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REGISTERED NUMBER: 05608044 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

ELDAR PROPERTIES LTD
ELDAR PROPERTIES LTD (REGISTERED NUMBER: 05608044)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 30 September 2025




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


ELDAR PROPERTIES LTD

COMPANY INFORMATION
for the year ended 30 September 2025







DIRECTORS: Mrs L Irow
Mr D Shternzis





SECRETARY: Mrs L Irow





REGISTERED OFFICE: Office
The Mount
213 High Road
Loughton
Essex
IG10 1BB





REGISTERED NUMBER: 05608044 (England and Wales)





ACCOUNTANTS: Raffingers Holdings Limited
Chartered Accountants
19-20 Bourne Court
Southend Road
Woodford Green
Essex
IG8 8HD
Page 1
ELDAR PROPERTIES LTD (REGISTERED NUMBER: 05608044)

ABRIDGED BALANCE SHEET
30 September 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 33,182 5,736
Investments 5 - 100
Investment property 6 9,275,000 6,792,446
9,308,182 6,798,282

CURRENT ASSETS
Debtors 52,515 -
Cash at bank 69,984 348,155
122,499 348,155
CREDITORS
Amounts falling due within one year 2,605,974 3,062,136
NET CURRENT LIABILITIES (2,483,475 ) (2,713,981 )
TOTAL ASSETS LESS CURRENT
LIABILITIES
6,824,707
4,084,301

PROVISIONS FOR LIABILITIES 832,700 212,061
NET ASSETS 5,992,007 3,872,240

CAPITAL AND RESERVES
Called up share capital 504 504
Fair value reserve 2,897,272 1,035,356
Retained earnings 3,094,231 2,836,380
5,992,007 3,872,240

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 notes form part of these financial statements

Page 2 continued...
ELDAR PROPERTIES LTD (REGISTERED NUMBER: 05608044)

ABRIDGED BALANCE SHEET - continued
30 September 2025


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 30 September 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 20 November 2025 and were signed on its behalf by:





Mr D Shternzis - Director


The notes form part of these financial statements

Page 3
ELDAR PROPERTIES LTD (REGISTERED NUMBER: 05608044)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 30 September 2025

1. STATUTORY INFORMATION

Eldar Properties Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 as modified by the revaluation of certain assets.

The accounts have been prepared on the going concern basis as the directors are of an opinion that the company will meet its liabilities as and when due, due to the continued support of the directors.

Turnover
Turnover comprises rental and service charge income, excluding Value Added Tax, which is recognised in the period which it is earned. Amounts invoiced in excess of the amounts earned during the period are recognised as deferred income in creditors.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on reducing balance

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Investment property
Investment properties are properties held to earn rentals and for capital appreciation. Investment properties are initially measured at cost, including transaction costs. Subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.

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.

Page 4 continued...
ELDAR PROPERTIES LTD (REGISTERED NUMBER: 05608044)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 September 2025

2. ACCOUNTING POLICIES - continued

Short term debtors and creditors
Short term debtors and creditors with no stated interest rate are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account.

Loans and borrowings
Loans and borrowings are initially recognised at the transaction price including transactions costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 October 2024 46,705
Additions 39,587
At 30 September 2025 86,292
DEPRECIATION
At 1 October 2024 40,969
Charge for year 12,141
At 30 September 2025 53,110
NET BOOK VALUE
At 30 September 2025 33,182
At 30 September 2024 5,736

5. FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:
Totals
£   
COST
At 1 October 2024 100
Disposals (100 )
At 30 September 2025 -
NET BOOK VALUE
At 30 September 2025 -
At 30 September 2024 100

Page 5 continued...
ELDAR PROPERTIES LTD (REGISTERED NUMBER: 05608044)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 30 September 2025

6. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 October 2024 6,792,446
Revaluations 2,482,554
At 30 September 2025 9,275,000
NET BOOK VALUE
At 30 September 2025 9,275,000
At 30 September 2024 6,792,446

Investment property was valued by the director and is stated at fair value at reporting date.

7. RELATED PARTY DISCLOSURES

At the balance sheet date the company owed £2,423,027 (2024: £2,873,808) to the directors.

Page 6