IRIS Accounts Production v25.4.0.155 02233647 Board of Directors 1.4.24 31.3.25 31.3.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 02233647 2024-03-31 02233647 2025-03-31 02233647 2024-04-01 2025-03-31 02233647 2023-03-31 02233647 2023-04-01 2024-03-31 02233647 2024-03-31 02233647 ns15:EnglandWales 2024-04-01 2025-03-31 02233647 ns14:PoundSterling 2024-04-01 2025-03-31 02233647 ns10:Director1 2024-04-01 2025-03-31 02233647 ns10:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 02233647 ns10:SmallEntities 2024-04-01 2025-03-31 02233647 ns10:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 02233647 ns10:SmallCompaniesRegimeForDirectorsReport 2024-04-01 2025-03-31 02233647 ns10:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 02233647 ns10:FullAccounts 2024-04-01 2025-03-31 02233647 ns10:Director2 2024-04-01 2025-03-31 02233647 ns10:RegisteredOffice 2024-04-01 2025-03-31 02233647 ns5:CurrentFinancialInstruments 2025-03-31 02233647 ns5:CurrentFinancialInstruments 2024-03-31 02233647 ns5:Non-currentFinancialInstruments 2025-03-31 02233647 ns5:Non-currentFinancialInstruments 2024-03-31 02233647 ns5:ShareCapital 2025-03-31 02233647 ns5:ShareCapital 2024-03-31 02233647 ns5:SharePremium 2025-03-31 02233647 ns5:SharePremium 2024-03-31 02233647 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 02233647 ns5:RetainedEarningsAccumulatedLosses 2024-03-31 02233647 ns5:LandBuildings 2024-03-31 02233647 ns5:ComputerEquipment 2024-03-31 02233647 ns5:LandBuildings 2024-04-01 2025-03-31 02233647 ns5:ComputerEquipment 2024-04-01 2025-03-31 02233647 ns5:LandBuildings 2025-03-31 02233647 ns5:ComputerEquipment 2025-03-31 02233647 ns5:LandBuildings 2024-03-31 02233647 ns5:ComputerEquipment 2024-03-31 02233647 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 02233647 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-03-31 02233647 ns5:BetweenOneTwoYears ns5:Non-currentFinancialInstruments 2025-03-31 02233647 ns5:BetweenOneTwoYears ns5:Non-currentFinancialInstruments 2024-03-31 02233647 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2025-03-31 02233647 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2024-03-31 02233647 ns5:Secured 2025-03-31 02233647 ns5:Secured 2024-03-31

REGISTERED NUMBER: 02233647 (England and Wales)

TANIAS PROPERTIES LIMITED

Unaudited Financial Statements for the Year Ended 31 March 2025

TANIAS PROPERTIES LIMITED (REGISTERED NUMBER: 02233647) |

Contents of the Financial Statements

for the year ended 31 March 2025

| Page |

| Company Information | 1 |

| Balance Sheet | 2 |  | to |  | 3

| Notes to the Financial Statements | 4 |  | to |  | 7

| TANIAS PROPERTIES LIMITED |

Company Information

for the year ended 31 March 2025

| Directors: | S S Sandhu

| T Sandhu

| Registered office: | 2 The Briars

| Warton

| Tamworth

| West Midlands

| B79 0JY

| Registered number: | 02233647 (England and Wales)

