REGISTERED NUMBER: 15038349 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

DEEL PROPERTIES MANAGEMENT LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D E Dieseru

Mrs E L Dieseru

REGISTERED OFFICE:

88 Durham Road

Feltham

TW14 0AE

REGISTERED NUMBER:

15038349 (England and Wales)

ACCOUNTANTS:

Fyfe Moir & Associates

1st Floor, 5 Abercrombie Crt

Prospect Road,

Westhill

Aberdeenshire

Grampian

AB32 6FE

FIXED ASSETS

Tangible assets

4

170

-

Investment property

5

113,886

108,872

114,056

108,872

CURRENT ASSETS

Cash at bank

238

2,891

CREDITORS

Amounts falling due within one year

6

113,408

110,170

NET CURRENT LIABILITIES

(113,170

)

(107,279

)

TOTAL ASSETS LESS CURRENT LIABILITIES

886

1,593

CAPITAL AND RESERVES

Called up share capital

9

2

2

Retained earnings

10

884

1,591

SHAREHOLDERS' FUNDS

886

1,593

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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.

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 8 October 2025 and were signed on its behalf by:

D E Dieseru - Director

Mrs E L Dieseru - Director

1.	STATUTORY INFORMATION

DEEL Properties Management Ltd 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.

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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.

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 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

Additions

195

At 31 July 2025

195

DEPRECIATION

Charge for year

25

At 31 July 2025

25

NET BOOK VALUE

At 31 July 2025

170

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 August 2024

108,872

Additions

5,014

At 31 July 2025

113,886

NET BOOK VALUE

At 31 July 2025

113,886

At 31 July 2024

108,872

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans and overdrafts (see note 7)

25,124

25,397

Trade creditors

450

1,040

Tax

662

376

Other creditors

3,234

-

Directors' current accounts

82,738

82,157

Accrued expenses

1,200

1,200

113,408

110,170

7.

LOANS

An analysis of the maturity of loans is given below:

31.7.25

31.7.24

£

£

Amounts falling due within one year or on demand:

Bank loans

25,124

25,397

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.7.25

31.7.24

£

£

Bank loans

25,124

25,397

A charge was created on 19th March 2024 in favour of Lloyds Bank PLC against Flat E, 18 Nellfield Place, Aberdeen, AB10 6DJ.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.7.25

31.7.24

value:

£

£

2

Ordinary

1

2

2

10.

RESERVES

Retained

earnings

£

At 1 August 2024

1,591

Profit for the year

2,993

Dividends

(3,700

)

At 31 July 2025

884