Arazu Construction Ltd

Contents

Statement of financial position	1
Notes to the Unaudited Financial Statements	2 to 6

Arazu Construction Ltd

(Registration number: 12808925)
Statement of financial position as at 28 February 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	26,149	30,836
Current assets
Stocks	5	373,718	756,562
Debtors	6	695,717	510,348
Cash at bank and in hand		144,504	94,978
		1,213,939	1,361,888
Creditors: Amounts falling due within one year	7	(1,029,590)	(1,237,009)
Net current assets		184,349	124,879
Total assets less current liabilities		210,498	155,715
Provisions for liabilities		(3,610)	-
Net assets		206,888	155,715
Capital and reserves
Called up share capital	8	100	100
Retained earnings		206,788	155,615
Shareholders' funds		206,888	155,715

For the financial year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the director on 7 October 2026
 

......................................... Mr I Poulsum Director

Arazu Construction Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Solo House
The Courtyard
London Road
Horsham
West Sussex
RH12 1AT

These financial statements were authorised for issue by the director on 7 October 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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 and that are expected to apply to the reversal of the timing difference.

Arazu Construction Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 9 (2025 - 12).

Arazu Construction Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 March 2025	-	35,240	35,240
Additions	3,620	-	3,620
At 28 February 2026	3,620	35,240	38,860
Depreciation
At 1 March 2025	-	4,404	4,404
Charge for the year	598	7,709	8,307
At 28 February 2026	598	12,113	12,711
Carrying amount
At 28 February 2026	3,022	23,127	26,149
At 28 February 2025	-	30,836	30,836

5

Stocks

	2026 £	2025 £
Work in progress	373,718	756,562

6

Debtors

Current	Note	2026 £	2025 £
Trade debtors		11,158	172,529
Amounts owed by related parties	9	224,228	164,837
Prepayments		1,371	5,231
Other debtors		458,960	167,751
		695,717	510,348

Arazu Construction Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

7

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Trade creditors	512,914	883,904
Taxation and social security	73,913	112,955
Accruals and deferred income	232,140	60,565
Other creditors	210,623	179,585
	1,029,590	1,237,009

8	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary of £1 each	100	100	100	100

9	Related party transactions

Transactions with the director

2026	At 1 March 2025 £	Advances to director £	Repayments by director £	At 28 February 2026 £
Mr L Casselman
Directors loan	30,161	96,174	(30,161)	96,174
Mr I Poulsum
Directors loan	55,540	110,199	(55,540)	110,199

Arazu Construction Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

2025	At 1 March 2024 £	Advances to director £	At 28 February 2025 £
Mr L Casselman
Directors loan	-	30,161	30,161
Mr I Poulsum
Directors loan	-	55,540	55,540