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Company registration number: 08032620
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 31 MAY 2025
| CHANDREJA INVESTMENTS LIMITED
CHANDREJA INVESTMENTS LIMITED |  |
COMPANY INFORMATION
Directors | J Chandreja
| K Chandreja
Registered number | 08032620
Registered office | 9 Lake End Court
| Taplow Road
| Taplow
| Buckinghamshire
| SL6 0JQ
Accountants | Menzies LLP
| Chartered Accountants
| Magna House
| 18-32 London Road
| Staines-Upon-Thames
| TW18 4BP
CHANDREJA INVESTMENTS LIMITED |  |
CONTENTS
| Page
Statement of financial position | 1 - 2
Notes to the financial statements | 3 - 6
CHANDREJA INVESTMENTS LIMITED REGISTERED NUMBER:08032620 |  |
STATEMENT OF FINANCIAL POSITION AS AT 31 MAY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investment property | 4 |  | 2,620,267 |  | 2,806,031
|  |  | 2,620,267 |  | 2,806,031
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 1,723,817 |  | 436,183 |
Current asset investments |  | 48 |  | - |
Cash at bank and in hand |  | 6,468 |  | 7,490 |
|  | 1,730,333 |  | 443,673 |
Creditors: amounts falling due within one year | 7 | (3,552,463) |  | (2,248,464) |
Net current liabilities |  |  | (1,822,130) |  | (1,804,791)
Total assets less current liabilities |  |  | 798,137 |  | 1,001,240
Creditors: amounts falling due after more than one year |  |  | (1,051,527) |  | (1,190,511)
Net liabilities |  |  | (253,390) |  | (189,271)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 2 |  | 2
Profit and loss account |  |  | (253,392) |  | (189,273)
|  |  | (253,390) |  | (189,271)
Page 1
CHANDREJA INVESTMENTS LIMITED REGISTERED NUMBER:08032620 |  |
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 MAY 2025 The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
K Chandreja
Director
Date: 2 December 2025
The notes on pages 3 to 6 form part of these financial statements. Page 2
CHANDREJA INVESTMENTS LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
1. | General information
Chandreja Investments Limited 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
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The following principal accounting policies have been applied:
| 2.2 | Going concern
At the balance sheet date, the company had net liabilities of £127,359 (2024: £189,271). Due to the ongoing support of Art of Financial Planning Limited, its parent company, to enable the company to meet creditors as they fall due, the financial statements have been prepared on a going concern basis.
| 2.3 | Foreign currency translation
Functional and presentation currency The company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of income and retained earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.
| 2.4 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover represents rental income received in the year and is measures at the fair value of the consideration received or receivable, excluding discounts and rebates.
| 2.5 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 3
CHANDREJA INVESTMENTS LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025 2.Accounting policies (continued)
| 2.6 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.7 | Investment property
Investment property is carried at fair value determined annually by the director 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. Changes in fair value are recognised in profit or loss.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
4. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 June 2024 | 2,806,031
| Additions at cost | 82,864
| Disposals | (268,628)
| At 31 May 2025 | 2,620,267
The 2025 valuations were made by the directors, on an open market value for existing use basis.
Page 4
CHANDREJA INVESTMENTS LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 1,738 | 571
| Other debtors | 1,722,079 | 435,612
|  | 1,723,817 | 436,183
6. | Current asset investments
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Listed investments | 48 | -
|  | 48 | -
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 42,616 | -
| Trade creditors | 497 | -
| Amounts owed to group undertakings | 3,506,000 | 2,245,114
| Accruals and deferred income | 3,350 | 3,350
|  | 3,552,463 | 2,248,464
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other loans | 1,051,527 | 1,190,511
|  | 1,051,527 | 1,190,511
Page 5
CHANDREJA INVESTMENTS LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
9. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 42,616 | -
|  | 42,616 | -
| Amounts falling due after more than 5 years |  |
| Other loans | 1,051,527 | 1,190,511
|  | 1,051,527 | 1,190,511
|  | 1,094,143 | 1,190,511
| The bank loans included in creditors are secured by way of fixed and floating charges, as well as negatives pledges, secured by Aldermore Bank PLC and NatWest Bank PLC.
Page 6