Companies House 2024-10-01 2025-09-30 2025-09-30 false true iso4217:GBP xbrli:pure 09237823 2023-10-01 2024-09-30 09237823 2025-09-30 09237823 2024-10-01 2025-09-30 09237823 2024-09-30 09237823 curr:PoundSterling 2024-10-01 2025-09-30 09237823 uk-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 09237823 uk-bus:FRS102 2024-10-01 2025-09-30 09237823 uk-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 09237823 uk-bus:AbridgedAccounts 2024-10-01 2025-09-30 09237823 uk-bus:RegisteredOffice 2024-10-01 2025-09-30 09237823 uk-bus:Director40 2024-10-01 2025-09-30 09237823 uk-bus:Director1 2024-10-01 2025-09-30 09237823 uk-bus:Director2 2024-10-01 2025-09-30 09237823 uk-bus:Director3 2024-10-01 2025-09-30 09237823 uk-bus:Director4 2024-10-01 2025-09-30 09237823 uk-bus:Director5 2024-10-01 2025-09-30 09237823 uk-bus:Director6 2024-10-01 2025-09-30 09237823 uk-bus:Director7 2024-10-01 2025-09-30 09237823 uk-bus:Director8 2024-10-01 2025-09-30 09237823 uk-bus:Director9 2024-10-01 2025-09-30 09237823 uk-bus:Director10 2024-10-01 2025-09-30 09237823 uk-bus:Director11 2024-10-01 2025-09-30 09237823 uk-bus:Director12 2024-10-01 2025-09-30 09237823 uk-bus:Director13 2024-10-01 2025-09-30 09237823 uk-bus:Director14 2024-10-01 2025-09-30 09237823 uk-bus:Director15 2024-10-01 2025-09-30 09237823 uk-bus:Director16 2024-10-01 2025-09-30 09237823 uk-bus:Director17 2024-10-01 2025-09-30 09237823 uk-bus:Director18 2024-10-01 2025-09-30 09237823 uk-bus:Director19 2024-10-01 2025-09-30 09237823 uk-bus:Director20 2024-10-01 2025-09-30 09237823 uk-bus:CompanySecretary1 2024-10-01 2025-09-30 09237823 core:AfterOneYear 2025-09-30 09237823 core:AfterOneYear 2024-09-30 09237823 core:WithinOneYear 2025-09-30 09237823 core:WithinOneYear 2024-09-30 09237823 core:WithinOneYear 2024-10-01 2025-09-30 09237823 core:AfterOneYear 2025-09-30 09237823 core:AfterOneYear 2024-09-30 09237823 core:AfterOneYear 2024-10-01 2025-09-30 09237823 core:ShareCapital 2025-09-30 09237823 core:ShareCapital 2024-09-30 09237823 core:SharePremium 2025-09-30 09237823 core:SharePremium 2024-09-30 09237823 core:OtherReservesSubtotal 2025-09-30 09237823 core:OtherReservesSubtotal 2024-09-30 09237823 core:RevaluationReserve 2025-09-30 09237823 core:RevaluationReserve 2024-09-30 09237823 core:RetainedEarningsAccumulatedLosses 2025-09-30 09237823 core:RetainedEarningsAccumulatedLosses 2024-09-30 09237823 core:Associate1 2024-10-01 2025-09-30 09237823 core:Associate1 2024-09-30 09237823 core:Associate1 2025-09-30 09237823 core:Associate2 2024-10-01 2025-09-30 09237823 core:Associate2 2024-09-30 09237823 core:Associate2 2025-09-30 09237823 core:Associate3 2024-10-01 2025-09-30 09237823 core:Associate3 2024-09-30 09237823 core:Associate3 2025-09-30 09237823 core:Associate4 2024-10-01 2025-09-30 09237823 core:Associate4 2024-09-30 