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REGISTERED NUMBER: 08692315 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2024

for

FIFTH DIMENSION PROPERTY HOLDINGS LTD

FIFTH DIMENSION PROPERTY HOLDINGS LTD (Registered number: 08692315)

Contents of the Financial Statements

for the Year Ended 30 September 2024

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

FIFTH DIMENSION PROPERTY HOLDINGS LTD

Company Information

for the Year Ended 30 September 2024

| DIRECTORS: | Mrs M Natha

| H Natha

| REGISTERED OFFICE: | 64, Kenmore Road

| Harrow

| Middlesex

| HA3 9EZ

| REGISTERED NUMBER: | 08692315 (England and Wales)

FIFTH DIMENSION PROPERTY HOLDINGS LTD (Registered number: 08692315)

Balance Sheet

30 September 2024

| 30.9.24 | 30.9.23 |

| Notes | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 509 |  | 678 |  |

CURRENT ASSETS

Stocks | 5 | 667,517 |  | 640,763 |  |

Cash at bank | 37,344 |  | 237,070 |  |

704,861 |  | 877,833 |  |

CREDITORS

Amounts falling due within one year | 6 | 3,300 |  | 25,144 |  |

NET CURRENT ASSETS | 701,561 |  | 852,689 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 702,070 |  | 853,367 |  |

CREDITORS

Amounts falling due after more than one year | 7 | 675,888 |  | 808,918 |  |

NET ASSETS | 26,182 |  | 44,449 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 100 |  | 100 |  |

Retained earnings | 26,082 |  | 44,349 |  |

SHAREHOLDERS' FUNDS | 26,182 |  | 44,449 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

FIFTH DIMENSION PROPERTY HOLDINGS LTD (Registered number: 08692315)

Balance Sheet - continued

30 September 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 18 June 2025 and were signed on its behalf by:

H Natha - Director

FIFTH DIMENSION PROPERTY HOLDINGS LTD (Registered number: 08692315)

Notes to the Financial Statements

for the Year Ended 30 September 2024

1. | STATUTORY INFORMATION

| FIFTH DIMENSION PROPERTY HOLDINGS 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.

| Turnover

| Turnover represents the sale of freehold land and buildings held for development.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

| Computer equipment | - | 25% on cost

| Stocks

| Stocks consists of freehold land and buildings for development and resale. Costs consist of all direct costs including purchase price, legal and professional fees and property development costs. The land and buildings are valued at the lower of cost and net realisable value.

| 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.

FIFTH DIMENSION PROPERTY HOLDINGS LTD (Registered number: 08692315)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2024

2. | ACCOUNTING POLICIES - continued

| Turnover

| Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume discounts.

| When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

| Financial instruments

| The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

| Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally 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.

| Basic financial assets

| Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

| Classification of financial liabilities

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

| Basic financial liabilities

| Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

| Equity instruments

| Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

| Cash at bank and in hand

| Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2023 - 2 ) .

FIFTH DIMENSION PROPERTY HOLDINGS LTD (Registered number: 08692315)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2024

4. | TANGIBLE FIXED ASSETS

| Computer

| equipment

£ |

| COST

| At 1 October 2023

| and 30 September 2024 | 3,178 |  |

| DEPRECIATION

| At 1 October 2023 | 2,500 |  |

| Charge for year | 169 |  |

| At 30 September 2024 | 2,669 |  |

| NET BOOK VALUE

| At 30 September 2024 | 509 |  |

| At 30 September 2023 | 678 |  |

5. | STOCKS

| 30.9.24 |  | 30.9.23

£ | £ |

| Stocks | 667,517 |  | 640,763 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.9.24 |  | 30.9.23

£ | £ |

| Taxation and social security | - |  | 21,844 |  |

| Other creditors | 3,300 |  | 3,300 |  |

3,300 |  | 25,144 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 30.9.24 |  | 30.9.23

£ | £ |

| Bank loans (see note 8) | 570,343 |  | 563,250 |  |

| Other creditors | 105,545 |  | 245,668 |  |

675,888 |  | 808,918 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr | 570,343 |  | 563,250 |  |

FIFTH DIMENSION PROPERTY HOLDINGS LTD (Registered number: 08692315)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2024

8. | LOANS

| An analysis of the maturity of loans is given below:

| 30.9.24 |  | 30.9.23

£ | £ |

| Amounts falling due between one and two years:

| Other loans | 105,545 |  | 245,668 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr | 570,343 |  | 563,250 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

| 30.9.24 |  | 30.9.23

£ | £ |

| Bank loans | 570,343 |  | 563,250 |  |

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30.9.24 |  | 30.9.23

| value: | £ | £ |

| 100 | Ordinary Shares | £1 | 100 |  | 100 |  |