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AUGUST PROPERTY INVESTMENT LTD

Registered Number
15116090
(England and Wales)

Unaudited Financial Statements for the Period ended
30 September 2024

AUGUST PROPERTY INVESTMENT LTD
Company Information
for the period from 5 September 2023 to 30 September 2024

Directors

JAIN, Jatin Harish
ROHRA, Ekta Srichand

Registered Address

Amber Cottage Knowl Hill
Kingsclere
Newbury
RG20 4NY

Registered Number

15116090 (England and Wales)
AUGUST PROPERTY INVESTMENT LTD
Balance Sheet as at
30 September 2024

Notes

2024

£

£

Fixed assets
Tangible assets3452,046
452,046
Current assets
Cash at bank and on hand9,751
9,751
Creditors amounts falling due within one year4(175,116)
Net current assets (liabilities)(165,365)
Total assets less current liabilities286,681
Creditors amounts falling due after one year5(285,972)
Net assets709
Capital and reserves
Called up share capital2
Profit and loss account707
Shareholders' funds709
The financial statements were approved and authorised for issue by the Board of Directors on 5 June 2025, and are signed on its behalf by:
JAIN, Jatin Harish
Director
Registered Company No. 15116090
AUGUST PROPERTY INVESTMENT LTD
Notes to the Financial Statements
for the period ended 30 September 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Turnover policy
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 sale of goods and from the rendering of services.
Foreign currency translation
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.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Office Equipment25
Investment property
The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
2.Average number of employees

2024
Average number of employees during the year2
3.Tangible fixed assets

Land & buildings

Office Equipment

Total

£££
Cost or valuation
Additions450,6561,568452,224
At 30 September 24450,6561,568452,224
Depreciation and impairment
Charge for year-178178
At 30 September 24-178178
Net book value
At 30 September 24450,6561,390452,046
At 04 September 23---
4.Creditors: amounts due within one year

2024

£
Taxation and social security13
Other creditors174,293
Accrued liabilities and deferred income810
Total175,116
5.Creditors: amounts due after one year

2024

£
Bank borrowings and overdrafts285,972
Total285,972
6.Directors advances, credits and guarantees
At the year end balance of Director's Loan Account is £174,293.