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Registered number: 06397278
UK Building Construction Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Jacob Charles & Co.
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06397278
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 433,297 437,293
433,297 437,293
CURRENT ASSETS
Debtors 5 141,633 92,467
Cash at bank and in hand 49 62
141,682 92,529
Creditors: Amounts Falling Due Within One Year 6 (808,433 ) (726,018 )
NET CURRENT ASSETS (LIABILITIES) (666,751 ) (633,489 )
TOTAL ASSETS LESS CURRENT LIABILITIES (233,454 ) (196,196 )
Creditors: Amounts Falling Due After More Than One Year 7 (300,254 ) (318,136 )
NET LIABILITIES (533,708 ) (514,332 )
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account (533,709 ) (514,333 )
SHAREHOLDERS' FUNDS (533,708) (514,332)
Page 1
Page 2
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Babak Attarian
Director
16/09/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
UK Building Construction Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06397278 . The registered office is First Floor, Sentinel House, Sentinel Square, London, NW4 2EP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The financial statements have been prepared on the going concern basis, the applicability of which is dependent on the continued support of the company's creditors and financiers. The Statement of Financial Position shows net liabilities; the director is of the opinion that the creditors and financiers will continue to support it and provide adequate funding when necessary to enable the company to meet its obligations for the foreseeable future, being for a period of at least twelve months from the date of approval of the financial statements.  
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
 .
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold Over the leasehold term
Computer Equipment 25% on a reducing balance
2.5. Financial Instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties, loans to related parties and investments in non-puttable shares.
Financial instruments that are measured at cost and amortised cost are assessed ath the end of each reporting period for objective evidence of impairment. If objective evidence of impaairment is found, an impairment loss is recognised in the Statement of Comprehensive Income.
2.6. Taxation
 The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
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2.6. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets
Land & Property
Leasehold Computer Equipment Total
£ £ £
Cost
As at 1 November 2024 475,265 1,124 476,389
As at 31 October 2025 475,265 1,124 476,389
Depreciation
As at 1 November 2024 38,328 768 39,096
Provided during the period 3,641 355 3,996
As at 31 October 2025 41,969 1,123 43,092
Net Book Value
As at 31 October 2025 433,296 1 433,297
As at 1 November 2024 436,937 356 437,293
5. Debtors
2025 2024
£ £
Due within one year
Amounts owed by group undertakings 140,576 86,576
Other debtors 1,057 5,891
141,633 92,467
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 171,640 189,628
Bank loans and overdrafts 7,925 6,212
Other creditors 628,868 530,178
808,433 726,018
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7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 300,254 318,136
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
9. Financial Instruments
10. Related Party Transactions
Included in creditors due within one year is £322,140 (2024 - £246,565) owed to the director. The amount has been provided to the company on an interest free basis and is repayable on demand. 
11. Ultimate Controlling Party
The company's ultimate controlling party is Attari Group Limited a company registered in England and Wales. The registered office is First Floor Sentinel House, Sentinel Square, London NW4 2EP.
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