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REGISTERED NUMBER: 14667889 (England and Wales)















Darshan Property Investments Limited

Unaudited Financial Statements for the Year Ended 28 February 2025






Darshan Property Investments Limited (Registered number: 14667889)






Contents of the Financial Statements
for the Year Ended 28 February 2025




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Darshan Property Investments Limited

Company Information
for the Year Ended 28 February 2025







DIRECTORS: B S Dhinsa
Mrs A Dhinsa





REGISTERED OFFICE: 3-5 London Road
Gillingham
United Kingdom
Kent
ME8 7RG





BUSINESS ADDRESS: Little Squerryes
Church Road
Otham
Maidstone
Kent
ME15 8SB





REGISTERED NUMBER: 14667889 (England and Wales)





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

Darshan Property Investments Limited (Registered number: 14667889)

Statement of Financial Position
28 February 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Investment property 4 1,515,838 432,388

CURRENT ASSETS
Debtors 5 14,996 6,406
Cash at bank 6,399 1,982
21,395 8,388
CREDITORS
Amounts falling due within one year 6 477,245 131,673
NET CURRENT LIABILITIES (455,850 ) (123,285 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,059,988 309,103

CREDITORS
Amounts falling due after more than one
year

7

1,096,654

310,522
NET LIABILITIES (36,666 ) (1,419 )

CAPITAL AND RESERVES
Called up share capital 2 2
Fair value reserve (38,515 ) -
Retained earnings 1,847 (1,421 )
(36,666 ) (1,419 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 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.

Darshan Property Investments Limited (Registered number: 14667889)

Statement of Financial Position - continued
28 February 2025


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 1 July 2025 and were signed on its behalf by:





Mrs A Dhinsa - Director


Darshan Property Investments Limited (Registered number: 14667889)

Notes to the Financial Statements
for the Year Ended 28 February 2025

1. STATUTORY INFORMATION

Darshan Property 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.

Income recognition
Income represents the fair value of property rents receivable and is recognised when the company becomes entitled to it, usually on the rendering of an invoice.

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, with changes recognised in the income statement.

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 (2024 - NIL).

Darshan Property Investments Limited (Registered number: 14667889)

Notes to the Financial Statements - continued
for the Year Ended 28 February 2025

4. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 March 2024 432,388
Additions 1,111,838
Revaluations (28,388 )
At 28 February 2025 1,515,838
NET BOOK VALUE
At 28 February 2025 1,515,838
At 29 February 2024 432,388

The properties were valued by client at a fair market value as at 28 February 2025

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Other debtors 14,996 6,406

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Amounts owed to associates 410,087 129,692
Other creditors 67,158 1,981
477,245 131,673

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£    £   
Bank loans 1,096,654 310,522

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 1,096,654 310,522