REGISTERED NUMBER: 10607807 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

D SQUARED INVESTMENTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M Abayahoudaiyan

D Abayahoudaiyan

SECRETARY:

Dsquare Properties Llp

REGISTERED OFFICE:

4 Quex road

London

NW6 4PJ

REGISTERED NUMBER:

10607807 (England and Wales)

ACCOUNTANTS:

Purcellz

4 Quex Road

London

NW6 4PJ

FIXED ASSETS

Tangible assets

4

1,076

1,345

Investment property

5

18,150,000

18,150,000

18,151,076

18,151,345

CURRENT ASSETS

Debtors

6

366,522

392,009

Cash at bank

1,361,487

254,803

1,728,009

646,812

CREDITORS

Amounts falling due within one year

7

293,026

201,712

NET CURRENT ASSETS

1,434,983

445,100

TOTAL ASSETS LESS CURRENT LIABILITIES

19,586,059

18,596,445

PROVISIONS FOR LIABILITIES

8

1,277,608

-

NET ASSETS

18,308,451

18,596,445

CAPITAL AND RESERVES

Called up share capital

10,000

10,000

Share premium

9

16,723,803

16,723,803

Revaluation reserve

9

660,000

660,000

Retained earnings

9

914,648

1,202,642

SHAREHOLDERS' FUNDS

18,308,451

18,596,445

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 9 December 2025 and were signed on its behalf by:

M Abayahoudaiyan - Director

D Abayahoudaiyan - Director

1.	STATUTORY INFORMATION

D SQUARED INVESTMENTS 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 represents the following types of income

- Rental income

- Income from the sale of properties

All income is recognised on a receivable basis.

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 - 25% on cost

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 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 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 April 2024

and 31 March 2025

1,735

DEPRECIATION

At 1 April 2024

390

Charge for year

269

At 31 March 2025

659

NET BOOK VALUE

At 31 March 2025

1,076

At 31 March 2024

1,345

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

and 31 March 2025

18,150,000

NET BOOK VALUE

At 31 March 2025

18,150,000

At 31 March 2024

18,150,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

22,033

31,750

Amounts owed by group

undertakings

344,489

360,259

366,522

392,009

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

3,859

7,234

Tax

102,104

85,323

Social security & other taxes

2,547

2,090

Other creditors

111,097

29,387

Directors' loan accounts

22

22

Accruals and deferred income

73,397

77,656

293,026

201,712

8.	PROVISIONS FOR LIABILITIES

31.3.25

31.3.24

£

£

Other provisions

Dilapidation received

1,277,608

-

9.

RESERVES

Retained

Share

Revaluation

earnings

premium

reserve

Totals

£

£

£

£

At 1 April 2024

1,202,642

16,723,803

660,000

18,586,445

Profit for the year

304,132

304,132

Dividends

(592,126

)

(592,126

)

At 31 March 2025

914,648

16,723,803

660,000

18,298,451

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year, Mr and Mrs Abayahoudaiyan decreased their loan to the company. As at 31 March 2025 the company owed them £22 (2024: £22). This balance represented the maximum amount outstanding during the year and the loan is interest free and repayable on demand.

During the year, the company paid Mr and Mrs Abayahoudaiyan rent amounting to £624 (2024: £624) as a result of utilising office space within their home.

11.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is D Abayahoudaiyan.

This was by virtue of his 100% holding of D Squared LLP whom has 100% holding of the issued share capital.