REGISTERED NUMBER: 01336406 (England and Wales)

DUNSCREST LIMITED

REPORT OF THE DIRECTORS AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page

Company Information

1

Report of the Directors

2

Profit and Loss Account

3

Statement of Financial Position

4

to

5

Notes to the Financial Statements

6

to

9

DIRECTORS:

Mr N S Khera

Ms H M Khera

Mr A S Khera

SECRETARY:

Ms H M Khera

REGISTERED OFFICE:

84 Westbourne Park Road

London

W2 5PL

REGISTERED NUMBER:

01336406 (England and Wales)

ACCOUNTANTS:

Sugarwhite Meyer Accountants Ltd

First Floor

94 Stamford Hill

London

N16 6XS

The directors present their report with the financial statements of the company for the year ended 30 September 2025.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 October 2024 to the date of this report.

Mr N S Khera

Ms H M Khera

Mr A S Khera

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

Mr A S Khera - Director

25 June 2026

TURNOVER

384,631

294,970

Cost of sales

102,500

181,217

GROSS PROFIT

282,131

113,753

Administrative expenses

216,635

243,420

OPERATING PROFIT/(LOSS)

65,496

(129,667

)

Interest receivable and similar income

487

2,114

65,983

(127,553

)

Interest payable and similar expenses

26,792

26,792

PROFIT/(LOSS) BEFORE TAXATION

39,191

(154,345

)

Tax on profit/(loss)

5

-

-

PROFIT/(LOSS) FOR THE FINANCIAL YEAR

39,191

(154,345

)

FIXED ASSETS

Tangible assets

7

608,853

612,989

Investments

8

100,000

100,000

708,853

712,989

CURRENT ASSETS

Stocks

691,750

691,750

Debtors

9

-

8,955

Cash at bank and in hand

63,786

12,724

755,536

713,429

CREDITORS

Amounts falling due within one year

10

27,009

27,729

NET CURRENT ASSETS

728,527

685,700

TOTAL ASSETS LESS CURRENT LIABILITIES

1,437,380

1,398,689

CREDITORS

Amounts falling due after more than one year

11

896,063

896,063

NET ASSETS

541,317

502,626

CAPITAL AND RESERVES

Called up share capital

5,100

5,100

Revaluation reserve

59,750

59,750

Fair value reserve

200,000

200,000

Retained earnings

276,467

237,776

SHAREHOLDERS' FUNDS

541,317

502,626

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 25 June 2026 and were signed on its behalf by:

Mr A S Khera - Director

1.	STATUTORY INFORMATION

Dunscrest Limited 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared on the historical cost basis, as modified to include investment properties measured at fair value through profit or loss.

Significant judgements and estimates

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. The estimates and underlying assumptions are reviewed on an ongoing basis.

Turnover

Turnover is recognised at the fair value of the consideration receivable in respect of services provided in the normal course of business. The turnover of the company is represented by rents and charges receivable in respect of the company's investment portfolio.

Tangible fixed assets

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

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 9 ) .

5.

TAXATION

Analysis of the tax charge

No liability to UK corporation tax arose for the year ended 30 September 2025 nor for the year ended 30 September 2024.

6.

DIVIDENDS

2025

2024

£

£

Ordinary shares of £1 each

Final

500

500

7.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

Motor

property

fittings

vehicles

Totals

£

£

£

£

COST OR VALUATION

At 1 October 2024

and 30 September 2025

590,000

154,542

28,857

773,399

DEPRECIATION

At 1 October 2024

-

138,440

21,970

160,410

Charge for year

-

2,415

1,721

4,136

At 30 September 2025

-

140,855

23,691

164,546

NET BOOK VALUE

At 30 September 2025

590,000

13,687

5,166

608,853

At 30 September 2024

590,000

16,102

6,887

612,989

8.	FIXED ASSET INVESTMENTS

Unlisted

investment

£

COST

At 1 October 2024

and 30 September 2025

100,000

NET BOOK VALUE

At 30 September 2025

100,000

At 30 September 2024

100,000

9.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Prepayments

-

8,955

10.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

PAYE and NIC

1,909

7,409

NEST pension

554

664

Other creditors

15,000

12,500

Directors' loan accounts

3,546

1,156

Accruals and deferred income

6,000

6,000

27,009

27,729

11.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans more than 5 years by non-instalments

896,063

896,063

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more than 5 years by non-instalments

896,063

896,063

12.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

896,063

896,063

The bank loan is secured by a legal charge over the company's freehold property.

13.	RELATED PARTY DISCLOSURES

Other creditors represent amounts due to a related company under common control.