IRIS Accounts Production v25.4.0.155 15536768 director 2.3.24 31.3.25 31.3.25 0 false true false false true false Fair value model Ordinary shares 1.00000 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 15536768 2024-03-01 15536768 2025-03-31 15536768 2024-03-02 2025-03-31 15536768 2024-03-01 15536768 ns15:EnglandWales 2024-03-02 2025-03-31 15536768 ns14:PoundSterling 2024-03-02 2025-03-31 15536768 ns10:Director1 2024-03-02 2025-03-31 15536768 ns10:PrivateLimitedCompanyLtd 2024-03-02 2025-03-31 15536768 ns10:SmallEntities 2024-03-02 2025-03-31 15536768 ns10:AuditExempt-NoAccountantsReport 2024-03-02 2025-03-31 15536768 ns10:SmallCompaniesRegimeForDirectorsReport 2024-03-02 2025-03-31 15536768 ns10:SmallCompaniesRegimeForAccounts 2024-03-02 2025-03-31 15536768 ns10:FullAccounts 2024-03-02 2025-03-31 15536768 ns10:OrdinaryShareClass1 2024-03-02 2025-03-31 15536768 1 ns10:OrdinaryShareClass1 2024-03-02 2025-03-31 15536768 ns10:RegisteredOffice 2024-03-02 2025-03-31 15536768 ns5:CurrentFinancialInstruments 2025-03-31 15536768 ns5:Non-currentFinancialInstruments 2025-03-31 15536768 ns5:ShareCapital 2025-03-31 15536768 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 15536768 ns5:FurnitureFittings 2024-03-02 2025-03-31 15536768 ns5:FurnitureFittings 2024-03-01 15536768 ns5:FurnitureFittings 2025-03-31 15536768 ns5:FurnitureFittings 2024-03-01 15536768 ns5:MoreThanFiveYears ns5:Non-currentFinancialInstruments 2025-03-31 15536768 ns5:Secured 2025-03-31 15536768 ns10:OrdinaryShareClass1 2025-03-31

REGISTERED NUMBER: 15536768 (England and Wales)

FINANCIAL STATEMENTS

FOR THE PERIOD

2 MARCH 2024 TO 31 MARCH 2025

FOR

DELHI PROPERTIES LIMITED

DELHI PROPERTIES LIMITED (REGISTERED NUMBER: 15536768) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE PERIOD 2 MARCH 2024 TO 31 MARCH 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| DELHI PROPERTIES LIMITED |

COMPANY INFORMATION

FOR THE PERIOD 2 MARCH 2024 TO 31 MARCH 2025

| DIRECTOR: | M Nagpal

| REGISTERED OFFICE: | 144 Bournemouth Road

| Chandlers Ford

| Eastleigh

| Hampshire

| SO53 3AL

| REGISTERED NUMBER: | 15536768 (England and Wales)

| ACCOUNTANTS: | Sage & Co

| Chartered Accountants

| 40 High Street

| Northwood

| Middlesex

| HA6 1BN

DELHI PROPERTIES LIMITED (REGISTERED NUMBER: 15536768) |

BALANCE SHEET

31 MARCH 2025

| Notes | £ | £ |

| FIXED ASSETS

| Tangible assets | 4 | 7,862 |  |

| Investment property | 5 | 847,151 |  |

855,013 |  |

| CURRENT ASSETS

| Debtors | 6 | 17,499 |  |  |

| Cash at bank and in hand | 31,077 |  |  |

48,576 |  |

| CREDITORS

| Amounts falling due within one year | 7 | 299,252 |  |

| NET CURRENT LIABILITIES | (250,676 | ) |

| TOTAL ASSETS LESS CURRENT LIABILITIES | 604,337 |  |

| CREDITORS

| Amounts falling due after more than one year | 8 | 620,313 |  |

| NET LIABILITIES | (15,976 | ) |

| CAPITAL AND RESERVES

| Called up share capital | 11 | 100 |  |

| Retained earnings | (16,076 | ) |

| SHAREHOLDERS' FUNDS | (15,976 | ) |

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 director acknowledges his 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.

DELHI PROPERTIES LIMITED (REGISTERED NUMBER: 15536768) |

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 director and authorised for issue on 28 November 2025 and were signed by:

M Nagpal - Director

DELHI PROPERTIES LIMITED (REGISTERED NUMBER: 15536768) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD 2 MARCH 2024 TO 31 MARCH 2025

1. | STATUTORY INFORMATION

| Delhi 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.

| 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.

| The financial statements are prepared on a going concern basis, as the director will continue to support the company for the foreseeable future.

| Tangible fixed assets

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

| Fixtures and fittings | - | 15% on reducing balance

| 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 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.

| 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.

DELHI PROPERTIES LIMITED (REGISTERED NUMBER: 15536768) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 2 MARCH 2024 TO 31 MARCH 2025

2. | ACCOUNTING POLICIES - continued

| Other operating income

| Other operating income represents rent received from the letting of properties.

| Impairment

| Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such an indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit and loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was NIL.

4. | TANGIBLE FIXED ASSETS

| Fixtures

| and

| fittings

£ |

| COST

| At 2 March 2024

| and 31 March 2025 | 8,500 |  |

| DEPRECIATION

| Charge for period | 638 |  |

| At 31 March 2025 | 638 |  |

| NET BOOK VALUE

| At 31 March 2025 | 7,862 |  |

| At 1 March 2024 | 8,500 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| Additions | 847,151 |  |

| At 31 March 2025 | 847,151 |  |

| NET BOOK VALUE

| At 31 March 2025 | 847,151 |  |

DELHI PROPERTIES LIMITED (REGISTERED NUMBER: 15536768) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 2 MARCH 2024 TO 31 MARCH 2025

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

£ |

| Prepayments | 17,499 |  |

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

£ |

| Directors' current accounts | 296,752 |  |

| Accrued expenses | 2,500 |  |

299,252 |  |

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

£ |

| Bank loans (see note 9) | 620,313 |  |

| Amounts falling due in more than five years:

| Repayable otherwise than by instalments

| Bank loans more 5 yrs non-inst | 620,313 |  |

9. | LOANS

| An analysis of the maturity of loans is given below:

£ |

| Amounts falling due in more than five years:

| Repayable otherwise than by instalments

| Bank loans more 5 yrs non-inst | 620,313 |  |

10. | SECURED DEBTS

| The following secured debts are included within creditors:

£ |

| Bank loans | 620,313 |  |

| The bank loans are secured over the company's assets.

DELHI PROPERTIES LIMITED (REGISTERED NUMBER: 15536768) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 2 MARCH 2024 TO 31 MARCH 2025

11. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal

| value: | £ |

| 100 | Ordinary shares | £1 | 100 |  |

| 100 Ordinary shares shares of £1 each were allotted and fully paid for cash at par during the period.