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REGISTERED NUMBER: 13045915 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Pokar Property Ltd

Pokar Property Ltd (Registered number: 13045915)

Contents of the Financial Statements

for the Year Ended 31 March 2025

Page |

Company Information | 1 |

Abridged Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Pokar Property Ltd

Company Information

for the Year Ended 31 March 2025

| DIRECTORS: | Mr. M Pokar

| Mrs. U Pokar

| Mr V Pokar

| Mrs R V Pokar

| REGISTERED OFFICE: | Suite 3

| Falcon Court Business Centre

| College Road

| Maidstone

| Kent

| ME15 6TF

| REGISTERED NUMBER: | 13045915 (England and Wales)

| ACCOUNTANTS: | Skyfire Accountancy Ltd

| The Old Rectory

| Springhead Road

| Northfleet

| Kent

| DA11 8HN

Pokar Property Ltd (Registered number: 13045915)

Abridged Balance Sheet

31 March 2025

| 31.3.25 | 31.3.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 5 | 50 |  | 50 |  |

Investment property | 6 | 6,870,000 |  | 6,870,000 |  |

6,870,050 |  | 6,870,050 |  |

CURRENT ASSETS

Debtors | 260,174 |  | 914,030 |  |

Cash at bank | 18,367 |  | 7,667 |  |

278,541 |  | 921,697 |  |

CREDITORS

Amounts falling due within one year | 3,606,918 |  | 3,621,502 |  |

NET CURRENT LIABILITIES | (3,328,377 | ) | (2,699,805 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 3,541,673 |  | 4,170,245 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (3,912,151 | ) | (3,913,398 | ) |

PROVISIONS FOR LIABILITIES | (65,000 | ) | (65,000 | ) |

NET (LIABILITIES)/ASSETS | (435,478 | ) | 191,847 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Fair value reserve | 9 | 195,000 |  | 195,000 |  |

Retained earnings | (630,578 | ) | (3,253 | ) |

SHAREHOLDERS' FUNDS | (435,478 | ) | 191,847 |  |

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.

Pokar Property Ltd (Registered number: 13045915)

Abridged Balance Sheet - continued

31 March 2025

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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:

Mr. M Pokar - Director

Pokar Property Ltd (Registered number: 13045915)

Notes to the Financial Statements

for the Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| Pokar Property 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. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

| The accounts have been prepared on a going concern basis, despite the company having negative retained earnings, as the directors expect to be able to financially support the company if needed for a minimum period of twelve months from the date of signing the accounts.

| Turnover

| Sales comprise the fair value of the consideration received or receivable for the sale of goods and rendering of services in the ordinary course of the company's activities. Sales are presented, net of value-added tax, rebates and discounts.

| The company recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and when specific criteria have been met for each of the company's activities as follows:

| Dividend income is recognised when the right to receive payment is established.

| Rental income from operating leases (net of any incentives given to the lessees) is recognised when the right to receive payment is established.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at 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.

| 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.

Pokar Property Ltd (Registered number: 13045915)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

3. | ACCOUNTING POLICIES - continued

| 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 4 (2024 - 4 ) .

5. | FIXED ASSET INVESTMENTS

| Information on investments other than loans is as follows:

| Totals

£ |

| COST

| At 1 April 2024

| and 31 March 2025 | 50 |  |

| NET BOOK VALUE

| At 31 March 2025 | 50 |  |

| At 31 March 2024 | 50 |  |

6. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 April 2024

| and 31 March 2025 | 6,870,000 |  |

| NET BOOK VALUE

| At 31 March 2025 | 6,870,000 |  |

| At 31 March 2024 | 6,870,000 |  |

| Fair value at 31 March 2025 is represented by:

£ |

| Valuation in 2024 | 260,000 |  |

| Cost | 6,610,000 |  |

6,870,000 |  |

Pokar Property Ltd (Registered number: 13045915)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

6. | INVESTMENT PROPERTY - continued

| If investment property had not been revalued it would have been included at the following historical cost:

| 31.3.25 |  | 31.3.24

£ | £ |

| Cost | 6,610,000 |  | 6,610,000 |  |

| Investment property was valued on an open market basis on 31 March 2025 by the directors .

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS |

| 31.3.25 |  | 31.3.24

£ | £ |

| Repayable otherwise than by instalments

| Mortgages | 3,912,151 |  | 3,913,398 |  |

8. | SECURED DEBTS

| The following secured debts are included within creditors:

| 31.3.25 |  | 31.3.24

£ | £ |

| Mortgages | 3,912,151 |  | 3,913,398 |  |

| The mortgages are secured against investment property.

9. | RESERVES

| Fair

| value

| reserve

£ |

| At 1 April 2024

| and 31 March 2025 | 195,000 |  |

10. | RELATED PARTY DISCLOSURES

| During the previous period, the company loaned £5,219 to a closely connected company. This loan was written off in the previous period as the closely connected company ceased to trade and had no means to repay the loan.

| During the period the company received repayment of £5,000 of a loan to a closely related company. £650,000 of this loan was also written off during the period. At the end of the period the amount owed by closely related companies was £225,000 (2024: £880,000). The balance is included within debtors due within one year, is free of interest and repayable on demand.

| At the end of the period the amount owed to group companies was £3,604,087 (2024: £3,604,087). The balance is included within creditors due within one year, is free of interest and repayable on demand.

| During the period the company repaid £2,109 of loans from the directors. At the end of the period the amount owed to directors was £2,630 (2024: £4,739). The balance is included within creditors due within one year, is free of interest and repayable on demand.