| Accountants: | Cooper Parry Advisory Limited

| CUBO Birmingham

| 4th Floor

| Two Chamberlain Square

| Birmingham

| West Midlands

| B3 3AX

| Bankers: | Barclays Bank plc

| P O Box 9

| Dudley

| West Midlands

| DY1 1PP

TANIAS PROPERTIES LIMITED (REGISTERED NUMBER: 02233647) |

Balance Sheet

31 March 2025

2025 | 2024 |

| Notes | £ | £ | £ | £

Fixed assets

Tangible assets | 4 | 463,534 |  | 464,159 |  |

Investments | 5 | 1 |  | 1 |  |

463,535 |  | 464,160 |  |

Current assets

Stocks | 6 | 799,325 |  | 1,057,325 |  |

Debtors | 7 | 38,475 |  | 64,296 |  |

Cash at bank | 153,658 |  | 59,593 |  |

991,458 |  | 1,181,214 |  |

Creditors

Amounts falling due within one year | 8 | 185,461 |  | 324,566 |  |

Net current assets | 805,997 |  | 856,648 |  |

Total assets less current liabilities | 1,269,532 |  | 1,320,808 |  |

Creditors

Amounts falling due after more than one year | 9 | - |  | 134,642 |  |

Net assets | 1,269,532 |  | 1,186,166 |  |

TANIAS PROPERTIES LIMITED (REGISTERED NUMBER: 02233647) |

Balance Sheet - continued

31 March 2025

2025 | 2024 |

| Notes | £ | £ | £ | £

Capital and reserves

Called up share capital | 498 |  | 498 |  |

Share premium | 604,742 |  | 604,742 |  |

Retained earnings | 664,292 |  | 580,926 |  |

Shareholders' funds | 1,269,532 |  | 1,186,166 |  |

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 November 2025 and were signed on its behalf by:

S S Sandhu - Director

TANIAS PROPERTIES LIMITED (REGISTERED NUMBER: 02233647) |

Notes to the Financial Statements

for the year ended 31 March 2025

1. | Statutory information

| Tanias Properties 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.

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.

| 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

| Tangible fixed assets are initially recognised at cost less accumulated depreciation. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Computer Equipment - 15% reducing balance basis

| Investment property

| Investment properties are included at market value. All gains and losses arising on revaluation are taken directly to the profit and loss account for the year.

| No depreciation or amortisation is provided in respect of freehold investment properties.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| 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.

TANIAS PROPERTIES LIMITED (REGISTERED NUMBER: 02233647) |

Notes to the Financial Statements - continued

for the year ended 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 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.

| Financial instruments

| Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

| Debtors and creditors receivable / payable within one year

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3. | Employees and directors

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

TANIAS PROPERTIES LIMITED (REGISTERED NUMBER: 02233647) |

Notes to the Financial Statements - continued

for the year ended 31 March 2025

4. | Tangible fixed assets

Freehold |

investment | Computer |

property | equipment | Totals |

| £ | £ | £

| Cost

| At 1 April 2024

| and 31 March 2025 | 460,000 |  | 11,996 |  | 471,996 |  |

| Depreciation

| At 1 April 2024 | - |  | 7,837 |  | 7,837 |  |

| Charge for year | - |  | 625 |  | 625 |  |

| At 31 March 2025 | - |  | 8,462 |  | 8,462 |  |

| Net book value

| At 31 March 2025 | 460,000 |  | 3,534 |  | 463,534 |  |

| At 31 March 2024 | 460,000 |  | 4,159 |  | 464,159 |  |

| The company`s freehold investment properties are held for their investment potential, with rental income being negotiated at arm`s length. They are therefore treated as investment properties and are not subject to annual depreciation.

5. | Fixed asset investments

| The company`s investments at the Statement of Financial Position date in the share capital of companies include the following:

| Tania`s Properties (Solihull) Limited

| Registered office: 69 Links Drive, Solihull, West Midlands, B91 2DJ

| 100% Ordinary shares

| 100% Preference shares

6. | Stocks

2025 | 2024 |

| £ | £

| Stocks | 799,325 |  | 1,057,325 |  |

7. | Debtors: amounts falling due within one year |

2025 | 2024 |

| £ | £

| Trade debtors | 27,297 |  | 38,703 |  |

| Corporation tax repayable | - |  | 20,826 |  |

| VAT | 11,178 |  | 4,767 |  |

38,475 |  | 64,296 |  |

TANIAS PROPERTIES LIMITED (REGISTERED NUMBER: 02233647) |

Notes to the Financial Statements - continued

for the year ended 31 March 2025

8. | Creditors: amounts falling due within one year |

2025 | 2024 |

| £ | £

| Bank loans and overdrafts | - |  | 104,738 |  |

| Trade creditors | 33 |  | - |  |

| Corporation tax | 68 |  | - |  |

| Other creditors | 1,046 |  | 1,046 |  |

| Directors' loan accounts | 182,847 |  | 213,361 |  |

| Accruals and deferred income | 1,467 |  | 5,421 |  |

185,461 |  | 324,566 |  |

9. | Creditors: amounts falling due after more than one year |

2025 | 2024 |

| £ | £

| Bank loans - 1-2 years | - |  | 104,738 |  |

| Bank loans - 2-5 years | - |  | 29,904 |  |

- |  | 134,642 |  |

10. | Secured debts

| The following secured debts are included within creditors:

2025 | 2024 |

| £ | £

| Bank loans | - |  | 239,380 |  |