IRIS Accounts Production v25.1.4.42 09854412 director 1.10.23 30.9.24 30.9.24 false true false false true false Fair value model iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh098544122023-09-30098544122024-09-30098544122023-10-012024-09-30098544122022-09-30098544122022-10-012023-09-30098544122023-09-3009854412ns15:EnglandWales2023-10-012024-09-3009854412ns14:PoundSterling2023-10-012024-09-3009854412ns10:Director12023-10-012024-09-3009854412ns10:PrivateLimitedCompanyLtd2023-10-012024-09-3009854412ns10:SmallEntities2023-10-012024-09-3009854412ns10:AuditExempt-NoAccountantsReport2023-10-012024-09-3009854412ns10:SmallCompaniesRegimeForDirectorsReport2023-10-012024-09-3009854412ns10:SmallCompaniesRegimeForAccounts2023-10-012024-09-3009854412ns10:FullAccounts2023-10-012024-09-3009854412ns10:RegisteredOffice2023-10-012024-09-3009854412ns5:CurrentFinancialInstruments2024-09-3009854412ns5:CurrentFinancialInstruments2023-09-3009854412ns5:Non-currentFinancialInstruments2024-09-3009854412ns5:Non-currentFinancialInstruments2023-09-3009854412ns5:ShareCapital2024-09-3009854412ns5:ShareCapital2023-09-3009854412ns5:RevaluationReserve2024-09-3009854412ns5:RevaluationReserve2023-09-3009854412ns5:RetainedEarningsAccumulatedLosses2024-09-3009854412ns5:RetainedEarningsAccumulatedLosses2023-09-3009854412ns5:WithinOneYearns5:CurrentFinancialInstruments2024-09-3009854412ns5:WithinOneYearns5:CurrentFinancialInstruments2023-09-3009854412ns5:Non-currentFinancialInstrumentsns5:AfterOneYear2024-09-3009854412ns5:Non-currentFinancialInstrumentsns5:AfterOneYear2023-09-3009854412ns5:Non-currentFinancialInstrumentsns5:MoreThanFiveYears2024-09-3009854412ns5:Non-currentFinancialInstrumentsns5:MoreThanFiveYears2023-09-3009854412ns5:Secured2024-09-3009854412ns5:Secured2023-09-3009854412ns5:RevaluationReserve2023-09-30
REGISTERED NUMBER: 09854412 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2024

for

DHSA Holdings Limited

DHSA Holdings Limited (Registered number: 09854412)






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


DHSA Holdings Limited

Company Information
for the year ended 30 September 2024







DIRECTOR: Dr S S Cholia





REGISTERED OFFICE: 3 Waterside Drive
Langley, Slough
Berkshire
SL3 6EZ





REGISTERED NUMBER: 09854412 (England and Wales)





ACCOUNTANTS: Business Ledger Limited
Chartered Certified Accountants
3 Waterside Drive
Langley
Berkshire
SL3 6EZ

DHSA Holdings Limited (Registered number: 09854412)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Investment property 4 3,547,499 3,547,499

CURRENT ASSETS
Debtors 5 63,677 43,739
Cash at bank 17,485 16,056
81,162 59,795
CREDITORS
Amounts falling due within one year 6 1,298,646 1,274,550
NET CURRENT LIABILITIES (1,217,484 ) (1,214,755 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,330,015

2,332,744

CREDITORS
Amounts falling due after more than one
year

7

(2,136,230

)

(2,136,230

)

PROVISIONS FOR LIABILITIES (26,875 ) (26,875 )
NET ASSETS 166,910 169,639

CAPITAL AND RESERVES
Called up share capital 1 1
Revaluation reserve 9 80,625 80,625
Retained earnings 86,284 89,013
SHAREHOLDERS' FUNDS 166,910 169,639

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 director acknowledges his 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.

DHSA Holdings Limited (Registered number: 09854412)

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 director and authorised for issue on 27 June 2025 and were signed by:





Dr S S Cholia - Director


DHSA Holdings Limited (Registered number: 09854412)

Notes to the Financial Statements
for the year ended 30 September 2024

1. STATUTORY INFORMATION

DHSA Holdings 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investment property
Investment properties are included in the balance sheet at their open market value at the balance sheet date on the basis of an annual valuation. Any aggregate surplus or deficit arising from changes in the market value is transferred to a revaluation reserve.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

DHSA Holdings Limited (Registered number: 09854412)

Notes to the Financial Statements - continued
for the year ended 30 September 2024

4. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 October 2023
and 30 September 2024 3,547,499
NET BOOK VALUE
At 30 September 2024 3,547,499
At 30 September 2023 3,547,499

Fair value at 30 September 2024 is represented by:
£   
Valuation in 2018 (50,000 )
Valuation in 2020 150,000
Valuation in 2021 150,000
Valuation in 2023 (142,500 )
Cost 3,439,999
3,547,499

The director valued the properties at 30 September 2023. Whilst the value of majority of the properties went up, some were revalued downwards.

5. DEBTORS
30.9.24 30.9.23
£    £   
Amounts falling due within one year:
Trade debtors 19,334 19,614
Other debtors 38,444 18,226
57,778 37,840

Amounts falling due after more than one year:
Other debtors 5,899 5,899

Aggregate amounts 63,677 43,739

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Taxation and social security (26 ) 5,899
Other creditors 1,298,672 1,268,651
1,298,646 1,274,550

DHSA Holdings Limited (Registered number: 09854412)

Notes to the Financial Statements - continued
for the year ended 30 September 2024

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.9.24 30.9.23
£    £   
Bank loans 2,136,230 2,136,230

Amounts falling due in more than five years:

Repayable otherwise than by instalments
Bank loans more 5 yrs non-inst 1,236,830 1,236,830

8. SECURED DEBTS

The following secured debts are included within creditors:

30.9.24 30.9.23
£    £   
Bank loans 2,136,230 2,136,230

Bank loans are secured on the freehold investment property owned by the company.

9. RESERVES
Revaluation
reserve
£   
At 1 October 2023
and 30 September 2024 80,625

10. RELATED PARTY DISCLOSURES

At 30 September 2024, the director owed the company £37,697 (2023 - £17,479). During the year interest at 2.5% was charged on overdrawn balance. The loan is repayable on demand.

At 30 September 2024, the company owed another company under the common control of the director and members of his close family £1,294,630 (2023 - £1,223,630). The loan is interest free and repayable on demand.

The controlling party is Dr S S Cholia.