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REGISTERED NUMBER: 09713512 (England and Wales)















Z&D PROPERTY INVESTMENTS LIMITED

Unaudited Financial Statements

for the Year Ended 31 August 2024






Z&D PROPERTY INVESTMENTS LIMITED (Registered number: 09713512)






Contents of the Financial Statements
for the Year Ended 31 August 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Z&D PROPERTY INVESTMENTS LIMITED

Company Information
for the Year Ended 31 August 2024







DIRECTORS: Z Singh
D Singh





REGISTERED OFFICE: 1 Park View Court
St Paul's Road
Shipley
West Yorkshire
BD18 3DZ





REGISTERED NUMBER: 09713512 (England and Wales)





ACCOUNTANTS: Maclean & Company
1 Park View Court
St Paul's Road
Shipley
West Yorkshire
BD18 3DZ

Z&D PROPERTY INVESTMENTS LIMITED (Registered number: 09713512)

Balance Sheet
31 August 2024

31.8.24 31.8.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 154,493 185,277
Investments 5 2 2
Investment property 6 47,875,677 44,675,046
48,030,172 44,860,325

CURRENT ASSETS
Debtors 7 312,677 364,162
Cash at bank 1,000,060 2,240,326
1,312,737 2,604,488
CREDITORS
Amounts falling due within one year 8 1,410,268 1,593,600
NET CURRENT (LIABILITIES)/ASSETS (97,531 ) 1,010,888
TOTAL ASSETS LESS CURRENT
LIABILITIES

47,932,641

45,871,213

CREDITORS
Amounts falling due after more than one
year

9

(18,596,685

)

(16,844,130

)

PROVISIONS FOR LIABILITIES 11 (4,907,547 ) (4,907,547 )
NET ASSETS 24,428,409 24,119,536

CAPITAL AND RESERVES
Called up share capital 7,664,102 7,664,102
Fair value reserve 12 14,722,641 14,722,641
Retained earnings 2,041,666 1,732,793
SHAREHOLDERS' FUNDS 24,428,409 24,119,536

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 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.

Z&D PROPERTY INVESTMENTS LIMITED (Registered number: 09713512)

Balance Sheet - continued
31 August 2024


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 27 March 2025 and were signed on its behalf by:




Z Singh - Director



D Singh - Director


Z&D PROPERTY INVESTMENTS LIMITED (Registered number: 09713512)

Notes to the Financial Statements
for the Year Ended 31 August 2024

1. STATUTORY INFORMATION

Z&D PROPERTY INVESTMENTS LIMITED 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 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 & equipment - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Investment property
Investment property is included at fair value. Any gains are recognised in the income statement. Deferred tax is provided on these gains at the rate expected to apply when the property is sold.

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 (2023 - 2 ) .

Z&D PROPERTY INVESTMENTS LIMITED (Registered number: 09713512)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

4. TANGIBLE FIXED ASSETS
Fixtures
Plant & and Motor
equipment fittings vehicles Totals
£    £    £    £   
COST
At 1 September 2023
and 31 August 2024 112,250 192,424 56,200 360,874
DEPRECIATION
At 1 September 2023 42,077 107,234 26,286 175,597
Charge for year 10,526 12,779 7,479 30,784
At 31 August 2024 52,603 120,013 33,765 206,381
NET BOOK VALUE
At 31 August 2024 59,647 72,411 22,435 154,493
At 31 August 2023 70,173 85,190 29,914 185,277

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 September 2023
and 31 August 2024 2
NET BOOK VALUE
At 31 August 2024 2
At 31 August 2023 2

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Swift Property Management & Consultancy Limited
Registered office:
Nature of business: Property management
%
Class of shares: holding
Ordinary 100.00

6. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 September 2023 44,675,046
Additions 3,200,631
At 31 August 2024 47,875,677
NET BOOK VALUE
At 31 August 2024 47,875,677
At 31 August 2023 44,675,046

Z&D PROPERTY INVESTMENTS LIMITED (Registered number: 09713512)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

7. DEBTORS
31.8.24 31.8.23
£    £   
Amounts falling due within one year:
Trade debtors 30,402 40,821
Other debtors 280,575 323,341
310,977 364,162

Amounts falling due after more than one year:
Amounts owed by group undertakings 1,700 -

Aggregate amounts 312,677 364,162

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Bank loans and overdrafts 310,000 10,000
Trade creditors 594,833 512,524
Taxation 143,470 185,245
Other creditors 361,965 885,831
1,410,268 1,593,600

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.8.24 31.8.23
£    £   
Bank loans 14,686,010 12,492,445
Amounts owed to group undertakings 1,130,675 1,571,685
Other creditors 2,780,000 2,780,000
18,596,685 16,844,130

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 8,890,000 9,664

10. SECURED DEBTS

The following secured debts are included within creditors:

31.8.24 31.8.23
£    £   
Bank loans 14,996,010 12,502,445

Bank borrowings are secured by a fixed and floating charge over all the property or undertakings of the company.

Z&D PROPERTY INVESTMENTS LIMITED (Registered number: 09713512)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

11. PROVISIONS FOR LIABILITIES
31.8.24 31.8.23
£    £   
Deferred tax 4,907,547 4,907,547

Deferred
tax
£   
Balance at 1 September 2023 4,907,547
Balance at 31 August 2024 4,907,547

12. RESERVES
Fair
value
reserve
£   
At 1 September 2023
and 31 August 2024 14,722,641