MANAS PROPERTY INVESTMENTS LTD


Director	Ms D K Arora


Registered Address	42 Lytton Road
	Barnet
	EN5 5BY


Registered Number	16315472 (England and Wales)

Statement of Financial Position
30 September 2025

	Notes	2025
		£	£
Fixed assets
Investment property	3		510,362
			510,362
Current assets
Debtors	4	19,768
Cash at bank and on hand		935
		20,703
Creditors amounts falling due within one year	5	(179,740)
Net current assets (liabilities)			(159,037)
Total assets less current liabilities			351,325
Creditors amounts falling due after one year	6		(362,691)
Net assets			(11,366)
Capital and reserves
Called up share capital			100
Profit and loss account			(11,466)
Shareholders' funds			(11,366)

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 29 June 2026, and are signed on its behalf by:

Ms D K Arora
Director
Registered Company No. 16315472

MANAS PROPERTY INVESTMENTS LTD

Notes to the Financial Statements
for the period ended 30 September 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Investment property
	The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.

2.	Average number of employees


		2025
	Average number of employees during the year	0

3.	Investment property


		£
	Additions	510,362
	At 30 September 25	510,362

4.	Debtors: amounts due within one year

		2025
		£
	Prepayments and accrued income	19,768
	Total	19,768

5.	Creditors: amounts due within one year

		2025
		£
	Bank borrowings and overdrafts	14,484
	Other creditors	163,240
	Accrued liabilities and deferred income	2,016
	Total	179,740

6.	Creditors: amounts due after one year

		2025
		£
	Bank borrowings and overdrafts	362,691
	Total	362,691

7.	Secured creditors
	The bank loans are secured under a standard mortgage charge.

8.	Related party transactions
	As of the balance sheet date, included in creditors due within one year is £163,240, due and payable to directors. The amount is interest-free and repayable upon demand.