09237823 core:Associate4 2025-09-30 09237823 core:Associate5 2024-10-01 2025-09-30 09237823 core:Associate5 2024-09-30 09237823 core:Associate5 2025-09-30 09237823 core:Associate6 2024-10-01 2025-09-30 09237823 core:Associate6 2024-09-30 09237823 core:Associate6 2025-09-30 09237823 core:Associate7 2024-10-01 2025-09-30 09237823 core:Associate7 2024-09-30 09237823 core:Associate7 2025-09-30 09237823 core:Associate8 2024-10-01 2025-09-30 09237823 core:Associate8 2024-09-30 09237823 core:Associate8 2025-09-30 09237823 core:Associate9 2024-10-01 2025-09-30 09237823 core:Associate9 2024-09-30 09237823 core:Associate9 2025-09-30 09237823 core:Associate10 2024-10-01 2025-09-30 09237823 core:Associate10 2024-09-30 09237823 core:Associate10 2025-09-30 09237823 core:Associate11 2024-10-01 2025-09-30 09237823 core:Associate11 2024-09-30 09237823 core:Associate11 2025-09-30 09237823 core:Associate12 2024-10-01 2025-09-30 09237823 core:Associate12 2024-09-30 09237823 core:Associate12 2025-09-30 09237823 core:Associate13 2024-10-01 2025-09-30 09237823 core:Associate13 2024-09-30 09237823 core:Associate13 2025-09-30 09237823 core:Associate14 2024-10-01 2025-09-30 09237823 core:Associate14 2024-09-30 09237823 core:Associate14 2025-09-30 09237823 core:Associate15 2024-10-01 2025-09-30 09237823 core:Associate15 2024-09-30 09237823 core:Associate15 2025-09-30 09237823 core:Associate16 2024-10-01 2025-09-30 09237823 core:Associate16 2024-09-30 09237823 core:Associate16 2025-09-30 09237823 core:Associate17 2024-10-01 2025-09-30 09237823 core:Associate17 2024-09-30 09237823 core:Associate17 2025-09-30 09237823 core:Associate18 2024-10-01 2025-09-30 09237823 core:Associate18 2024-09-30 09237823 core:Associate18 2025-09-30 09237823 core:Associate19 2024-10-01 2025-09-30 09237823 core:Associate19 2024-09-30 09237823 core:Associate19 2025-09-30 09237823 core:Associate20 2024-10-01 2025-09-30 09237823 core:Associate20 2024-09-30 09237823 core:Associate20 2025-09-30 09237823 core:Associate1 2024-10-01 2025-09-30 09237823 core:Associate2 2024-10-01 2025-09-30 09237823 core:Associate3 2024-10-01 2025-09-30 09237823 core:Associate4 2024-10-01 2025-09-30 09237823 core:Associate5 2024-10-01 2025-09-30 09237823 core:Associate6 2024-10-01 2025-09-30 09237823 core:Associate7 2024-10-01 2025-09-30 09237823 core:Associate8 2024-10-01 2025-09-30 09237823 core:Associate9 2024-10-01 2025-09-30 09237823 core:Associate10 2024-10-01 2025-09-30 09237823 core:Associate11 2024-10-01 2025-09-30 09237823 core:Associate12 2024-10-01 2025-09-30 09237823 core:Associate13 2024-10-01 2025-09-30 09237823 core:Associate14 2024-10-01 2025-09-30 09237823 core:Associate15 2024-10-01 2025-09-30 09237823 core:Associate16 2024-10-01 2025-09-30 09237823 core:Associate17 2024-10-01 2025-09-30 09237823 core:Associate18 2024-10-01 2025-09-30 