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Registered number: 12935552
Kapoor Chohan Apartments Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2024
Optimise Accountants Ltd
Office 15 Bramley House 2a
Bramley Road
Long Eaton
Nottinghamshire
NG10 3SX
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12935552
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,469,205 1,988,198
2,469,205 1,988,198
CURRENT ASSETS
Debtors 5 16,661 33,841
Cash at bank and in hand 9,845 9,109
26,506 42,950
Creditors: Amounts Falling Due Within One Year 6 (60,251 ) (13,114 )
NET CURRENT ASSETS (LIABILITIES) (33,745 ) 29,836
TOTAL ASSETS LESS CURRENT LIABILITIES 2,435,460 2,018,034
Creditors: Amounts Falling Due After More Than One Year 7 (1,965,706 ) (1,426,070 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (143,290 ) (143,290 )
NET ASSETS 326,464 448,674
CAPITAL AND RESERVES
Called up share capital 9 100 100
Fair value reserve 11 610,867 610,867
Profit and Loss Account (284,503 ) (162,293 )
SHAREHOLDERS' FUNDS 326,464 448,674
Page 1
Page 2
For the year ending 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Ms Kiran Sandhu
Director
19/01/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Kapoor Chohan Apartments Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12935552 . The registered office is 10 Kapoor Apartments Black Lake, West Bromwich, B70 0PL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% reducing balance
2.5. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 3)
3 3
4. Tangible Assets
Investment Properties Plant & Machinery Total
£ £ £
Cost
As at 1 November 2023 1,987,400 1,249 1,988,649
Additions 481,168 - 481,168
As at 31 October 2024 2,468,568 1,249 2,469,817
Depreciation
As at 1 November 2023 - 451 451
Provided during the period - 161 161
As at 31 October 2024 - 612 612
...CONTINUED
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Page 4
Net Book Value
As at 31 October 2024 2,468,568 637 2,469,205
As at 1 November 2023 1,987,400 798 1,988,198
5. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 378 24,506
Directors' loan accounts 16,283 9,335
16,661 33,841
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 59,101 12,214
Accruals and deferred income 1,150 900
60,251 13,114
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 1,813,663 1,269,869
Other creditors 152,043 156,201
1,965,706 1,426,070
8. Secured Creditors
Of the creditors the following amounts are secured.
2024 2023
£ £
Bank loans and overdrafts 1,826,315 1,269,869
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 November 2023 Amounts advanced Amounts repaid Amounts written off As at 31 October 2024
£ £ £ £ £
Mrs Kiran Sandhu 9,335 6,948 - - 16,283
The above loan is unsecured and repayable on demand. 
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11. Reserves
Fair Value Reserve
£
As at 1 November 2023 610,867
As at 31 October 2024 610,867
12. Related Party Transactions
There is an amount outstanding from Archdevalo Limited of £12,652 (202: £0), a company in which Mr Rishi Sandhu is also a director and shareholder. The amount is included under other creditors.
13. Controlling Party
The company's controlling party is Mrs Kiran Sandhu by virtue of her ownership of 60% of the issued share capital in the company.
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