| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Year Ended 30 June 2025 |
| for |
| Ubha Properties Ltd |
| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Year Ended 30 June 2025 |
| for |
| Ubha Properties Ltd |
| Ubha Properties Ltd (Registered number: 10636138) |
| Contents of the Financial Statements |
| for the Year Ended 30 June 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| Chartered Accountants' Report | 8 |
| Ubha Properties Ltd |
| Company Information |
| for the Year Ended 30 June 2025 |
| DIRECTORS: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Chartered Accountants |
| Chartered Tax Advisors |
| 2nd Floor, Grove House |
| 774-780 Wilmslow Road |
| Didsbury |
| Manchester |
| Greater Manchester |
| M20 2DR |
| Ubha Properties Ltd (Registered number: 10636138) |
| Balance Sheet |
| 30 June 2025 |
| 2025 | 2024 |
| Notes | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| Investment property | 5 |
| CURRENT ASSETS |
| Debtors | 6 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 7 | ( |
) | ( |
) |
| NET CURRENT ASSETS/(LIABILITIES) | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year | 8 | ( |
) | ( |
) |
| PROVISIONS FOR LIABILITIES | 10 | ( |
) | ( |
) |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital |
| Share premium |
| Retained earnings |
| 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. |
| Ubha Properties Ltd (Registered number: 10636138) |
| Balance Sheet - continued |
| 30 June 2025 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| Ubha Properties Ltd (Registered number: 10636138) |
| Notes to the Financial Statements |
| for the Year Ended 30 June 2025 |
| 1. | STATUTORY INFORMATION |
| Ubha Properties Ltd is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Turnover |
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. |
| Tangible fixed assets |
| Motor vehicles | - |
| Computer equipment | - |
| 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 |
| Ubha Properties Ltd (Registered number: 10636138) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 June 2025 |
| 4. | TANGIBLE FIXED ASSETS |
| Motor | Computer |
| vehicles | equipment | Totals |
| £ | £ | £ |
| COST |
| At 1 July 2024 |
| and 30 June 2025 |
| DEPRECIATION |
| At 1 July 2024 |
| Charge for year |
| At 30 June 2025 |
| NET BOOK VALUE |
| At 30 June 2025 |
| At 30 June 2024 |
| 5. | INVESTMENT PROPERTY |
| Total |
| £ |
| FAIR VALUE |
| At 1 July 2024 |
| Disposals | ( |
) |
| At 30 June 2025 |
| NET BOOK VALUE |
| At 30 June 2025 |
| At 30 June 2024 |
| Fair value at 30 June 2025 is represented by: |
| £ |
| Valuation in 2020 | (333,513 | ) |
| Valuation in 2023 | 150,000 |
| Cost | 1,874,343 |
| 1,690,830 |
| If the investment property had not been revalued it would have been included at the following historical cost: |
| 2025 | 2024 |
| £ | £ |
| Cost | 1,874,344 | 2,542,227 |
| The investment property was valued on an open market basis on 30 June 2025 by the director, Mr S C Vij . |
| Ubha Properties Ltd (Registered number: 10636138) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 June 2025 |
| 6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Trade debtors |
| Payment on account | 220 | - |
| Prepayment |
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Other loans |
| Trade creditors |
| Tax |
| Social security and other taxes |
| Wages payable | - | 946 |
| Pension payable | 34 | 34 |
| VAT | 4,003 | 2,634 |
| Deferred income |
| Accrued expenses |
| 8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Other loans more 5yrs non-inst | 100,015 | 563,631 |
| Other creditors |
| Directors' loan accounts | 25,027 | 85,027 |
| Amounts falling due in more than five years: |
| Repayable otherwise than by instalments |
| Other loans more 5yrs non-inst |
| Ubha Properties Ltd (Registered number: 10636138) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 June 2025 |
| 9. | SECURED DEBTS |
| The following secured debts are included within creditors: |
| 2025 | 2024 |
| £ | £ |
| 46-50 Stocks Street | - | 395,318 |
| 602 17 Greenland Street | 100,009 | 203,285 |
| The mortgages are secured against the property being mortgaged. |
| 10. | PROVISIONS FOR LIABILITIES |
| 2025 | 2024 |
| £ | £ |
| Deferred tax | 11,755 | 17,827 |
| Deferred |
| tax |
| £ |
| Balance at 1 July 2024 |
| Accelerated capital allowances | (6,072 | ) |
| Balance at 30 June 2025 |
| 11. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES |
| The following advances and credits to a director subsisted during the years ended 30 June 2025 and 30 June 2024: |
| 2025 | 2024 |
| £ | £ |
| Balance outstanding at start of year | ( |
) | ( |
) |
| Amounts advanced |
| Amounts repaid |
| Amounts written off | - | - |
| Amounts waived | - | - |
| Balance outstanding at end of year | ( |
) | ( |
) |
| 12. | ULTIMATE CONTROLLING PARTY |
| The ultimate controlling party is |
| Chartered Accountants' Report to the Board of Directors |
| on the Unaudited Financial Statements of |
| Ubha Properties Ltd |
| The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies. |
| In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Ubha Properties Ltd for the year ended 30 June 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us. |
| As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance. |
| This report is made solely to the Board of Directors of Ubha Properties Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Ubha Properties Ltd and state those matters that we have agreed to state to the Board of Directors of Ubha Properties Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Ubha Properties Ltd and its Board of Directors, as a body, for our work or for this report. |
| It is your duty to ensure that Ubha Properties Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Ubha Properties Ltd. You consider that Ubha Properties Ltd is exempt from the statutory audit requirement for the year. |
| We have not been instructed to carry out an audit or a review of the financial statements of Ubha Properties Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. |
| Chartered Accountants |
| Chartered Tax Advisors |
| 2nd Floor, Grove House |
| 774-780 Wilmslow Road |
| Didsbury |
| Manchester |
| Greater Manchester |
| M20 2DR |
| Date: ............................................. |