Registration number: 11062936

Engenius Properties Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 7

Engenius Properties Limited

Company Information

Directors

Mr Kavninder Singh Parmeet Jawanda

Registered office

47 Welford Road Shirley Solihull B90 3HX

Accountants

RiverView Portfolio Limited 1 Market Hill Calne Wiltshire SN11 0BT

Engenius Properties Limited

(Registration number: 11062936)
Balance Sheet as at 30 November 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	472	936
Investment property	5	1,511,310	1,200,000
		1,511,782	1,200,936
Current assets
Debtors	6	6,013	7,899
Cash at bank and in hand		11,083	53,831
		17,096	61,730
Creditors: Amounts falling due within one year	7	(13,699)	(16,152)
Net current assets		3,397	45,578
Total assets less current liabilities		1,515,179	1,246,514
Creditors: Amounts falling due after more than one year	7	(1,096,665)	(863,454)
Provisions for liabilities		(66,513)	(66,513)
Net assets		352,001	316,547
Capital and reserves
Called up share capital		120	120
Revaluation reserve		283,556	283,556
Retained earnings		68,325	32,871
Shareholders' funds		352,001	316,547

For the financial year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 9 June 2026 and signed on its behalf by:
 

Engenius Properties Limited

(Registration number: 11062936)
Balance Sheet as at 30 November 2025 (continued)

......................................... Mr Kavninder Singh Director

Engenius Properties Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
47 Welford Road
Shirley
Solihull
B90 3HX

These financial statements were authorised for issue by the Board on 9 June 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures & Fittings	15% Reducing Balance

Engenius Properties Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025 (continued)

2	Accounting policies (continued)

Computer Equipment

25% Straight Line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

Engenius Properties Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025 (continued)

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 December 2024	2,640	2,640
At 30 November 2025	2,640	2,640
Depreciation
At 1 December 2024	1,704	1,704
Charge for the year	464	464
At 30 November 2025	2,168	2,168
Carrying amount
At 30 November 2025	472	472
At 30 November 2024	936	936

5	Investment properties

	2025 £
At 1 December	1,491,500
Additions	19,810
At 30 November	1,511,310

The fair value of the properties at the year end has been arrived at on the basis of a valuation carried out at
that date by the director of the company, who is not a professionally qualified valuer. The valuation was arrived at by reference to the market evidence of transaction prices for similar properties in the location the properties are situated.

6

Debtors

	2025 £	2024 £
Other debtors	2,400	7,175
Prepayments	3,613	724
	6,013	7,899

Engenius Properties Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025 (continued)

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Taxation and social security	8,703	7,897
Accruals and deferred income	1,080	1,080
Other creditors	3,916	7,175
	13,699	16,152

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	8	1,096,665	863,454

8	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	1,027,210	860,300
Other borrowings	69,455	3,154
	1,096,665	863,454