REGISTERED NUMBER: 10197577 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2025

for

Via Properties Investments Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M N Taj

M T Taj

REGISTERED OFFICE:

Regency House

33 Wood Street

Barnet

Hertfordshire

EN5 4BE

REGISTERED NUMBER:

10197577 (England and Wales)

ACCOUNTANTS:

Cartwrights

Chartered Accountants and Business Advisors

Regency House

33 Wood Street

Barnet

Hertfordshire

EN5 4BE

FIXED ASSETS

Tangible assets

4

331,926

365,673

Investment property

5

49,758,721

50,548,611

50,090,647

50,914,284

CURRENT ASSETS

Stocks

1,327,054

-

Debtors

6

1,185,228

814,479

Cash at bank

1,184,305

437,545

3,696,587

1,252,024

CREDITORS

Amounts falling due within one year

7

771,840

669,765

NET CURRENT ASSETS

2,924,747

582,259

TOTAL ASSETS LESS CURRENT LIABILITIES

53,015,394

51,496,543

CREDITORS

Amounts falling due after more than one year

8

(18,720,442

)

(17,395,142

)

PROVISIONS FOR LIABILITIES

(2,193,009

)

(2,193,009

)

NET ASSETS

32,101,943

31,908,392

CAPITAL AND RESERVES

Called up share capital

1

1

Share premium

20,123,242

20,123,242

Fair value reserve

9

9,349,143

9,349,143

Retained earnings

2,629,557

2,436,006

32,101,943

31,908,392

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 May 2026 and were signed on its behalf by:

M T Taj - Director

1.	STATUTORY INFORMATION

Via Properties Investments Ltd 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 June 2024

and 31 May 2025

769,009

DEPRECIATION

At 1 June 2024

403,336

Charge for year

33,747

At 31 May 2025

437,083

NET BOOK VALUE

At 31 May 2025

331,926

At 31 May 2024

365,673

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 June 2024

50,548,611

Disposals

(748,486

)

Revaluations

(41,404

)

At 31 May 2025

49,758,721

NET BOOK VALUE

At 31 May 2025

49,758,721

At 31 May 2024

50,548,611

During the year the directors updated the market values of the investment properties.

6.

DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/5/25

31/5/24

£

£

Other debtors

1,185,228

814,479

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/5/25

31/5/24

£

£

Bank loans and overdrafts

10,146

10,146

Taxation and social security

297,541

249,998

Other creditors

464,153

409,621

771,840

669,765

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/5/25

31/5/24

£

£

Bank loans

13,773,304

12,784,711

Other creditors

4,947,138

4,610,431

18,720,442

17,395,142

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

13,767,953

12,768,674

9.

RESERVES

Fair

value

reserve

£

At 1 June 2024

and 31 May 2025

9,349,143