09237823 core:Associate19 2024-10-01 2025-09-30 09237823 core:Associate20 2024-10-01 2025-09-30 09237823 uk-bus:Director1 1 2024-10-01 2025-09-30 09237823 uk-bus:Director1 1 2024-09-30 09237823 uk-bus:Director1 1 2025-09-30 09237823 uk-bus:Director2 2 2024-10-01 2025-09-30 09237823 uk-bus:Director2 2 2024-09-30 09237823 uk-bus:Director2 2 2025-09-30 09237823 uk-bus:Director1 3 2024-10-01 2025-09-30 09237823 uk-bus:Director1 3 2024-09-30 09237823 uk-bus:Director1 3 2025-09-30 09237823 uk-bus:Director4 4 2024-10-01 2025-09-30 09237823 uk-bus:Director4 4 2024-09-30 09237823 uk-bus:Director4 4 2025-09-30 09237823 uk-bus:Director5 5 2024-10-01 2025-09-30 09237823 uk-bus:Director5 5 2024-09-30 09237823 uk-bus:Director5 5 2025-09-30 09237823 uk-bus:Director6 6 2024-10-01 2025-09-30 09237823 uk-bus:Director6 6 2024-09-30 09237823 uk-bus:Director6 6 2025-09-30 09237823 uk-bus:Director7 7 2024-10-01 2025-09-30 09237823 uk-bus:Director7 7 2024-09-30 09237823 uk-bus:Director7 7 2025-09-30 09237823 uk-bus:Director8 8 2024-10-01 2025-09-30 09237823 uk-bus:Director8 8 2024-09-30 09237823 uk-bus:Director8 8 2025-09-30 09237823 uk-bus:Director9 9 2024-10-01 2025-09-30 09237823 uk-bus:Director9 9 2024-09-30 09237823 uk-bus:Director9 9 2025-09-30 09237823 uk-bus:Director10 10 2024-10-01 2025-09-30 09237823 uk-bus:Director10 10 2024-09-30 09237823 uk-bus:Director10 10 2025-09-30 09237823 uk-bus:Director11 11 2024-10-01 2025-09-30 09237823 uk-bus:Director11 11 2024-09-30 09237823 uk-bus:Director11 11 2025-09-30 09237823 uk-bus:Director12 12 2024-10-01 2025-09-30 09237823 uk-bus:Director12 12 2024-09-30 09237823 uk-bus:Director12 12 2025-09-30 09237823 uk-bus:Director13 13 2024-10-01 2025-09-30 09237823 uk-bus:Director13 13 2024-09-30 09237823 uk-bus:Director13 13 2025-09-30 09237823 uk-bus:Director14 14 2024-10-01 2025-09-30 09237823 uk-bus:Director14 14 2024-09-30 09237823 uk-bus:Director14 14 2025-09-30 09237823 uk-bus:Director15 15 2024-10-01 2025-09-30 09237823 uk-bus:Director15 15 2024-09-30 09237823 uk-bus:Director15 15 2025-09-30 09237823 uk-bus:Director16 16 2024-10-01 2025-09-30 09237823 uk-bus:Director16 16 2024-09-30 09237823 uk-bus:Director16 16 2025-09-30 09237823 uk-bus:Director17 17 2024-10-01 2025-09-30 09237823 uk-bus:Director17 17 2024-09-30 09237823 uk-bus:Director17 17 2025-09-30 09237823 uk-bus:Director18 18 2024-10-01 2025-09-30 09237823 uk-bus:Director18 18 2024-09-30 09237823 uk-bus:Director18 18 2025-09-30 09237823 uk-bus:Director19 19 2024-10-01 2025-09-30 09237823 uk-bus:Director19 19 2024-09-30 09237823 uk-bus:Director19 19 2025-09-30 09237823 uk-bus:Director20 20 2024-10-01 2025-09-30 09237823 uk-bus:Director20 20 2024-09-30 09237823 uk-bus:Director20 20 2025-09-30 09237823 1 2024-10-01 2025-09-30 09237823 2 2024-10-01 2025-09-30 09237823 3 2024-10-01 2025-09-30

