REGISTERED NUMBER: 04616321 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

DHA PLANNING & DEVELOPMENT

LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Directors:

Mrs T K Panesar

S S Panesar

Registered office:

3rd Floor

86-90 Paul Street

London

EC2A 4NE

Registered number:

04616321 (England and Wales)

Accountants:

Cooper Parry Advisory Limited

Broadwalk House, 5th Floor

5 Appold Street

Broadgate

London

EC2A 2AG

Fixed assets

Tangible assets

4

3,987

20,670

Current assets

Debtors

5

18,248

13,454

Cash at bank

121,794

64,260

140,042

77,714

Creditors

Amounts falling due within one year

6

124,813

92,747

Net current assets/(liabilities)

15,229

(15,033

)

Total assets less current liabilities

19,216

5,637

Provisions for liabilities

7

997

-

Net assets

18,219

5,637

Capital and reserves

Called up share capital

8

1,000

1,000

Retained earnings

9

17,219

4,637

Shareholders' funds

18,219

5,637

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 October 2025 and were signed on its behalf by:

S S Panesar - Director

1.	Statutory information

DHA Planning & Development 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Fixtures, fittings & equipment

-

25% on cost and 15% on cost

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.

Taxation

Taxation for the year comprises current 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.

3.	Employees and directors

The average number of employees during the year was 2 (2024 - 2 ) .

4.	Tangible fixed assets

Fixtures,

fittings &

equipment

£

Cost

At 1 April 2024

167,593

Additions

3,767

At 31 March 2025

171,360

Depreciation

At 1 April 2024

146,923

Charge for year

20,450

At 31 March 2025

167,373

Net book value

At 31 March 2025

3,987

At 31 March 2024

20,670

5.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

14,748

13,454

Other debtors

3,500

-

18,248

13,454

6.

Creditors: amounts falling due within one year

2025

2024

£

£

Tax

44,753

24,274

VAT

16,532

10,005

Directors' current accounts

61,129

56,067

Accruals and deferred income

2,399

2,401

124,813

92,747

7.	Provisions for liabilities

2025

2024

£

£

Deferred tax

997

-

Deferred tax

£

Provided during year

997

Balance at 31 March 2025

997

8.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1,000

Ordinary Shares

1

1,000

1,000

9.

Reserves

Retained

earnings

£

At 1 April 2024

4,637

Profit for the year

116,582

Dividends

(104,000

)

At 31 March 2025

17,219