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Reports Dated : 21/08/2026 Registered Number: 14536124


 

 

 

NIROOTELL INTERNATIONAL LIMITED



Report of the Director and Unaudited Financial Statements
 


Period of accounts

Start date: 01 January 2025

End date: 31 December 2025

NIROOTELL INTERNATIONAL LIMITED
Contents Page
For the year ended 31 December 2025
Director Hootan NAMIRANIAN
Registered Number 14536124
Registered Office 17 Regeneration Way
Beeston
Nottinghamshire
NG9 1NJ
Accountants RBConsultant
215 Surbiton Hill Park
Surbiton
London
KT5 8EN
Secretary Kiyoumars ASHOURI,
1
Director's report and financial statements
The director presents his/her/their annual report and the financial statements for the year ended 31 December 2025.
Principal activities
Principal activity of the company during the financial year was of 61900 - Other telecommunications activities.
Director
The director who served the company throughout the year was as follows:
Hootan NAMIRANIAN (from 12/12/2022)
Statement of director's responsibilities
The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has 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 director 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 director is required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is 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. The director is 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.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.


----------------------------------
Hootan NAMIRANIAN
Director

Date approved: 06 August 2026
2
Report to the directors on the preparation of the unaudited statutory accounts of NIROOTELL INTERNATIONAL LIMITED for the year ended 31 December 2025.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of NIROOTELL INTERNATIONAL LIMITED for the year ended 31 December 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/.
This report is made solely to the Board of Directors of NIROOTELL INTERNATIONAL LIMITED, as a body, in accordance with the terms of our engagement letter dated 06 August 2026. Our work has been undertaken solely to prepare for your approval the accounts of NIROOTELL INTERNATIONAL LIMITED and state those matters that we have agreed to state to the Board of Directors of NIROOTELL INTERNATIONAL LIMITED, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than NIROOTELL INTERNATIONAL LIMITED and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that NIROOTELL INTERNATIONAL LIMITED 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 NIROOTELL INTERNATIONAL LIMITED. You consider that NIROOTELL INTERNATIONAL 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 accounts of NIROOTELL INTERNATIONAL 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 accounts
31 December 2025.



....................................................
RBConsultant
215 Surbiton Hill Park
Surbiton
London
KT5 8EN
06 August 2026
3
 
 		 Notes
 		 31/12/2025
£		   31/12/2024
£
Turnover 9,500    2,000 
Gross profit 9,500    2,000 
Selling and distribution costs 0    (52)
Administrative expenses (5,815)   (1,199)
Operating profit 3,685    749 
Profit/(Loss) on ordinary activities before taxation 3,685    749 
Tax on profit on ordinary activities 3 (700)   (142)
Profit/(Loss) for the financial year 2,985    607 
 
4
 
 		 Notes
 		 31/12/2025
£		   31/12/2024
£
Current assets      
Debtors 4 975    0 
Cash at bank and in hand 3,818    1,100 
4,793    1,100 
Creditors: amount falling due within one year 5 (1,101)   (143)
Net current assets 3,692    957 
 
Total assets less current liabilities 3,692    957 
Provisions for liabilities 6 0    (250)
Net assets 3,692    707 
 

Capital and reserves 		     
Called up share capital 7 100    100 
Profit and loss account 8 3,592    607 
Shareholders' funds 3,692    707 
 


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

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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 financial statements were approved by the director on 06 August 2026 and were signed by:


-------------------------------
Kiyoumars ASHOURI,
Secretary
5
General Information
NIROOTELL INTERNATIONAL LIMITED is a private company, limited by shares, registered in , registration number 14536124, registration address 17 Regeneration Way, Beeston, Nottinghamshire, NG9 1NJ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 1 (2024 : 1).
3.

Tax on profit on ordinary activities

31/12/2025
£		   31/12/2024
£
UK Corporation Tax 700    142 
700    142 

4.

Debtors: amounts falling due within one year

31/12/2025
£		   31/12/2024
£
Directors' Current Accounts 975    0 
975    0 

5.

Creditors: amount falling due within one year

31/12/2025
£		   31/12/2024
£
Corporation Tax 700    142 
Accrued Expenses 400    0 
Other Creditors 1    1 
1,101    143 

6.

Provisions for liabilities

31/12/2025
£		   31/12/2024
£
Charged to Profit & Loss 0    250 
0    250 

7.

Share Capital

Authorised
100 Class A shares of £1.00 each
Allotted, called up and fully paid
31/12/2025
£		   31/12/2024
£
100 Class A shares of £1.00 each 100    100 
100    100 

8.

Profit and loss account

  31/12/2025
£
Balance at 01 January 2025 607 
Profit for the year 2,985 
Balance at 31 December 2025 3,592 

6
  31/12/2025
£		   31/12/2024
£
Turnover          
Sales   9,500      2,000 
  9,500      2,000 
Gross Profit   9,500      2,000 
Selling and distribution costs          
Advertising 0      52 
  0      (52)
Administrative expenses          
Accountancy Fees 400      400 
Legal and Professional Fees (Allowable) 3,428      184 
Use of Home as Office 312      312 
General Travel Expenses 535      122 
Entertainment 40      0 
General Insurance 138      0 
Telephone, Fax & Internet 250      180 
Sundry Expenses 1      1 
accommodation 524      0 
IT Software and Consumables 111      0 
Mileage expense 76      0 
  (5,815)     (1,199)
Operating profit   3,685      749 
Profit/(Loss) on ordinary activities before taxation   3,685      749 
Tax on profit on ordinary activities          
UK Corporation Tax 700      142 
  (700)     (142)
Profit/(Loss) for the financial year   2,985      607 
 
7