Close

London, E14 9YQ

SAN JOSE CONSTRUCTION UK LTD

Contents

Directors and other information

Directors responsibilities statement

Statement of financial position

Statement of changes in equity

Notes to the financial statements

SAN JOSE CONSTRUCTION UK LTD

Directors and other information


Directors	Mr Pablo Ormazabal Rodriguez	(Appointed 2 July 2025)
	Mr Angel Luis Molina Vera	(Appointed 2 July 2025)
	Mr Bruno Ricardo Maia Castro	(Appointed 2 July 2025)


Company number	16557385


Registered office	19 The Circle
	Queen Elizabeth Street
	London
	SE1 2JE


Auditor	Pearlman Rose
	Chartered Accountants & Statutory Auditors
	Suite 1, First Floor
	Jack Dash House
	2 Lawn House Close
	London
	E14 9YQ


Accountants	Tax & Advise Ltd
	19 The Circle
	Queen Elizabeth Street
	London
	SE1 2JE

SAN JOSE CONSTRUCTION UK LTD

Directors responsibilities statement

Period ended 31 December 2025

The directors are responsible for preparing the directors report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial period. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the directors are required to:

- select suitable accounting policies and then apply them consistently;

- make judgments and accounting estimates that are reasonable and prudent; and

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

SAN JOSE CONSTRUCTION UK LTD

Statement of financial position

31 December 2025

		31/12/25
	Note	£	£

Current assets
Debtors	5	2,041
Cash at bank and in hand		1,000
		_______
		3,041
Creditors: amounts falling due
within one year	6	( 7,632)
		_______
Net current liabilities			( 4,591)
			_______
Total assets less current liabilities			( 4,591)

			_______
Net liabilities			( 4,591)
			_______

Capital and reserves
Called up share capital			1,000
Profit and loss account			( 5,591)
			_______
Shareholders deficit			( 4,591)
			_______

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 24 July 2025 , and are signed on behalf of the board by:

Mr Angel Luis Molina Vera

Director

Company registration number: 16557385

SAN JOSE CONSTRUCTION UK LTD

Statement of changes in equity

Period ended 31 December 2025

	Called up share capital	Profit and loss account	Total
	£	£	£


At 2 July 2025	-	-	-

Loss for the period		( 5,591)	( 5,591)
	_______	_______	_______
Total comprehensive income for the period	-	( 5,591)	( 5,591)

Issue of shares	1,000		1,000
	_______	_______	_______
Total investments by and distributions to owners	1,000	-	1,000

	_______	_______	_______
At 31 December 2025	1,000	( 5,591)	( 4,591)
	_______	_______	_______

SAN JOSE CONSTRUCTION UK LTD

Notes to the financial statements

Period ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England & Wales. The address of the registered office is 19 The Circle, Queen Elizabeth Street, London, SE1 2JE.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to profit or loss.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Employee numbers

The average number of persons employed by the company during the period amounted to 1

5. Debtors

			31/12/25
			£
	Other debtors		2,041
			_______

6. Creditors: amounts falling due within one year

			31/12/25
			£
	Other creditors		7,632
			_______

7. Summary audit opinion

The auditor's report dated 24 July 2025 was unqualified.

The senior statutory auditor was Mohammad Jilani for and on behalf of Pearlman Rose

8. Related party transactions

The Constructora San Jose, S.A. is the 100% holding company, a company incorporated in Spain. During the year, the company has taken a loan from the parent company amounting to £6,132. The outstanding amount as at the year end is £6,132.

9. Controlling party

The company's ultimate controlling party is Grupo Empresarial San Jose, S.A. by virtue of its ownership of 75% or more of the issued share capital in the company.