Occasions 2000 Limited - Filleted accounts

Registered number

03573180

Occasions 2000 Limited

Filleted Accounts

31 July 2025

Occasions 2000 Limited
Registered number:		03573180
Balance Sheet
as at 31 July 2025

Notes			2025			2024
£				£
Fixed assets
Investments	3		2,100,000			1,800,000

Current assets
Debtors	4	5,058			-
Cash at bank and in hand		38,576			39,481
		43,634			39,481

Creditors: amounts falling due within one year	5	(150,197)			(171,684)

Net current liabilities			(106,563)			(132,203)

Total assets less current liabilities			1,993,437			1,667,797

Creditors: amounts falling due after more than one year	6		(750,000)			(787,086)

Net assets			1,243,437			880,711

Capital and reserves
Called up share capital			100			100
Revaluation reserve	8		404,792			404,792
Profit and loss account			838,545			475,819

Shareholders' funds			1,243,437			880,711

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 Mukesh Premchand Shah
Director
Approved by the board on 10 January 2026

Occasions 2000 Limited
Notes to the Accounts
for the year ended 31 July 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 properties
	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 which they 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.


2	Employees	2025		2024
Number			Number

	Average number of persons employed by the company	2		2


3	Investments

Other
investments
£
	Cost
	At 1 August 2024			1,800,000
	Fair value adjustment			300,000

	At 31 July 2025			2,100,000


4	Debtors	2025		2024
£			£

	Other debtors	5,058		-


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

	Rent deposits	13,000		13,000
	Director's account	105,261		128,909
	Taxation and social security costs	17,528		15,667
	Other creditors	14,408		14,108
		150,197		171,684


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

	Bank loans	-		37,086
	Other loans	750,000		750,000
		750,000		787,086


7	Loans	2025		2024
£			£
	Creditors include:
	Amounts payable otherwise than by instalment falling due for payment after more than five years	750,000		750,000


	Secured bank loans	-		37,086

	The bank loans are secured by charges against the freehold properties held in the company.


8	Distributable and non-distributable reserves	2025		2024
£			£

	Non-distributable reserves	404,792		404,792

		404,792		404,792


9	Other information

	Occasions 2000 Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Laxmi House
	2-b Draycott Avenue
	Kenton Harrow
	Middlesex
	HA3 0BU