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REGISTERED NUMBER: 11714919 (England and Wales)



















Financial Statements

for the Year Ended 30 September 2024

for

SEVEN CAPITAL (M25) LTD

SEVEN CAPITAL (M25) LTD (REGISTERED NUMBER: 11714919)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


SEVEN CAPITAL (M25) LTD

Company Information
for the Year Ended 30 September 2024







DIRECTOR: Balbinder Singh Sohal





REGISTERED OFFICE: 97 Park Lane
Mayfair
London
W1K 7TG





REGISTERED NUMBER: 11714919 (England and Wales)





AUDITORS: Brindleys Limited
Statutory Auditors
2 Wheeleys Road
Edgbaston
Birmingham
West Midlands
B15 2LD

SEVEN CAPITAL (M25) LTD (REGISTERED NUMBER: 11714919)

Statement of Financial Position
30 September 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Investments 5 980 980

CURRENT ASSETS
Debtors 6 13,808,137 12,709,387

CREDITORS
Amounts falling due within one year 7 9,900 6,600
NET CURRENT ASSETS 13,798,237 12,702,787
TOTAL ASSETS LESS CURRENT
LIABILITIES

13,799,217

12,703,767

CREDITORS
Amounts falling due after more than one year 8 17,889,793 16,059,793
NET LIABILITIES (4,090,576 ) (3,356,026 )

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings (4,090,577 ) (3,356,027 )
(4,090,576 ) (3,356,026 )

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 Profit and Loss Account and Other Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 21 May 2025 and were signed by:





Balbinder Singh Sohal - Director


SEVEN CAPITAL (M25) LTD (REGISTERED NUMBER: 11714919)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

Seven Capital (M25) 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Investments in associated companies
Investments in associated companies are recognised at cost.

Going concern
The financial statements have been prepared on a going concern basis despite the loss before tax this year of £734,550 (2023 £734,550). As at 30 September 2024 the company had net liabilities of £4,090,576 (2023: £3,356,026).The company is reliant on the support of the parent company to enable it to continue in operational existence for the foreseeable future.The directors consider it appropriate to prepare the financial statements on a going concern basis due to the eventual profit expected to be realised in future.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

SEVEN CAPITAL (M25) LTD (REGISTERED NUMBER: 11714919)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

4. AUDITORS' REMUNERATION
2024 2023
£    £   
Fees payable to the company's auditors for the audit of the company's
financial statements

1,800

1,800
Total audit fees 1,800 1,800

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 October 2023
and 30 September 2024 980
NET BOOK VALUE
At 30 September 2024 980
At 30 September 2023 980

The company's investments at the date of the Statement of Financial Position in the share capital of companies include the following:


Seven Capital (Bracknell) Ltd

Registered office: England
Nature of business: Buying and selling of real estate

Class of shares: % of holding :
C Ordinary 49.00


Seven Capital (Crocus) Ltd

Registered office: England
Nature of business: Buying and selling of real estate

Class of shares: % of holding :
C Ordinary 49.00

6. DEBTORS
2024 2023
£    £   
Amounts falling due within one year:
Amounts owed by group undertakings 300,001 300,001

SEVEN CAPITAL (M25) LTD (REGISTERED NUMBER: 11714919)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

6. DEBTORS - continued
2024 2023
£    £   
Amounts falling due after more than one year:
Other debtors 13,508,136 12,409,386

Aggregate amounts 13,808,137 12,709,387

Other debtors represent amounts owed by associated companies, Interest is accrued and are repayable in accordance with the relevant loan agreements.

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 3,600 3,300
Other creditors 6,300 3,300
9,900 6,600

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Other creditors 17,889,793 16,059,793

Loans are secured by fixed and floating charge over all the assets of the company. Interest is accrued and are repayable in accordance with the relevant loan agreements.

9. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Sajjad Sumar (Senior Statutory Auditor)
for and on behalf of Brindleys Limited

10. RELATED PARTY DISCLOSURES

At the year end date, the company had an outstanding loan with accrued interest receivable from the following related companies, which are registered in England and Wales:

1. Seven Capital (Crocus) Ltd - £6,989,384 (2023: £6,426,883)
2. Seven Capital (Bracknell) Ltd - £6,529,332 (2023: £5,993,082)

At the year end, the company had an outstanding amount of £300,001 (2023: £300,001) receivable from its parent company, Seven Capital Plc which is registered in England and Wales.

SEVEN CAPITAL (M25) LTD (REGISTERED NUMBER: 11714919)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

11. ULTIMATE CONTROLLING PARTY

The controlling party is Seven Capital Plc.

The consolidated group accounts can be found at the registered office of the parent company Seven Capital Plc at 97 Park Lane, Mayfair, London W1K 7TG.