Contents of the Financial Statements

for the Period Ended 31 July 2026

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 whole of the period from
1 August 2025 to 31 July 2026

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
28 August 2026

And signed on behalf of the board by:
Name: Alireza ALIPOUR
Status: Director

Profit And Loss Account

for the Period Ended 31 July 2026

Balance sheet

As at 31 July 2026

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 amounts receivable for construction and building services provided during the period, excluding Value Added Tax and after trade discounts. Revenue is recognised when the services have been provided and the company is entitled to consideration.

  Tangible fixed assets depreciation policy

  Tangible fixed assets are stated at cost less accumulated depreciation and impairment losses. Depreciation is provided at 25% per annum on a straight-line basis so as to write off the cost of the assets over their estimated useful economic lives.

  Other accounting policies

  These financial statements have been prepared under the historical cost convention and in accordance with FRS 102 Section 1A, the Financial Reporting Standard applicable in the UK and Republic of Ireland, and the provisions of the Companies Act 2006 applicable to companies subject to the small companies regime. The financial statements are presented in pounds sterling and rounded to the nearest pound. These are the first financial statements prepared in accordance with FRS 102 Section 1A. The transition from FRS 105 has not resulted in any material adjustment to the comparative figures.

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