Durian Holdings Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 12900057

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,000,898		776,340

			1,000,898		776,340
CURRENT ASSETS
Debtors	5	59,725		273,620
Cash at bank and in hand		94,801		149,166

		154,526		422,786
Creditors: Amounts Falling Due Within One Year	6	(458,403 )		(424,119 )

NET CURRENT ASSETS (LIABILITIES)			(303,877 )		(1,333 )

TOTAL ASSETS LESS CURRENT LIABILITIES			697,021		775,007

Creditors: Amounts Falling Due After More Than One Year	7		(559,260 )		(571,759 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(52,441 )		(52,441 )

NET ASSETS			85,320		150,807

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			85,220		150,707

SHAREHOLDERS' FUNDS			85,320		150,807

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Durian Holdings Ltd

Balance Sheet (continued)

As At 30 September 2024

For the year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Kailash Kumar Rai

Director

25 September 2025

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Durian Holdings Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12900057 . The registered office is 20 Wenlock Road,, London,, N1 7GU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Revenue is recognised to the extent that the company obtains the right to consideration in exchange for its performance. Revenue is measured at the fair value of the consideration received, excluding discounts, rebates, VAT and other sales taxes or duty. The following criteria must also be met before revenue is recognised:

Income from investment properties

Rental income from investment properties leased out under an operating lease is recognised in the income statement on a straight-line basis over the term of the lease. Lease incentives granted are recognised as an integral part of the total rental income over the life of the lease.

Service charge income is recognised as revenue in the period to which it relates.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles

33% Reducing Balance method

2.4. Investment Properties

Investment properties, including freehold and long leasehold properties, are those which are held either to earn rental income or for capital appreciation or both. Investment properties include property that is being constructed or developed for future use as an investment property.

Investment properties are initially recognised at cost which includes purchase cost and any directly attributable expenditure.

Investment properties whose fair value can be measured reliably are measured at fair value, based on the market valuations.

Any surplus or deficit on revaluation is recognised in the income statement as a fair value gains and losses.

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

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Durian Holdings Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2024

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2023: 2)

4. Tangible Assets

	Investment Properties	Motor Vehicles	Total
	£	£	£
Cost or Valuation
As at 1 October 2023	775,000	2,000	777,000
Additions	230,147	-	230,147
Revaluation	(5,147 )	-	(5,147 )

As at 30 September 2024	1,000,000	2,000	1,002,000

Depreciation
As at 1 October 2023	-	660	660
Provided during the period	-	442	442

As at 30 September 2024	-	1,102	1,102

Net Book Value
As at 30 September 2024	1,000,000	898	1,000,898

As at 1 October 2023	775,000	1,340	776,340

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Durian Holdings Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2024

The investment properties are valued, at balance sheet date, by directors of the company based on the assessment of available market information and property condition. The directors believe the their valuation would not be materially different from the professional valuation.

5. Debtors

	2024	2023
	£	£
Due within one year
Trade debtors	-	427
Prepayments and accrued income	15,997	13,781
Amounts owed by other related parties	43,728	259,412

	59,725	273,620

6. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Other taxes and social security	1,711	-
Other creditors	5,028	6,775
Accruals and deferred income	8,493	1,224
Directors' loan accounts	254,281	251,262
Amounts owed to shareholders	162,790	140,858
Amounts owed to related parties	26,100	24,000

	458,403	424,119

7. Creditors: Amounts Falling Due After More Than One Year

	2024	2023
	£	£
Bank loans	559,260	571,759

8. Secured Creditors

Of the creditors the following amounts are secured.

	2024		2023
	£		£
Bank loans and overdrafts	559,260		571,759

9. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	100	100

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Durian Holdings Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2024

10. Related Party Transactions

Included in creditors due within one year is an amount of £254,281 (2023: £251,262) owed to the company’s directors. Of this, £104,755 is subject to 5% interest, while the remaining £149,526 is interest-free and repayable on demand.

Included in creditors due within one year is an amount of £26,100 (2023: £24,000) owed to a company in which the director has a beneficial interest. The amount is interest free and repayable on demand.

Included in creditors due within one year is an amount of £162,790 (2023: £140,858) owed to a shareholder with a participating interest in the company. The loan is interest free and repayable on either the sale or refinancing of the associated properties or by vote of a two-thirds majority of shareholders.

Included in debtors due within one year is an amount of £43,020 (2023: £259,412) owed by a company in which director has a beneficial interest. The amount is interest free and receivable on demand.

Included in debtors due within one year is an amount of £708 (2023: Nil) owed by a company outside UK in which director has a beneficial interest. The amount is interest free and receivable on demand.

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