2023-01-012023-07-312023-07-31falseSC522752MOHRA PROPERTIES 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MOHRA PROPERTIES LTD

Registered Number
SC522752
(Scotland)

Unaudited Financial Statements for the Period ended
31 July 2023

MOHRA PROPERTIES LTD
Company Information
for the period from 1 January 2023 to 31 July 2023

Director

MAZHAR, Muhammad Humayun

Registered Address

36 Angusfield Avenue
Aberdeen
AB15 6AQ

Registered Number

SC522752 (Scotland)
MOHRA PROPERTIES LTD
Balance Sheet as at
31 July 2023

Notes

31 Jul 2023

31 Dec 2022

£

£

£

£

Fixed assets
Tangible assets6-350
Investment property7-203,873
-204,223
Current assets
Debtors8-850
Cash at bank and on hand18,33720,977
18,33721,827
Creditors amounts falling due within one year9(2,092)(58,333)
Net current assets (liabilities)16,245(36,506)
Total assets less current liabilities16,245167,717
Net assets16,245167,717
Capital and reserves
Called up share capital100100
Profit and loss account16,145167,617
Shareholders' funds16,245167,717
The financial statements were approved and authorised for issue by the Director on 6 October 2023, and are signed on its behalf by:
MAZHAR, Muhammad Humayun
Director
Registered Company No. SC522752
MOHRA PROPERTIES LTD
Notes to the Financial Statements
for the period ended 31 July 2023

1.Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Change in reporting period and impact on comparability
The company ceased trading on 31.7.23
4.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Fixtures and fittings25
Investment property policy
Investment property, which is property held to earn rentals and/or capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. Changes in fair value are recognised in profit or loss.
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
5.Employee information

20232022
Average number of employees during the year11
6.Property, plant and equipment

Plant & machinery

Fixtures & fittings

Total

£££
Cost or valuation
At 01 January 23-6,1076,107
At 31 July 23-6,1076,107
Depreciation and impairment
At 01 January 23-5,7575,757
Charge for year350-350
At 31 July 233505,7576,107
Net book value
At 31 July 23(350)350-
At 31 December 22-350350
7.Investment property

£
Fair value at 01 January 23203,873
Disposals(203,873)
At 31 July 23-
8.Debtors

2023

2022

££
Other debtors-850
Total-850
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
9.Creditors within one year

2023

2022

££
Taxation and social security8921,254
Other creditors-56,329
Accrued liabilities and deferred income1,200750
Total2,09258,333
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.