REGISTERED NUMBER: 05560669 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

DEEYADEVAN (PROPERTIES) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr J D Patel

Mr D J Patel

REGISTERED OFFICE:

Hamilton Office Park

31 High View Close

Leicester

Leicestershire

LE4 9LJ

REGISTERED NUMBER:

05560669 (England and Wales)

ACCOUNTANTS:

TC Group

31 High View Close

Hamilton Office Park

Leicester

Leicestershire

LE4 9LJ

FIXED ASSETS

Investment property

4

821,474

821,474

CURRENT ASSETS

Debtors

5

-

150

Cash at bank

17,178

16,685

17,178

16,835

CREDITORS

Amounts falling due within one year

6

321,319

321,397

NET CURRENT LIABILITIES

(304,141

)

(304,562

)

TOTAL ASSETS LESS CURRENT LIABILITIES

517,333

516,912

CREDITORS

Amounts falling due after more than one year

7

88,645

115,789

NET ASSETS

428,688

401,123

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

428,588

401,023

428,688

401,123

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 4 December 2025 and were signed on its behalf by:

Mr J D Patel - Director

Mr D J Patel - Director

1.	STATUTORY INFORMATION

Deeyadevan (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

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

Investment property

The value of investment properties are reviewed annually by the directors and in their opinion the valuation is reasonable based on the valuation of other properties in the area and the property market in general.

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.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

and 31 March 2025

821,474

NET BOOK VALUE

At 31 March 2025

821,474

At 31 March 2024

821,474

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

-

150

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

27,125

32,537

Taxation and social security

15,724

14,373

Other creditors

278,470

274,487

321,319

321,397

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

88,645

115,789

Amounts falling due in more than five years:

Repayable by instalments

Bank loans

50,544

62,593

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

115,770

148,326

The bank loans are secured by way of a fixed and floating charge over the company's investment properties

9.	RELATED PARTY DISCLOSURES

Included within other creditors is a loan of £211,128 (2024: £202,128) from a company under common control.

Also included are loans from directors of £47,779 (2024 - £53,439).

Both the loans are interest free and repayable on demand.