IRIS Accounts Production v25.1.4.42 SC800972 Board of Directors 28.2.24 31.3.25 31.3.25 false true false false true false Fair value model iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC800972 2024-02-27 SC800972 2025-03-31 SC800972 2024-02-28 2025-03-31 SC800972 2024-02-27 SC800972 ns15:Scotland 2024-02-28 2025-03-31 SC800972 ns14:PoundSterling 2024-02-28 2025-03-31 SC800972 ns10:Director1 2024-02-28 2025-03-31 SC800972 ns10:PrivateLimitedCompanyLtd 2024-02-28 2025-03-31 SC800972 ns10:SmallEntities 2024-02-28 2025-03-31 SC800972 ns10:AuditExempt-NoAccountantsReport 2024-02-28 2025-03-31 SC800972 ns10:SmallCompaniesRegimeForDirectorsReport 2024-02-28 2025-03-31 SC800972 ns10:SmallCompaniesRegimeForAccounts 2024-02-28 2025-03-31 SC800972 ns10:FullAccounts 2024-02-28 2025-03-31 SC800972 ns10:Director2 2024-02-28 2025-03-31 SC800972 ns10:RegisteredOffice 2024-02-28 2025-03-31 SC800972 ns5:CurrentFinancialInstruments 2025-03-31 SC800972 ns5:Non-currentFinancialInstruments 2025-03-31 SC800972 ns5:ShareCapital 2025-03-31 SC800972 ns5:FurtherSpecificReserve3ComponentTotalEquity 2025-03-31 SC800972 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 SC800972 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 SC800972 ns5:Non-currentFinancialInstruments ns5:MoreThanFiveYears 2025-03-31 SC800972 ns5:Secured 2025-03-31

REGISTERED NUMBER: SC800972 (Scotland)

| Unaudited Financial Statements |

| For The Period 28 February 2024 to 31 March 2025 |

| for |

| Pradha Property Limited |

| Pradha Property Limited (Registered number: SC800972) |

Contents of the Financial Statements

For The Period 28 February 2024 to 31 March 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Pradha Property Limited |

Company Information

For The Period 28 February 2024 to 31 March 2025

| DIRECTORS: | A Pradhananga

| Mrs G E Pradhananga

| REGISTERED OFFICE: | 8 Bankview Crescent

| Dunfermline

| KY12 9FX

| REGISTERED NUMBER: | SC800972 (Scotland)

| ACCOUNTANTS: | Atkinson Donnelly LLP

| 1 Cambuslang Court

| Cambuslang

| Glasgow

| Strathclyde

| G32 8FH

| Pradha Property Limited (Registered number: SC800972) |

Balance Sheet

31 March 2025

| Notes | £ | £ |

| FIXED ASSETS

| Investment property | 4 | 162,670 |  |

| CURRENT ASSETS

| Debtors | 5 | 77 |  |  |

| Cash at bank | 243 |  |  |

320 |  |

| CREDITORS

| Amounts falling due within one year | 6 | 77,963 |  |

| NET CURRENT LIABILITIES | (77,643 | ) |

| TOTAL ASSETS LESS CURRENT LIABILITIES | 85,027 |  |

| CREDITORS

| Amounts falling due after more than one year | 7 | (123,650 | ) |

| PROVISIONS FOR LIABILITIES | (2,452 | ) |

| NET LIABILITIES | (41,075 | ) |

| CAPITAL AND RESERVES

| Called up share capital | 2 |  |

| Fair value reserve | 9 | 7,355 |  |

| Retained earnings | (48,432 | ) |

| SHAREHOLDERS' FUNDS | (41,075 | ) |

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

The members have not required the company to obtain an audit of its financial statements for the period 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.

| Pradha Property Limited (Registered number: SC800972) |

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.

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 23 October 2025 and were signed on its behalf by:

A Pradhananga - Director

| Pradha Property Limited (Registered number: SC800972) |

Notes to the Financial Statements

For The Period 28 February 2024 to 31 March 2025

1. | STATUTORY INFORMATION

| Pradha Property Limited is a private company, limited by shares , registered in Scotland. 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 as modified by the revaluation of certain assets.

| Management have reviewed the financial position of the business and believe the business will continue for the foreseeable future. Therefore, the accounts have been prepared on the going concern basis.

| Turnover

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

| 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.

| Financial instruments

| Debtors

| Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

| Creditors

| Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

| Cash and Bank Balances

| Cash and bank balances are measured at the transaction price.

| Taxation

| Taxation for the period 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.

| Pradha Property Limited (Registered number: SC800972) |

Notes to the Financial Statements - continued

For The Period 28 February 2024 to 31 March 2025

2. | 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 period 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 period was 2 .

4. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| Additions | 152,863 |  |

| Revaluations | 9,807 |  |

| At 31 March 2025 | 162,670 |  |

| NET BOOK VALUE

| At 31 March 2025 | 162,670 |  |

| Fair value at 31 March 2025 is represented by:

£ |

| Valuation in 2024 | 9,807 |  |

| Cost | 150,193 |  |

160,000 |  |

** | TOTAL SHOWN ON CLIENT SCREEN - REVALUATION ANALYSIS - DOES NOT AGREE TO TOTAL OF FIXED ASSET 'COST' ACCOUNT HELD AT END OF YEAR IN RESPECT OF

| INVESTMENT PROPERTY

'COST' ACCOUNT TOTAL

| Additions | 152,863 |  |

| Revaluations | 9,807 |  |

162,670 |  |

CLIENT SCREEN TOTAL | = | 160,000 |  |

| Pradha Property Limited (Registered number: SC800972) |

Notes to the Financial Statements - continued

For The Period 28 February 2024 to 31 March 2025

4. | INVESTMENT PROPERTY - continued

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

£ |

| Cost | 150,193 |  |

| Investment property was valued on open market basis on 16 December 2024 by Express Mortgage Services Limited .

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

£ |

| Other debtors | 77 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

£ |

| Other creditors | 77,963 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

£ |

| Bank loans | 123,650 |  |

| Amounts falling due in more than five years:

| Repayable otherwise than by instalments

| Bank loans more 5 yrs non-inst | 123,650 |  |

8. | SECURED DEBTS

| The following secured debts are included within creditors:

£ |

| Bank loans | 123,650 |  |

| Paragon Bank has charge over 11 Douglas Park, Dunfermline, KY12 9YE.

| Together Commercial Finance Limited - floating charge

| Together Commercial Finance Limited - 11 Douglas Park, Dunfermline, KY12 9YE.

| Pradha Property Limited (Registered number: SC800972) |

Notes to the Financial Statements - continued

For The Period 28 February 2024 to 31 March 2025

9. | RESERVES

| Fair

| value

| reserve

£ |

| Transfer to fair value reserve | 9,807 |  |

| Deferred tax on revaluation | (2,452 | ) |

| At 31 March 2025 | 7,355 |  |