Dhillon Group London Limited 31/01/2025 iXBRL

Company registration number: 12333707

Dhillon Group London Limited

Unaudited filleted abridged financial statements

31 January 2025

Dhillon Group London Limited

Contents

Directors and other information

Accountants report

Abridged statement of financial position

Statement of changes in equity

Notes to the financial statements

Dhillon Group London Limited

Directors and other information


Directors	Mr Gurminderit Dhillon	(Resigned 5 December 2024)
	Mr Amandeep Singh Dhillon	(Appointed 4 July 2024)
	Mr Gurpreet Singh Dhillon	(Appointed 4 July 2024)


Company number	12333707


Registered office	72 Fielding Road
	Chiswick
	London
	W4 1DB


Business address	9 Redmead Road
	Hayes
	Middlesex
	UB3 4AU


Accountants	Spiers & Company
	72 Fielding Road
	Chiswick
	London
	W4 1DB

Dhillon Group London Limited

Chartered accountants report to the board of directors on the preparation of the

unaudited statutory financial statements of Dhillon Group London Limited

Year ended 31 January 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Dhillon Group London Limited for the year ended 31 January 2025 which comprise the abridged statement of financial position, statement of changes in equity and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the board of directors of Dhillon Group London Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Dhillon Group London Limited and state those matters that we have agreed to state to the board of directors of Dhillon Group London Limited as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Dhillon Group London Limited and its board of directors as a body for our work or for this report.

It is your duty to ensure that Dhillon Group London Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Dhillon Group London Limited. You consider that Dhillon Group London Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Dhillon Group London Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Spiers & Company

Chartered Accountants

72 Fielding Road

Chiswick

London

W4 1DB

4 September 2025

Dhillon Group London Limited

Abridged statement of financial position

31 January 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	4	808,055		808,055
Investments	5	1		-
		_______		_______
			808,056		808,055

Current assets
Debtors		403,519		394,284
Cash at bank and in hand		6,793		6,520
		_______		_______
		410,312		400,804
Creditors: amounts falling due
within one year		( 1,425)		( 1,124)
		_______		_______
Net current assets			408,887		399,680
			_______		_______
Total assets less current liabilities			1,216,943		1,207,735

Creditors: amounts falling due
after more than one year			( 1,204,148)		( 1,203,003)
			_______		_______
Net assets			12,795		4,732
			_______		_______

Capital and reserves
Called up share capital			100		100
Profit and loss account			12,695		4,632
			_______		_______
Shareholders funds			12,795		4,732
			_______		_______

For the year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the abridged statement of comprehensive income has not been delivered.

All of the members have consented to the preparation of the abridged statement of comprehensive income and the abridged statement of financial position for the current year ending 31 January 2025 in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements were approved by the board of directors and authorised for issue on 04 September 2025 , and are signed on behalf of the board by:

Mr Gurpreet Singh Dhillon

Director

Company registration number: 12333707

Dhillon Group London Limited

Statement of changes in equity

Year ended 31 January 2025

	Called up share capital	Profit and loss account	Total
	£	£	£


At 1 February 2023	100	( 5,897)	( 5,797)

Profit for the year		10,529	10,529
	_______	_______	_______
Total comprehensive income for the year	-	10,529	10,529

	_______	_______	_______
At 31 January 2024 and 1 February 2024	100	4,632	4,732

Profit for the year		8,063	8,063
	_______	_______	_______
Total comprehensive income for the year	-	8,063	8,063

	_______	_______	_______
At 31 January 2025	100	12,695	12,795
	_______	_______	_______

Dhillon Group London Limited

Notes to the financial statements

Year ended 31 January 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 72 Fielding Road, Chiswick, London, W4 1DB.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Freehold property	-	0 %
Long leasehold property	-	0 %

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Fixed asset investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Tangible assets


		£
	Cost
	At 1 February 2024 and 31 January 2025	808,055
		_______
	Depreciation
	At 1 February 2024 and 31 January 2025	-
		_______
	Carrying amount
	At 31 January 2025	808,055
		_______
	At 31 January 2024	808,055
		_______

5. Investments


		£
	Cost
	At 1 February 2024	-
	Additions	1
		_______
	At 31 January 2025	1
		_______
	Impairment
	At 1 February 2024 and 31 January 2025	-
		_______
	Carrying amount
	At 31 January 2025	1
		_______
	At 31 January 2024	-
		_______

6. Controlling party

The directors control the company by virtue of their 100% shareholding of the issued ordinary share capital.