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REGISTERED NUMBER: 09158550 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 August 2023

for

DHA ONE LTD

DHA ONE LTD (REGISTERED NUMBER: 09158550)






Contents of the Financial Statements
for the Year Ended 31 August 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


DHA ONE LTD

Company Information
for the Year Ended 31 August 2023







DIRECTORS: J Mellinger
B D Korman





SECRETARY: J Mellinger





REGISTERED OFFICE: 1st Floor, Unit 7
Hawthorn Business Park
165 Granville Road
London
NW2 2AZ





REGISTERED NUMBER: 09158550 (England and Wales)





ACCOUNTANT: Abigail Sayagh
Chartered Accountant
12 Beverley Gardens
London
NW11 9DG

DHA ONE LTD (REGISTERED NUMBER: 09158550)

Balance Sheet
31 August 2023

31.8.23 31.8.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 209 278
Investment property 5 2,615,940 2,076,704
2,616,149 2,076,982

CURRENT ASSETS
Debtors 6 115,860 111,027
Cash at bank 39,426 33,392
155,286 144,419
CREDITORS
Amounts falling due within one year 7 2,192,874 1,670,814
NET CURRENT LIABILITIES (2,037,588 ) (1,526,395 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

578,561

550,587

CREDITORS
Amounts falling due after more than one
year

8

303,042

337,622
NET ASSETS 275,519 212,965

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 275,517 212,963
SHAREHOLDERS' FUNDS 275,519 212,965

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

DHA ONE LTD (REGISTERED NUMBER: 09158550)

Balance Sheet - continued
31 August 2023


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 Board of Directors and authorised for issue on 15 August 2024 and were signed on its behalf by:





J Mellinger - Director


DHA ONE LTD (REGISTERED NUMBER: 09158550)

Notes to the Financial Statements
for the Year Ended 31 August 2023

1. STATUTORY INFORMATION

DHA ONE LTD is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 represents rents received.

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

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

DHA ONE LTD (REGISTERED NUMBER: 09158550)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 September 2022
and 31 August 2023 2,659
DEPRECIATION
At 1 September 2022 2,381
Charge for year 69
At 31 August 2023 2,450
NET BOOK VALUE
At 31 August 2023 209
At 31 August 2022 278

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 September 2022 2,076,704
Additions 539,236
At 31 August 2023 2,615,940
NET BOOK VALUE
At 31 August 2023 2,615,940
At 31 August 2022 2,076,704

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£    £   
Trade debtors 833 -
Other debtors 115,027 111,027
115,860 111,027

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£    £   
Bank loans and overdrafts 45,126 31,115
Taxation and social security 20,937 3,687
Other creditors 2,126,811 1,636,012
2,192,874 1,670,814

DHA ONE LTD (REGISTERED NUMBER: 09158550)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2023

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.8.23 31.8.22
£    £   
Bank loans 303,042 337,622

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 303,042 337,622

9. CONTROL NOTE

The company is controlled by Shefa Bracha Holding Ltd.