Registered number
12506274
Dinvest Z Limited
Filleted Accounts
31 March 2025
Dinvest Z Limited
Registered number: 12506274
Balance Sheet
as at 31 March 2025
Notes 2025 2024
£ £
Fixed assets
Investment property 3 786,000 786,000
Current assets
Cash at bank and in hand 27,632 9,343
Creditors: amounts falling due within one year 4 (182,406) (153,334)
Net current liabilities (154,774) (143,991)
Net assets 631,226 642,009
Capital and reserves
Called up share capital 100 100
Revaluation reserve 5 623,000 623,000
Profit and loss account 8,126 18,909
Shareholder's funds 631,226 642,009
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Aamir Ashiq Dewan
Director
Approved by the board on 21 May 2025
Dinvest Z Limited
Notes to the Accounts
for the year ended 31 March 2025
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rent receivable from letting the investment property. Turnover from letting the investment property is recognised in advance from the date the property is first let.
Investment property
Investment properties are properties held to earn rentals and/or for capital appreciation. Investment properties are initially measured at cost, including transaction costs.

Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise; and no depreciation is provided in respect of investment properties applying the fair value model.

Investment property fair value is determined by the director based on his understanding of property market conditions and derived from current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific assets.
Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and the best estimate, which is an approximation,
of the amount that the company would receive for the asset if it were to be sold at the reporting date.

Financial assets and liabilities are offset and the net amount reported in the statement of financial position when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Borrowing costs
All borrowing costs are recognised in profit or loss in the period in which they are incurred.
Debtors
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.
Creditors
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.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Functional and presentation currency
The financial statements of the company are measured and presented in the currency of the primary economic environment in which the company operates, the functional currency. The financial statements are presented in Pound sterling (£), which is the company’s functional currency.
Employee benefits
Short-term employee benefits
Short-term employee benefits are recognised as an expense in the period in which they are incurred.

Post-employment defined contribution plans
Amounts in respect of defined contributions plans are recognised as an expense as they are incurred.

Termination benefits
Provisions for termination benefits are recognised only when the company is demonstrably committed to terminate the employment of an employee or of a group of employees before their normal retirement date or to provide termination benefits as a result of an offer made in order to encourage voluntary redundancy.
Going concern
The financial statements have been prepared on the basis that the company will receive continued financial support from bank and director and has adequate resources to continue in operational existence for the foreseeable future.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 2 2
3 Investment property
2025
£
At 1 April 2024 786,000
Additions -
Investment property - Revaluation -
At 31 March 2025 786,000
The company's investment property was valued by the directors based on their understanding of property market conditions and derived from current market rents and investment property yields for comparable real estate, adjusted if necessary for any differences in the nature, location or condition of the specific assets.
4 Creditors: amounts falling due within one year 2025 2024
£ £
Taxation and social security costs 6,575 7,187
Other creditors 175,831 146,147
182,406 153,334
5 Revaluation reserve 2025 2024
£ £
At 1 April 2024 623,000 -
Gain on revaluation of land and buildings - 623,000
At 31 March 2025 623,000 623,000
6 Related party transactions
Included within other creditors is a director's loan of £111,111 (2024 - £113,547).
7 Controlling party
The directors do not consider there to be an ultimate controlling party.
8 Other information
Dinvest Z Limited is a private company limited by shares and incorporated in England. Its registered office is:
392 Barking Road
London
E13 8HJ
Dinvest Z Limited 12506274 false 2024-04-01 2025-03-31 2025-03-31 VT Final Accounts April 2024 Aamir Ashiq Dewan No description of principal activity 12506274 2023-04-01 2024-03-31 12506274 core:RevaluationReserve core:LandBuildings 2023-04-01 2024-03-31 12506274 core:WithinOneYear 2024-03-31 12506274 core:ShareCapital 2024-03-31 12506274 core:OtherReservesSubtotal 2024-03-31 12506274 core:RetainedEarningsAccumulatedLosses 2024-03-31 12506274 core:RevaluationReserve 2023-03-31 12506274 2024-04-01 2025-03-31 12506274 bus:EntityHasNeverTraded 2024-04-01 2025-03-31 12506274 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 12506274 bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 12506274 bus:Director40 2024-04-01 2025-03-31 12506274 1 2024-04-01 2025-03-31 12506274 2 2024-04-01 2025-03-31 12506274 core:RevaluationReserve core:LandBuildings 2024-04-01 2025-03-31 12506274 countries:England 2024-04-01 2025-03-31 12506274 bus:FRS102 2024-04-01 2025-03-31 12506274 bus:FilletedAccounts 2024-04-01 2025-03-31 12506274 2025-03-31 12506274 core:WithinOneYear 2025-03-31 12506274 core:ShareCapital 2025-03-31 12506274 core:OtherReservesSubtotal 2025-03-31 12506274 core:RetainedEarningsAccumulatedLosses 2025-03-31 12506274 core:RevaluationReserve 2025-03-31 12506274 2024-03-31 12506274 core:RevaluationReserve 2024-03-31 iso4217:GBP xbrli:pure