Company Registration No. 11978441 (England and Wales)
Houmab Ltd
Unaudited accounts
for the year ended 31 December 2025
Houmab Ltd
Unaudited accounts
Contents
Houmab Ltd
Company Information
for the year ended 31 December 2025
Director
Houman Ashrafzadeh
Company Number
11978441 (England and Wales)
Registered Office
9 Devonshire Mews South
London
W1G 6QW
England
Accountants
Gains Accountants
Queen Elizabeth Olympic Park
Plexal, 14 East Bay Lane
London
E20 3BS
Houmab Ltd
Statement of financial position
as at 31 December 2025
Investments
169,316
119,381
Cash at bank and in hand
449,248
34,039
Creditors: amounts falling due within one year
326,657
(100,884)
Net current assets
921,905
94,698
Total assets less current liabilities
1,091,700
214,079
Creditors: amounts falling due after more than one year
-
(17,365)
Net assets
1,091,700
196,714
Called up share capital
1
1
Profit and loss account
1,091,699
196,713
Shareholders' funds
1,091,700
196,714
For the year ending 31 December 2025 the company was entitled to exemption from audit 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 11 September 2026 and were signed on its behalf by
Houman Ashrafzadeh
Director
Company Registration No. 11978441
Houmab Ltd
Notes to the Accounts
for the year ended 31 December 2025
Houmab Ltd is a private company, limited by shares, registered in England and Wales, registration number 11978441. The registered office is 9 Devonshire Mews South, London, W1G 6QW, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Investments in shares are included at fair value.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
4
Tangible fixed assets
Computer equipment
Houmab Ltd
Notes to the Accounts
for the year ended 31 December 2025
5
Investments
Other investments
Valuation at 1 January 2025
119,381
Valuation at 31 December 2025
169,316
Amounts falling due within one year
Amounts falling due after more than one year
Other debtors
146,000
159,743
7
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
7,033
-
Taxes and social security
15,025
77,662
Loans from directors
(362,923)
(10,291)
8
Creditors: amounts falling due after more than one year
2025
2024
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1
1
At the end of the financial year, a balance of £362,923 was owed to the company by Houman Ashrafzadeh (FY 2023: £10,291).
11
Average number of employees
During the year the average number of employees was 3 (2024: 2).