VKM REALTY LIMITED - Filleted accounts

Registered number

11917326

VKM REALTY LIMITED

Filleted Accounts

31 March 2025

VKM REALTY LIMITED
Registered number:		11917326
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Investment Properties	3		202,896			202,896

Current assets
Debtors	4	16,051			18,341
Cash at bank and in hand		197			719
		16,248			19,060

Creditors: amounts falling due within one year	5	(34,247)			(34,768)

Net current liabilities			(17,999)			(15,708)

Total assets less current liabilities			184,897			187,188

Creditors: amounts falling due after more than one year	6		(147,771)			(155,351)



Net assets			37,126			31,837

Capital and reserves
Profit and loss account			37,126			31,837

Shareholders' funds			37,126			31,837

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.




VIVAKE KUMAR MEHRA
Director
Approved by the board on 23 December 2025

VKM REALTY 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 sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Investment Properties

	Investment Property, which is property held to earn rentals and/or for capital appreciation , is initially recognised at cost , which includes the purchase cost and any directly attributable expenditure.Subsequently, it is measured at fair value at the reporting end date. Changes in fair value are recognised in profit and loss.

	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.


2	Employees	2025		2024
Number			Number

	Average number of persons employed by the company	0		0


3	Investment Properties
				Land and buildings
£
	Cost
	At 1 April 2024			202,896
	At 31 March 2025			202,896

	Depreciation
	At 31 March 2025			-

	Net book value
	At 31 March 2025			202,896
	At 31 March 2024			202,896


4	Debtors	2025		2024
£			£

	Trade debtors	16,051		18,341


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

	Bank loans and overdrafts	7,568		7,556
	Trade creditors	-		3,900
	Taxation and social security costs	11,627		15,732
	Other creditors	15,052		7,580
		34,247		34,768


6	Creditors: amounts falling due after one year	2025		2024
£			£

	Bank loans	107,735		115,315
	Other creditors	40,036		40,036
		147,771		155,351


7	Other information

	VKM REALTY LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	ACE HOUSE
	22 CHESTER ROAD
	SUTTON COLDFIELD
	ENGLAND
	B73 5DA