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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)





Page 1
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.

The notes form part of these financial statements

Page 2 continued...
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


The notes form part of these financial statements

Page 3
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.

Page 4 continued...
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 ) .

Page 5 continued...
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

Page 6 continued...
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

Page 7