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REGISTERED NUMBER: 12992169 (England and Wales)















D2S Investments Limited

Unaudited Financial Statements for the Year Ended 31 October 2024






D2S Investments Limited (Registered number: 12992169)






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




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


D2S Investments Limited

Company Information
for the Year Ended 31 October 2024







DIRECTORS: D S Brar
T S Gill





REGISTERED OFFICE: Warwick House Park Corner Road
Southfleet
Gravesend
Kent
DA13 9LN





REGISTERED NUMBER: 12992169 (England and Wales)





ACCOUNTANTS: Aggarwal & Co
Chartered Accountants
5 London Road
Rainham
Gillingham
Kent
ME8 7RG

D2S Investments Limited (Registered number: 12992169)

Statement of Financial Position
31 October 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Investment property 4 1,571,983 1,422,895

CURRENT ASSETS
Debtors 5 40,224 5,224
Cash at bank 5,666 7,682
45,890 12,906
CREDITORS
Amounts falling due within one year 6 855,760 585,283
NET CURRENT LIABILITIES (809,870 ) (572,377 )
TOTAL ASSETS LESS CURRENT LIABILITIES 762,113 850,518

CREDITORS
Amounts falling due after more than one
year

7

992,951

960,057
NET LIABILITIES (230,838 ) (109,539 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (230,938 ) (109,639 )
(230,838 ) (109,539 )

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

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

D2S Investments Limited (Registered number: 12992169)

Statement of Financial Position - continued
31 October 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 29 May 2025 and were signed on its behalf by:





D S Brar - Director


D2S Investments Limited (Registered number: 12992169)

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

1. STATUTORY INFORMATION

D2S 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.

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 as modified by the revaluation of certain assets.

The financial statements have been prepared adopting the going concern principle despite the balance sheet showing an excess of liabilities over assets of £230,838. The current liabilities include amounts of £489,726 owed to the directors. The directors have indicated that amounts due will not be repayable by the company until cash flow and profitability allow.

Income recognition
Turnover represents income receivable from rents and service charges on an accruals basis.

Investment property
Investment property is included at fair value. Gains are recognised in the income statement and shown in a fair value reserve. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

Financial instruments
The Company enters into basic financial instruments 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 and loans to related parties.

Basic financial instruments are recognised at amortised cost.

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.

3. EMPLOYEES AND DIRECTORS

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

D2S Investments Limited (Registered number: 12992169)

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

4. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 November 2023 1,422,895
Additions 149,088
At 31 October 2024 1,571,983
NET BOOK VALUE
At 31 October 2024 1,571,983
At 31 October 2023 1,422,895

Fair value at 31 October 2024 is represented by:
£   
Valuation in 2024 1,571,983

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 40,224 5,224

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 198,775 -
Trade creditors 5,825 -
Other creditors 651,160 585,283
855,760 585,283

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans 503,225 702,000
Other creditors 489,726 258,057
992,951 960,057

Amounts falling due in more than five years:

Repayable otherwise than by instalments
Bank loans more 5 yrs non-inst 503,225 702,000

D2S Investments Limited (Registered number: 12992169)

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

8. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Bank loans 702,000 702,000

The loan is secured on the investment properties.

9. ULTIMATE CONTROLLING PARTY

D2S Investments Ltd is a wholly owned subsidiary of D2S Group Limited, a company incorporated in England and Wales whose registered office address is Warwick House, Park Corner Road, Southfleet, Gravesend, DA13 9LN.