Britannia Construction Standard Limited 30/11/2025 iXBRL

Company registration number: 07833960

Britannia Construction Standard Limited

Unaudited filleted financial statements

30 November 2025

Britannia Construction Standard Limited

Contents

Directors and other information

Accountant's report

Statement of financial position

Notes to the financial statements

Britannia Construction Standard Limited

Directors and other information


	Directors	Mr Ruslan Aliyev
		Mrs Olga Nepomnyashchikh


	Company number	07833960


	Registered office	12a Deer Park Road
		South Wimbledon
		London
		SW19 3TL


	Business address	176 Devonshire Road
		London
		W4 2AW


	Accountant	Reza Samii
		19 Cornerways
		1 Daylesford Avenue
		London
		SW15 5QP




	Bankers	Metro Bank Plc
		One Southhampton Row
		London
		WC1B 5HA

Britannia Construction Standard Limited

Chartered accountant's report to the board of directors on the preparation of the

unaudited statutory financial statements of Britannia Construction Standard Limited

Year ended 30 November 2025

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the financial statements of Britannia Construction Standard Limited for the year ended 30 November 2025 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given me.

As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), I am subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

My work has been undertaken in accordance with ICAEW Technical Release 07/16 AAF.

Reza Samii

Chartered Accountant

19 Cornerways

1 Daylesford Avenue

London

SW15 5QP

4 August 2026

Britannia Construction Standard Limited

Statement of financial position

30 November 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	140		280
Investments	6	100		100
		_______		_______
			240		380

Current assets
Debtors	7	3,634,885		3,696,919
Cash at bank and in hand		37,232		6
		_______		_______
		3,672,117		3,696,925
Creditors: amounts falling due
within one year	8	( 3,839,581)		( 3,882,850)
		_______		_______
Net current liabilities			( 167,464)		( 185,925)
			_______		_______
Total assets less current liabilities			( 167,224)		( 185,545)

			_______		_______
Net liabilities			( 167,224)		( 185,545)
			_______		_______

Capital and reserves
Called up share capital			200		200
Profit and loss account			( 167,424)		( 185,745)
			_______		_______
Shareholders deficit			( 167,224)		( 185,545)
			_______		_______

For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

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 04 August 2026 , and are signed on behalf of the board by:

Mr Ruslan Aliyev Mrs Olga Nepomnyashchikh

Director Director

Company registration number: 07833960

Britannia Construction Standard Limited

Notes to the financial statements

Year ended 30 November 2025

1. General information

The company is a private company limited by shares, registered in UK. The address of the registered office is Britannia Construction Standard Ltd, 12a Deer Park Road, South Wimbledon, London, SW19 3TL.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

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.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Plant and machinery	-	20 %	straight line
Fittings fixtures and equipment	-	20 %	straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Fixed asset investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).

5. Tangible assets

	Plant and machinery	Fixtures, fittings and equipment	Total
	£	£	£
Cost
At 1 December 2024 and 30 November 2025	11,375	7,624	18,999
	_______	_______	_______
Depreciation
At 1 December 2024	11,375	7,344	18,719
Charge for the year	-	140	140
	_______	_______	_______
At 30 November 2025	11,375	7,484	18,859
	_______	_______	_______
Carrying amount
At 30 November 2025	-	140	140
	_______	_______	_______
At 30 November 2024	-	280	280
	_______	_______	_______

6. Investments

		Shares in group undertakings and participating interests
		£
	Cost
	At 1 December 2024 and 30 November 2025	100
		_______
	Impairment
	At 1 December 2024 and 30 November 2025	-
		_______
	Carrying amount
	At 30 November 2025	100
		_______
	At 30 November 2024	100
		_______

The principal activity of the subsidiary is that of property letting and management.

7. Debtors

	2025	2024
	£	£
Amounts owed by group undertakings and undertakings in which the company has a participating interest	3,633,519	3,695,553
Other debtors	1,366	1,366
	_______	_______
	3,634,885	3,696,919
	_______	_______

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	4,296	-
Amounts owed to group undertakings and undertakings in which the company has a participating interest	2,971,242	3,111,783
Other creditors	864,043	771,067
	_______	_______
	3,839,581	3,882,850
	_______	_______

9. Directors advances, credits and guarantees

	During the year the directors entered into the following advances and credits with the company:

2025
		Balance brought forward	Advances /(credits) to the directors	Balance o/standing
		£	£	£
	Mr Ruslan Aliyev	( 766,067)	565	( 765,502)
		_______	_______	_______

2024
		Balance brought forward	Advances /(credits) to the directors	Balance o/standing
		£	£	£
	Mr Ruslan Aliyev	( 760,780)	( 5,287)	( 766,067)
		_______	_______	_______

Directors loan is interest free and unsecured.

10. Related party transactions

During the year the company entered into the following transactions with related parties:

	Transaction value		Balance owed by/(owed to)
	2025	2024	2025	2024
	£	£	£	£
Godstone Apartments Ltd	62,034	3,375	3,633,519	3,695,553
RNF International Ltd	138,719	9,843	( 2,811,242)	( 2,949,961)
	_______	_______	_______	_______

During the year the company charged its 100% subsidiary Godstone Apartments Ltd a sum of £20,934 towards its properties management and banking services. The year end balance due from the subsidiary was £3,633,519 which is unsecured and interest free.The year end balance due to RNF International Ltd, a company registered in the UK and owned and controlled by the directors, amounted to £2,811,242.Included in the "related undertakings" balances is a loan of £160,000 advanced by Mr Aliyev's close relatives.These loan balances are interest free, unsecured and repayable on demand. The directors' credit balances with the company as at 30.11.2025 amounted to £765,502.

11. Controlling party

The company was controlled throughout the current and previous period by its two directors.

12. Financial Position

The accounts have been prepared on going concern basis as the related undertakings as well as the directors who are the significant creditors, have undertaken until sufficient income is generated by the company, to continue with their existing level of financial support to enable the company to operate as a going concern.