REGISTERED NUMBER: 09372214 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

PURAN INVESTMENT LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

L S Sagoo

J K Sagoo

R S Sagoo

J S Sagoo

REGISTERED OFFICE:

3 Rutherford Road

Cambridge

Cambridgeshire

CB2 8HH

REGISTERED NUMBER:

09372214 (England and Wales)

ACCOUNTANTS:

Thompson Taraz Rand Ltd

Chartered Accountants

10 Jesus Lane

Cambridge

Cambridgeshire

CB5 8BA

FIXED ASSETS

Tangible assets

5

3,745

4,937

Investment property

6

8,029,102

7,306,533

8,032,847

7,311,470

CURRENT ASSETS

Debtors

7

47,530

36,541

Cash at bank

645,290

811,928

692,820

848,469

CREDITORS

Amounts falling due within one year

8

(661,520

)

(440,728

)

NET CURRENT ASSETS

31,300

407,741

TOTAL ASSETS LESS CURRENT LIABILITIES

8,064,147

7,719,211

CREDITORS

Amounts falling due after more than one year

9

(5,000,766

)

(4,659,458

)

PROVISIONS FOR LIABILITIES

11

(184,413

)

(157,574

)

NET ASSETS

2,878,968

2,902,179

CAPITAL AND RESERVES

Called up share capital

12

2,245,608

2,305,608

Fair value reserve

786,182

671,762

Retained earnings

(152,822

)

(75,191

)

SHAREHOLDERS' FUNDS

2,878,968

2,902,179

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 26 November 2025 and were signed on its behalf by:

R S Sagoo - Director

1.	STATUTORY INFORMATION

Puran Investment 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover represents receivable rental income. The Company is not VAT registered.

Tangible fixed assets

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

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any.

Fixed assets are depreciated during the year as follows:

- Plant and machinery (20% on cost)

Investment property

Investment property is included at fair value. Fair value gains and losses are recognised in the profit and loss account. Deferred taxation is provided on these gains and losses at the rate expected to apply when the property is sold.

Financial instruments

Basic financial assets and basic financial liabilities as defined under section 11 of FRS 102, including trade and other debtors, trade and other creditors, cash and bank balances and investments in commercial paper, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

4.	EMPLOYEES AND DIRECTORS

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

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

12,452

Additions

1,146

At 31 March 2025

13,598

DEPRECIATION

At 1 April 2024

7,515

Charge for year

2,338

At 31 March 2025

9,853

NET BOOK VALUE

At 31 March 2025

3,745

At 31 March 2024

4,937

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

7,306,533

Additions

581,310

Revaluations

141,259

At 31 March 2025

8,029,102

NET BOOK VALUE

At 31 March 2025

8,029,102

At 31 March 2024

7,306,533

Fair value at 31 March 2025 is represented by:

£

Valuation in 2017

185,000

Valuation in 2018

(65,000

)

Valuation in 2020

30,000

Valuation in 2021

115,000

Valuation in 2022

288,974

Valuation in 2023

65,226

Valuation in 2024

219,110

Valuation in 2025

141,259

Cost

7,049,533

8,029,102

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

2025

2024

£

£

Cost

7,049,533

6,468,223

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

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

47,530

36,541

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

14,042

12,376

Other creditors

647,478

428,352

661,520

440,728

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

5,000,766

4,659,458

10.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

5,000,766

4,659,458

Bank loans are secured by way of a fixed and floating charge over the assets of the company.

11.	PROVISIONS FOR LIABILITIES

This represents the deferred tax on the revaluation of investment properties.

12.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

2025

2024

value:

£

£

45

Ordinary A

£1

45

45

45

Ordinary B

£1

5

45

5

Ordinary C

£1

5

5

5

Ordinary D

£1

45

5

2,245,508

Ordinary E

£1

2,245,508

2,305,508

2,245,608

2,305,608