GRD UK HOLDINGS LTD - Filleted accounts

Registered number

11260865

GRD UK HOLDINGS LTD

Filleted Accounts

31 March 2025

GRD UK HOLDINGS LTD
Registered number:		11260865
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		876,521			573,250

Current assets
Debtors	4	206,769			140,160
Cash at bank and in hand		573,965			35,673
		780,734			175,833

Creditors: amounts falling due within one year	5	(876,823)			(578,709)

Net current liabilities			(96,089)			(402,876)

Total assets less current liabilities			780,432			170,374

Creditors: amounts falling due after more than one year	6		(569,106)			-



Net assets			211,326			170,374

Capital and reserves
Called up share capital			100			100
Profit and loss account			211,226			170,274

Shareholder's funds			211,326			170,374

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his 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 Raj Singh KHATRI
Director
Approved by the board on 16 December 2025

GRD UK HOLDINGS LTD
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 (if applicable). Turnover represents the value of rent receivable.

	Investment properties
	Investment properties are revalued annually and the aggregate surplus or deficit is transferred to revaluation reserve. No depreciation is provided in respect of investment properties.

	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			573,250
	Additions			303,271
	At 31 March 2025			876,521

	Depreciation
	At 31 March 2025			-

	Net book value
	At 31 March 2025			876,521
	At 31 March 2024			573,250


	Freehold land and buildings:	2025		2024
£			£
	Historical cost	573,250		573,250
	Cumulative depreciation based on historical cost	-		-
		573,250		573,250
	The investment properties were measured for fair value by the directors, and in their opinion the fair value of the investment property is fairly stated.


4	Debtors	2025		2024
£			£

	Other debtors	206,769		140,160


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

	Trade creditors	7,000		-
	Taxation and social security costs	13,650		18,705
	Director's loan account	96,116		5,908
	Other creditors	760,057		554,096
		876,823		578,709


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

	Bank loans	569,106		-


7	Loans	2025		2024
£			£
	Creditors include:

	Secured bank loans	569,106		-

	[Give an indication of the nature and form of the security for the bank loans]


8	Related party transactions

	Other creditors include £128,096 (2024: £128,096) unsecured loan from GRD Europe Ltd and £510,000 (2024: £405,000) from GR8 PROPERTY INVESTMENT LTD. GRD Europe Ltd is controlled by director Mr Amar Singh. GR8 PROPERTY INVESTMENT LTD is control by director Mr R S Khatri.Other debtors include £140,000 (2024 : £140,000) from WORLD OF THINGS LTD in which Mr R S Khari is a director.


9	Controlling party

	The company is under the control of its director Mr Raj Singh KHATRI.


10	Other information

	GRD UK HOLDINGS LTD is a private company limited by shares and incorporated in England. Its registered office is:
	65 Delamere Road
	Hayes
	UB4 0NN