Contents of the Financial Statements

for the Period Ended 31 July 2026

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes

Directors' report period ended 31 July 2026

The directors present their report with the financial statements of the company for the period ended 31 July 2026

Directors

The director shown below has held office during the period of
1 August 2025 to 4 December 2025

Iman MIRZAIE

The director shown below has held office during the period of
4 December 2025 to 31 July 2026

Ali Reza MIRZAIE

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
23 August 2026

And signed on behalf of the board by:
Name: Ali Reza MIRZAIE
Status: Director

Profit And Loss Account

for the Period Ended 31 July 2026

	2026	2025
	£	£
Turnover:	677,039	670,264
Cost of sales:	( 623,918 )	( 576,996 )
Gross profit(or loss):	53,121	93,268
Distribution costs:	0	0
Administrative expenses:	( 35,997 )	( 58,084 )
Other operating income:	0	0
Operating profit(or loss):	17,124	35,184
Interest receivable and similar income:	0	0
Interest payable and similar charges:	0	0
Profit(or loss) before tax:	17,124	35,184
Tax:	( 3,903 )	( 6,685 )
Profit(or loss) for the financial year:	13,221	28,499

Balance sheet

As at 31 July 2026

	Notes	2026	2025
		£	£
Called up share capital not paid:		0	0
Fixed assets
Intangible assets:		0	0
Tangible assets:	3	4,699	0
Investments:		0	0
Total fixed assets:		4,699	0
Current assets
Stocks:		0	0
Debtors:	4	39,500	50,000
Cash at bank and in hand:		51,772	15,220
Investments:		0	0
Total current assets:		91,272	65,220
Prepayments and accrued income:		0	0
Creditors: amounts falling due within one year:	5	( 45,315 )	( 64,785 )
Net current assets (liabilities):		45,957	435
Total assets less current liabilities:		50,656	435
Creditors: amounts falling due after more than one year:	6	( 37,000 )	0
Provision for liabilities:		0	0
Accruals and deferred income:		0	0
Total net assets (liabilities):		13,656	435
Capital and reserves
Called up share capital:		1	1
Share premium account:		0	0
Other reserves:		0	0
Profit and loss account:		13,655	434
Total Shareholders' funds:		13,656	435

The notes form part of these financial statements

Balance sheet statements

For the year ending 31 July 2026 the company was entitled to exemption 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 directors acknowledge their 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 notes form part of these financial statements

Notes to the Financial Statements

for the Period Ended 31 July 2026

• 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  Turnover represents rental and property management income receivable during the accounting period. Rental income is recognised on an accruals basis over the period to which it relates, and property management income is recognised as the relevant services are provided.

  Tangible fixed assets depreciation policy

  Tangible fixed assets are stated at cost less accumulated depreciation and any recognised impairment losses. Furniture and fittings are depreciated at 20% per annum on a straight-line basis, with depreciation time-apportioned from the date the assets are available for use. Expenditure on repairs and maintenance is charged to profit or loss as incurred, while expenditure that creates or improves an asset is capitalised.

  Other accounting policies

  Rentals payable under operating leases are charged to profit or loss on a straight-line basis over the lease term. Basic financial instruments are initially recognised at transaction value and subsequently measured at amortised cost, less any impairment where applicable. Taxation comprises current and deferred tax. Current tax is based on the taxable profit for the period. Deferred tax is recognised in respect of timing differences that have originated but not reversed at the reporting date.

Notes to the Financial Statements

for the Period Ended 31 July 2026

• 2. Employees

  	2026	2025
  Average number of employees during the period	2	2