REGISTERED NUMBER: 12386310 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

CARJA WILLIAMS CONSTRUCTION LTD

(PREVIOUSLY KNOWN AS SMITH & WILLIAMS

CONSTRUCTION LTD)

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

8

DIRECTOR:

Mr K Carja

REGISTERED OFFICE:

168 Fulham Road

Easyhub Chelsea

Office 2.15

London

SW10 9PR

REGISTERED NUMBER:

12386310 (England and Wales)

ACCOUNTANTS:

Chris Skarparis & Co Ltd

Chartered Accountants

2nd Floor

10(b) Aldermans Hill

Palmers Green

London

N13 4PJ

FIXED ASSETS

Tangible assets

4

7,343

8,310

CURRENT ASSETS

Debtors

5

59,915

71,999

Cash at bank

17,664

28,695

77,579

100,694

CREDITORS

Amounts falling due within one year

6

43,044

71,658

NET CURRENT ASSETS

34,535

29,036

TOTAL ASSETS LESS CURRENT LIABILITIES

41,878

37,346

CREDITORS

Amounts falling due after more than one year

7

-

1,666

NET ASSETS

41,878

35,680

CAPITAL AND RESERVES

Called up share capital

8

3

3

Retained earnings

9

41,875

35,677

SHAREHOLDERS' FUNDS

41,878

35,680

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 August 2026 and were signed by:

Mr K Carja - Director

1.	STATUTORY INFORMATION

Carja Williams Construction UK Limited is a private company limited by shares, registered in England and Wales. The company 's registered number is 12386310 and registered office address is 168 Fulham Road, Easyhub Chelsea, Office 2.15, London, England, SW10 9PR

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Revenue recognition

Amounts due under contracts-not yet invoiced (work in progress) are valued at the recoverable standard value of time charged by all personnel engaged in the provision of engineering services. Revenue is recognised as the contracts progress to reflect the partial performance of the contractual obligation. The amount of revenue recognised reflects the accrual of the right for consideration as contract activity progresses by reference to the value of work performed.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

26,396

Additions

1,100

At 31 March 2026

27,496

DEPRECIATION

At 1 April 2025

18,086

Charge for year

2,067

At 31 March 2026

20,153

NET BOOK VALUE

At 31 March 2026

7,343

At 31 March 2025

8,310

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

9,916

-

Rent Deposit

1,200

1,200

Amounts recoverable on contract

13,946

25,346

Other debtors - S455

11,470

11,470

Directors' current accounts

23,383

33,983

59,915

71,999

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Credit Card - Capital On Tap

12,951

9,095

Bank loans and overdrafts

1,154

10,000

Trade creditors

3,398

2,314

Tax

1,928

14,709

Social security and other taxes

4,673

8,908

VAT

14,497

23,120

Other creditors

715

-

Pension Payable

728

512

Accrued expenses

3,000

3,000

43,044

71,658

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans - 1-2 years

-

1,666

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

3

Ordinary

1

3

3

9.

RESERVES

Retained

earnings

£

At 1 April 2025

35,677

Profit for the year

7,663

Dividends

(1,778

)

SoCIE line item with acc967/31

313

At 31 March 2026

41,875

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2026 and 31 March 2025:

31.3.26

31.3.25

£

£

Mr A J Smith

Balance outstanding at start of year

-

3,521

Amounts repaid

-

(3,521

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-

Mr D C Williams

Balance outstanding at start of year

-

3,727

Amounts repaid

-

(3,727

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-

Mr K Carja

Balance outstanding at start of year

33,983

36,221

Amounts advanced

-

4,262

Amounts repaid

-

(6,500

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

33,983

33,983

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Carja Williams Construction Ltd (previously known as Smith & Williams Construction ltd) for the year ended 31 March 2026 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

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

This report is made solely to the director of Carja Williams Construction Ltd (previously known as Smith & Williams Construction ltd) in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Carja Williams Construction Ltd (previously known as Smith & Williams Construction ltd) and state those matters that we have agreed to state to the director of Carja Williams Construction Ltd (previously known as Smith & Williams Construction ltd) in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Carja Williams Construction Ltd (previously known as Smith & Williams Construction ltd) and its director for our work or for this report.

It is your duty to ensure that Carja Williams Construction Ltd (previously known as Smith & Williams Construction ltd) has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Carja Williams Construction Ltd (previously known as Smith & Williams Construction ltd). You consider that Carja Williams Construction Ltd (previously known as Smith & Williams Construction ltd) is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Carja Williams Construction Ltd (previously known as Smith & Williams Construction ltd). For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Chris Skarparis & Co Ltd

Chartered Accountants

2nd Floor

10(b) Aldermans Hill

Palmers Green

London

N13 4PJ

28 August 2026