REGISTERED NUMBER: 13559780 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

DRISHTI WORKS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs J Fawcett

R Fawcett

REGISTERED OFFICE:

Oak View

Village Street

Bentworth

Hampshire

GU34 5RB

REGISTERED NUMBER:

13559780 (England and Wales)

ACCOUNTANTS:

A & N (Haslemere) Limited

Aruna House

2 Kings Road

Haslemere

Surrey

GU27 2QA

FIXED ASSETS

Tangible assets

3

33,949

45,265

Investments

4

1,915,912

-

1,949,861

45,265

CURRENT ASSETS

Debtors

5

-

1,471

Cash at bank

9,891

7,454

9,891

8,925

CREDITORS

Amounts falling due within one year

6

52,115

48,938

NET CURRENT LIABILITIES

(42,224

)

(40,013

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,907,637

5,252

CREDITORS

Amounts falling due after more than one year

7

1,946,850

-

NET (LIABILITIES)/ASSETS

(39,213

)

5,252

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(39,214

)

5,251

(39,213

)

5,252

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 27 May 2026 and were signed on its behalf by:

Mrs J Fawcett - Director

1.	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.

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.

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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.

Going concern

The directors consider that there are no material uncertainties about the company's ability to continue as a

going concern. There are no material uncertainties affecting the current year's accounts

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

3.	TANGIBLE FIXED ASSETS

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 September 2024

and 31 August 2025

54,190

167

54,357

DEPRECIATION

At 1 September 2024

9,032

60

9,092

Charge for year

11,289

27

11,316

At 31 August 2025

20,321

87

20,408

NET BOOK VALUE

At 31 August 2025

33,869

80

33,949

At 31 August 2024

45,158

107

45,265

4.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

Additions

2,815,703

Disposals

(899,791

)

At 31 August 2025

1,915,912

NET BOOK VALUE

At 31 August 2025

1,915,912

Listed investments are stated at cost less any provision for impairment.

Realised gains and losses on disposal are recognised in the income statement

in the period of disposal. Investment income is recognised when the right

to receive it has been established.

The portfolios comprise listed equities, exchange-traded funds and open-

ended investment companies held in sterling and other currencies.

Investments are stated at cost less any provision for impairment in

accordance with the accounting policy.

During the year disposal proceeds of £841,306 were realised at a net

loss of £58,485, which is included within "Amounts written off

investments" in the income statement. The loss is available to carry

forward against future chargeable gains.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

-

150

Other debtors

-

1,321

-

1,471

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade creditors

408

308

Taxation and social security

(102

)

34

Other creditors

51,809

48,596

52,115

48,938

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Other creditors

1,946,850

-

8.	RELATED PARTY DISCLOSURES

At 31 August 2025 the company owed £1,993,997 (2024: £47,147) to its

directors in respect of unsecured, interest-free loans with no fixed

repayment terms. £1,946,850 of the balance was introduced during the

year to enable investment activity, and the directors have confirmed

repayment of this amount will not be sought within at least 12 months

of the balance sheet date.

The company acts as managing agent for a residential property owned

personally by the directors. Management fees of £1,350 (2024: £nil)

were charged during the year at 15% of gross rents collected.