# PUSTI INVESTMENTS LIMITED

## Company Registration Number:
09237823 (England and Wales)

## Unaudited abridged accounts for the year ended 30 September 2025

## Period of accounts

## Start date: 01 October 2024

## End date: 30 September 2025

# PUSTI INVESTMENTS LIMITED

## Contents of the Financial Statements

for the Period Ended 30 September 2025

Balance sheet |
Notes |

# PUSTI INVESTMENTS LIMITED

## Balance sheet

As at 30 September 2025

| Notes | 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Fixed assets
Tangible assets: | 3 | 1,515,914 | 1,515,914
Total fixed assets: |  | 1,515,914 | 1,515,914
Current assets
Debtors: |  | 3,532 | 1,784
Cash at bank and in hand: |  | 368,143 | 320,431
Total current assets: |  | 371,675 | 322,215
Creditors: amounts falling due within one year: | 4 | (1,568,136) | (1,567,031)
Net current assets (liabilities): |  | (1,196,461) | (1,244,816)
Total assets less current liabilities: |  | 319,453 | 271,098
Total net assets (liabilities): |  | 319,453 | 271,098
Capital and reserves
Called up share capital: |  | 100 | 100
Profit and loss account: |  | 319,353 | 270,998
Shareholders funds: |  | 319,453 | 271,098

The notes form part of these financial statements

# PUSTI INVESTMENTS LIMITED

## Balance sheet statements

For the year ending 30 September 2025 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 04 April 2026
and signed on behalf of the board by:

Name: J G MASHRU
Status: Director

The notes form part of these financial statements

# PUSTI INVESTMENTS LIMITED

## Notes to the Financial Statements

for the Period Ended 30 September 2025

## 1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

## Turnover policy

Turnover represents rent receivable and other recharges in respect of the investment properties. Rent receivable is recognised on a straight line basis over the period, after taking into account any incentives offered and any stepped increases in rental income, in accordance with the rental agreements.

## Tangible fixed assets and depreciation policy

Tangible fixed assets are stated at cost, net of depreciation and any provision for impairment. Depreciation is calculated to write down the cost of all tangible fixed assets by equal annual instalments over their expected useful lives. The rates generally applicable are: Fixtures, fittings and equipment - 5 years

## Other accounting policies

Investment properties Investment property is initially stated at cost and is subsequently stated at fair value at the reporting date with changes in fair value being recognised in profit or loss. The treatment is contrary to the Companies Act 2006 which states that fixed assets should be depreciated but is, in the opinion of the directors, necessary in order to give a true and fair view of the financial position of the company. Debtors Short term debtors are measured at the transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment. Creditors Short term trade creditors are measured at transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. 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 and deferred taxation assets and liabilities are not discounted. Current tax is recognised at the amount payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Deferred tax Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that * The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and * Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the difference between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using the tax rates that have been enacted or substantively enacted by the reporting date. Financial instruments The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares. Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable or payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade payables or receivables, are measured initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However if the arrangements of a short term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate or in the case of an out-right short-term loan not at market rate, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted are a market rate of interest for a similar debt instrument and subsequently at amortised cost.

# PUSTI INVESTMENTS LIMITED

## Notes to the Financial Statements

for the Period Ended 30 September 2025

## 2. Employees

| 2025 | 2024
--- | --- | ---
Average number of employees during the period | 2 | 2

# PUSTI INVESTMENTS LIMITED

## Notes to the Financial Statements

for the Period Ended 30 September 2025

## 3. Tangible Assets

| Total
--- | ---
Cost | £
At 01 October 2024 | 1,520,250
At 30 September 2025 | 1,520,250
Depreciation |
At 01 October 2024 | 4,336
At 30 September 2025 | 4,336
Net book value |
At 30 September 2025 | 1,515,914
At 30 September 2024 | 1,515,914

# PUSTI INVESTMENTS LIMITED

## Notes to the Financial Statements

for the Period Ended 30 September 2025

## 4. Creditors: amounts falling due within one year note

Taxation £12,755 £10,893 Amount due to directors £1,554,625 £1,555,748 Accruals and deferred income £756 £390