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Company Registration No. 12877781 (England and Wales)
HDK Property Group Limited Unaudited accounts for the year ended 31 August 2025
HDK Property Group Limited Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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HDK Property Group Limited Company Information for the year ended 31 August 2025
Directors
Disha Katechia Hiten Katechia
Company Number
12877781 (England and Wales)
Registered Office
FIRST FLOOR, 85 GREAT PORTLAND STREET LONDON W1W 7LT ENGLAND
Accountants
RAE Business Services (Yorkshire) Limited First Floor 85 Great Portland Street London W1W 7LT
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HDK Property Group Limited Accountants' report
Accountants' report to the board of directors of HDK Property Group Limited on the preparation of the unaudited statutory accounts for the year ended 31 August 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of HDK Property Group Limited for the year ended 31 August 2025 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of HDK Property Group Limited, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of HDK Property Group Limited and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than HDK Property Group Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that HDK Property Group Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of HDK Property Group Limited. You consider that HDK Property Group Limited 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 accounts of HDK Property Group Limited. 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 accounts.
RAE Business Services (Yorkshire) Limited First Floor 85 Great Portland Street London W1W 7LT 31 March 2026
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HDK Property Group Limited Statement of financial position as at 31 August 2025
2025
2024
Notes
£
£
Fixed assets
Investment property
4
412,100
412,100
Current assets
Cash at bank and in hand
42,441
30,114
Creditors: amounts falling due within one year
5
(359,228)
(358,134)
Net current liabilities
(316,787)
(328,020)
Total assets less current liabilities
95,313
84,080
Creditors: amounts falling due after more than one year
6
(84,840)
(84,840)
Net assets/(liabilities)
10,473
(760)
Capital and reserves
Share premium
24
24
Revaluation reserve
(10,183)
(10,183)
Profit and loss account
20,632
9,399
Shareholders' funds
10,473
(760)
For the year ending 31 August 2025 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 10 April 2026 and were signed on its behalf by
Hiten Katechia Director Company Registration No. 12877781
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HDK Property Group Limited Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
HDK Property Group Limited is a private company, limited by shares, registered in England and Wales, registration number 12877781. The registered office is FIRST FLOOR, 85, GREAT PORTLAND STREET, LONDON, W1W 7LT, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
4
Investment property
2025
£
Fair value at 1 September 2024
412,100
At 31 August 2025
412,100
5
Creditors: amounts falling due within one year
2025
2024
£
£
Taxes and social security
2,635
1,455
Loans from directors
356,593
356,594
Accruals
-
85
359,228
358,134
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HDK Property Group Limited Notes to the Accounts for the year ended 31 August 2025
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
84,840
84,840
Aggregate of amounts that fall due for payment after five years
-
84,840
Included in long term creditors is a bank loan secured on the investment property. A personal guarantee has been provided.
7
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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