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REGISTERED NUMBER: 11043071 (England and Wales)














Unaudited Financial Statements

for the Year Ended 30 November 2024

for

LIND PROPERTIES LIMITED

LIND PROPERTIES LIMITED (REGISTERED NUMBER: 11043071)

Contents of the Financial Statements
for the year ended 30 November 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


LIND PROPERTIES LIMITED

Company Information
for the year ended 30 November 2024







Directors: N Gjura
M Gjura
K Gjura





Registered office: 10 Leconfield Walk
Hornchurch
Essex
RM12 6NZ





Registered number: 11043071 (England and Wales)





Accountants: Cooper Parry Advisory Limited
New Derwent House
69-73 Theobalds Road
London
WC1X 8TA

LIND PROPERTIES LIMITED (REGISTERED NUMBER: 11043071)

Balance Sheet
30 November 2024

2024 2023
Notes £ £ £ £
Fixed assets
Tangible assets 4 1,489 2,754
Investment property 5 5,727,664 4,734,829
5,729,153 4,737,583

Current assets
Debtors 6 82,986 39,358
Cash at bank 36,703 21,653
119,689 61,011
Creditors
Amounts falling due within one year 7 104,281 86,616
Net current assets/(liabilities) 15,408 (25,605 )
Total assets less current liabilities 5,744,561 4,711,978

Creditors
Amounts falling due after more than one
year

8

5,188,400

4,349,650
Net assets 556,161 362,328

Capital and reserves
Called up share capital 9 100 100
Retained earnings 10 556,061 362,228
Shareholders' funds 556,161 362,328

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 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 Profit and Loss Account has not been delivered.

The financial statements were approved and authorised for issue by the Board of Directors and authorised for issue on 29 August 2025 and were signed on its behalf by:



K Gjura - Director


LIND PROPERTIES LIMITED (REGISTERED NUMBER: 11043071)

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


1. Statutory information

Lind Properties 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.

Key source of estimation, uncertainty and judgement
The preparation of financial statements in conformity with generally accepted accounting practice requires management to make estimates and judgement that affect the reported amounts of assets and liabilities as well as the disclosure of contingent assets and liabilities at the balance sheet date and the reported amounts of revenues and expenses during the reporting period.

There is estimation uncertainty in calculating depreciation. A full line by line review of fixed assets is carried out by management regularly. Whilst every attempt is made to ensure that the depreciation policy is as accurate as possible, there remains a risk that the policy does not match the useful life of the assets.

There is estimation uncertainty in calculating deferred tax. A full line by line review of deferred tax is carried out by management regularly. Whilst every attempt is made to ensure that the deferred tax is as accurate as possible, there remains a risk that the provisions do not match the actual tax liability when asset is disposed of.

There is estimation uncertainty in calculating bad debt provisions. A full line by line review of trade debtors is carried out at the end of each month. Whilst every attempt is made to ensure that the bad debt provisions are as accurate as possible, there remains a risk that the provisions do not match the level of debts which ultimately prove to be uncollectable.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on cost

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments
Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

Trade and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts.

Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs.


LIND PROPERTIES LIMITED (REGISTERED NUMBER: 11043071)

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


2. Accounting policies - continued
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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 2 (2023 - 2 ) .

4. Tangible fixed assets
Fixtures
and
fittings
£
Cost
At 1 December 2023
and 30 November 2024 11,522
Depreciation
At 1 December 2023 8,768
Charge for year 1,265
At 30 November 2024 10,033
Net book value
At 30 November 2024 1,489
At 30 November 2023 2,754

5. Investment property
Total
£
Fair value
At 1 December 2023 4,734,829
Additions 992,835
At 30 November 2024 5,727,664
Net book value
At 30 November 2024 5,727,664
At 30 November 2023 4,734,829

LIND PROPERTIES LIMITED (REGISTERED NUMBER: 11043071)

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


5. Investment property - continued

The directors are of the opinion at the balance sheet date the open market valuation was the same as cost.

6. Debtors: amounts falling due within one year
2024 2023
£ £
Trade debtors 14,273 16,907
Other debtors 68,713 22,451
82,986 39,358

7. Creditors: amounts falling due within one year
2024 2023
£ £
Trade creditors - (1,200 )
Taxation and social security 72,327 56,472
Other creditors 31,954 31,344
104,281 86,616

8. Creditors: amounts falling due after more than one year
2024 2023
£ £
Amounts owed to group undertakings 5,188,400 4,349,650

9. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £ £
100 ordinary 1 100 100

10. Reserves
Retained
earnings
£

At 1 December 2023 362,228
Profit for the year 193,833
At 30 November 2024 556,061

LIND PROPERTIES LIMITED (REGISTERED NUMBER: 11043071)

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


11. Directors' advances, credits and guarantees

The following advances and credits to a director subsisted during the years ended 30 November 2024 and 30 November 2023:

2024 2023
£ £
N Gjura
Balance outstanding at start of year (18 ) (18 )
Amounts advanced 45,833 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 45,815 (18 )

The balance due to the company is interest free and was repaid in full within one month after the year end date.