EIGHTH PROPERTY INVESTMENT LIMITED


Director	Sahil Kakkar


Registered Address	Windsor Park House
	2-4 Sheet Street
	Windsor
	SL4 1BG


Registered Number	10738645 (England and Wales)

Balance Sheet as at
30 September 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		65,064		-
Investment property	4		8,461,572		8,460,000
			8,526,636		8,460,000
Current assets
Debtors	5	157,570		97,470
Cash at bank and on hand		24,246		13,658
		181,816		111,128
Creditors amounts falling due within one year	6	(2,460,004)		(2,940,012)
Net current assets (liabilities)			(2,278,188)		(2,828,884)
Total assets less current liabilities			6,248,448		5,631,116
Creditors amounts falling due after one year	7		(2,801,284)		(2,238,159)
Provisions for liabilities	8		(361,469)		(345,213)
Net assets			3,085,695		3,047,744
Capital and reserves
Called up share capital			1,000		1,000
Profit and loss account			3,084,695		3,046,744
Shareholders' funds			3,085,695		3,047,744

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 1 July 2026, and are signed on its behalf by:

Sahil Kakkar
Director
Registered Company No. 10738645

EIGHTH PROPERTY INVESTMENT LIMITED

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

1.	Accounting policies

	Statutory information
	Eighth Property Investment 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.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	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).

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

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover 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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Current 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.

Current 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 between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Reducing balance (%)
	Plant and machinery	25
	Fixtures and fittings	25
	Office Equipment	25

	Investment property
	The Company carries its investment properties at fair value, with changes in fair values being recognised in the income statement. In addition, it measures land and buildings at revalued amounts with changes in fair value being recognised in other comprehensive income. Investment property whose fair value can be measured reliably without undue cost or effort shall be measured at fair value at each reporting date with changes in fair value recognised in profit or loss. If a property interest held under a lease is classified as investment property, the item accounted for at fair value is that interest and not the underlying property. Investment properties are derecognised when either they have been disposed of or when the investment property is permanently withdrawn from use and no future economic benefit is expected from its disposal. Any gains or losses on the retirement or disposal of investment property, is recognised in the income statement in the period of derecognition. Transfers are made to or from investment property only when there is a change in use.

Investment property

The Company carries its investment properties at fair value, with changes in fair values being recognised in the income statement. In addition, it measures land and buildings at revalued amounts with changes in fair value being recognised in other comprehensive income.

Investment property whose fair value can be measured reliably without undue cost or effort shall be measured at fair value at each reporting date with changes in fair value recognised in profit or loss. If a property interest held under a lease is classified as investment property, the item accounted for at fair value is that interest and not the underlying property.

Investment properties are derecognised when either they have been disposed of or when the investment property is permanently withdrawn from use and no future economic benefit is expected from its disposal. Any gains or losses on the retirement or disposal of investment property, is recognised in the income statement in the period of derecognition. Transfers are made to or from investment property only when there is a change in use.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Plant & machinery	Office Equipment	Total
	£	£	£
Cost or valuation
Additions	69,117	1,793	70,910
At 30 September 25	69,117	1,793	70,910
Depreciation and impairment
Charge for year	5,754	92	5,846
At 30 September 25	5,754	92	5,846
Net book value
At 30 September 25	63,363	1,701	65,064
At 30 September 24	-	-	-

4.	Investment property


		£
	Fair value at 01 October 24	8,460,000
	Additions	1,572
	At 30 September 25	8,461,572

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Amounts owed by group undertakings	157,570	97,470
Total	157,570	97,470

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	18,000	7,738
Amounts owed to related parties	2,350,571	2,087,255
Taxation and social security	-	18,752
Other creditors	81,743	818,817
Accrued liabilities and deferred income	9,690	7,450
Total	2,460,004	2,940,012

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	2,801,284	2,238,159
Total	2,801,284	2,238,159

8.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	361,469	345,213
Total	361,469	345,213

9.	Directors advances, credits and guarantees
	At the balance sheet date, the company owes its director £81,743 (2024: £818,817).

10.	Related party transactions
	The amount owed to and from the group undertaking includes a balance of £849,702 (2024: £893,101) owed to Savin Communications Ltd, a balance of £1,481.379 (2024: £1,1174,665 owed to Sahil Kakkar Asset Management Ltd, and a balance of £157,570 (2023: £97,470) owed by Kakkar Real Estate Ltd. The balance of £19,490 (2024: £19,490) is included in Other Creditors and is owed to S & R Real Estate Ltd.

10.

Related party transactions

The amount owed to and from the group undertaking includes a balance of £849,702 (2024: £893,101) owed to Savin Communications Ltd, a balance of £1,481.379 (2024: £1,1174,665 owed to Sahil Kakkar Asset Management Ltd, and a balance of £157,570 (2023: £97,470) owed by Kakkar Real Estate Ltd.

The balance of £19,490 (2024: £19,490) is included in Other Creditors and is owed to S & R Real Estate Ltd.