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Company Registration No. 16019434 (England and Wales)
Lini Estates Ltd Unaudited accounts for the period from 15 October 2024 to 31 October 2025
Lini Estates Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Lini Estates Ltd Company Information for the period from 15 October 2024 to 31 October 2025
Directors
DHIRAJ DHANJI KARSAN JAYSHREE KARSAN
Company Number
16019434 (England and Wales)
Registered Office
30 Ashley Drive Borehamwood Hertfordshire WD6 2JD England
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Lini Estates Ltd Statement of financial position as at 31 October 2025
2025 
Notes
£ 
Fixed assets
Investment property
4
121,154 
Current assets
Debtors
5
299 
Cash at bank and in hand
3,066 
3,365 
Creditors: amounts falling due within one year
6
(42,420)
Net current liabilities
(39,055)
Total assets less current liabilities
82,099 
Creditors: amounts falling due after more than one year
7
(85,470)
Net liabilities
(3,371)
Capital and reserves
Called up share capital
100 
Profit and loss account
(3,471)
Shareholders' funds
(3,371)
For the period ending 31 October 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 16 March 2026 and were signed on its behalf by
DHIRAJ DHANJI KARSAN Director Company Registration No. 16019434
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Lini Estates Ltd Notes to the Accounts for the period from 15 October 2024 to 31 October 2025
1
Statutory information
Lini Estates Ltd is a private company, limited by shares, registered in England and Wales, registration number 16019434. The registered office is 30 Ashley Drive, Borehamwood, Hertfordshire, WD6 2JD, 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
These financial statements for the period from 15 October 2024 to 31 October 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 15 October 2024. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
Presentation currency
The accounts are presented in £ sterling.
Going concern
In accordance with their responsibilities as director, the director has considered the appropriateness ofthe going concern basis for the preparation ofthe financial statements. With the continuing financial support from the shareholders, the director has reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the director continue to adopt the going concern basis of accounting in preparing the financial statements.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgement, estimates and assumptions that affect the amounts reported. These estimates and judgement are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The items in the financial statements where these judgement and estimates include assessing the carrying value of investments, recoverability of debtors, current and deferred taxation, depreciation of tangible fixed assets.
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Lini Estates Ltd Notes to the Accounts for the period from 15 October 2024 to 31 October 2025
Investment property
Investment property is initially recorded at cost, which includes purchase price and directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit and loss. If a reliable measure of fair value is no longer available without undue cost or effort for an item of investment property, it shall be transferred to tangible assets and treated as such until it is expected that fair value will be reliably measurable on an on-going basis.
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. Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit and loss. Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
4
Investment property
2025 
£ 
Additions
121,154 
At 31 October 2025
121,154 
Investment property consists of leasehold property and is measured at cost, comprising the original purchase price and any directly attributable expenditure. The directors do not believe this is materially different to the open market value.
5
Debtors
2025 
£ 
Amounts falling due within one year
Accrued income and prepayments
299 
6
Creditors: amounts falling due within one year
2025 
£ 
Loans from directors
42,420 
7
Creditors: amounts falling due after more than one year
2025 
£ 
Bank loans
85,470 
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Lini Estates Ltd Notes to the Accounts for the period from 15 October 2024 to 31 October 2025
8
Average number of employees
During the period the average number of employees was 0.
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