Hasnam Investments Limited - Filleted accounts

Registered number

01810474

Hasnam Investments Limited

Filleted Accounts

31 March 2025

Hasnam Investments Limited
Registered number:		01810474
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Investments	3		4,172,359			4,172,359

Current assets
Debtors	4	15,000			-
Cash at bank and in hand		2,331,481			2,030,705
		2,346,481			2,030,705

Creditors: amounts falling due within one year	5	(434,647)			(366,834)

Net current assets			1,911,834			1,663,871

Net assets			6,084,193			5,836,230

Capital and reserves
Called up share capital			1,200			1,200
Revaluation reserve	6		269,876			269,876
Profit and loss account			5,813,117			5,565,154

Shareholders' funds			6,084,193			5,836,230

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr Hillen Shah
Director
Approved by the board on 6 December 2025

Hasnam Investments Limited
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rents receivable on the investment property of the company.

	Investment property
	Investment properties are held to earn rental income and/or for capital appreciation. Investment properties are initially measured at cost, including transaction costs. Subsequently investment properties whose fair value can be measured reliably without undue cost or effort on a ongoing basis are measured at a fair value. Gains and losses arising from changes in the fair value of investment properties are included in the profit or loss in the period in whey arise.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees	2025		2024
Number			Number

	Average number of persons employed by the company	6		6


3	Investment property

Investment
property
£
	Cost
	At 1 April 2024			4,172,359

	At 31 March 2025			4,172,359


4	Debtors	2025		2024
£			£

	Other debtors	15,000		-


5	Creditors: amounts falling due within one year	2025		2024
£			£

	Rents received in advance	49,522		40,362
	Rent Deposits	100,150		68,400
	Taxation and social security costs	85,726		79,033
	Other creditors	173,255		164,490
	Directors loan account	25,994		14,549
		434,647		366,834

6	Revaluation reserve	2025		2024
£			£

	At 1 April 2024	269,876		230,342
	Gain on revaluation of land and buildings	-		39,534

	At 31 March 2025	269,876		269,876

7	Other information

	Hasnam Investments Limited is a private company limited by shares and incorporated in England. Its registered office is:
	1A Preston Avenue
	Chingford
	London
	E4 9AL