REGISTERED NUMBER: 10841483 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

DEE PROPERTY SERVICES LTD

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

Mr Rupesh Mansukh Pankhania

Mr Mansukh Naran Pankhania

SECRETARY:

Mrs Diwaliben Mansukh Pankhania

REGISTERED OFFICE:

Kemp House

160 City Road

London

EC1V 2NX

REGISTERED NUMBER:

10841483 (England and Wales)

ACCOUNTANTS:

Sterling Accounts Limited

t/a Sterling

Chartered Accountants

505 Pinner Road

Harrow

Middlesex

HA2 6EH

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Dee Property Services Ltd for the year ended 31 March 2026 which comprise the Profit and loss account, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Dee Property Services Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Dee Property Services Ltd and state those matters that we have agreed to state to the Board of Directors of Dee Property Services Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Dee Property Services Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Dee Property Services Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Dee Property Services Ltd. You consider that Dee Property Services Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Dee Property Services Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Sterling Accounts Limited

t/a Sterling

Chartered Accountants

505 Pinner Road

Harrow

Middlesex

HA2 6EH

1 July 2026

FIXED ASSETS

Tangible assets

4

2,135

2,118

Investment property

5

1,244,000

1,244,000

1,246,135

1,246,118

CURRENT ASSETS

Cash at bank

6,800

6,501

CREDITORS

Amounts falling due within one year

6

216,390

224,411

NET CURRENT LIABILITIES

(209,590

)

(217,910

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,036,545

1,028,208

CREDITORS

Amounts falling due after more than one year

7

(791,380

)

(791,380

)

PROVISIONS FOR LIABILITIES

(43,228

)

(43,228

)

NET ASSETS

201,937

193,600

CAPITAL AND RESERVES

Called up share capital

100

100

Fair value reserve

188,168

188,168

Retained earnings

13,669

5,332

SHAREHOLDERS' FUNDS

201,937

193,600

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 June 2026 and were signed on its behalf by:

Mr Rupesh Mansukh Pankhania - Director

1.	STATUTORY INFORMATION

Dee Property Services Ltd 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.	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 as modified by the revaluation of certain assets.

Turnover

Turnover represents revenue recognised by the company in respect of property rental income.

Turnover is recognised when the company has a right to consideration.

Tangible fixed assets

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

Computer equipment

-

20% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 April 2025

3,080

Additions

551

At 31 March 2026

3,631

DEPRECIATION

At 1 April 2025

962

Charge for year

534

At 31 March 2026

1,496

NET BOOK VALUE

At 31 March 2026

2,135

At 31 March 2025

2,118

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

and 31 March 2026

1,244,000

NET BOOK VALUE

At 31 March 2026

1,244,000

At 31 March 2025

1,244,000

Fair value at 31 March 2026 is represented by:

£

Valuation in 2020

120,695

Valuation in 2023

(57,201

)

Valuation in 2025

167,500

Cost

1,013,006

1,244,000

In the opinion of the directors the fair value of the investment properties as at 31 March 2026 is not significantly different to that stated above.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Taxation and social security

2,435

1,248

Other creditors

213,955

223,163

216,390

224,411

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

791,380

791,380

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans

791,380

791,380

8.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank loans

791,380

791,380

The bank loan is secured by a fixed charge over all the three investment properties of the company.

9.	OTHER FINANCIAL COMMITMENTS

At the balance sheet date the total amount of commitments is £3,370 (2025: £3,860).

10.	RELATED PARTY DISCLOSURES

During the year, total dividends of £500 (2025: £500) were paid to the directors.

Included within creditors amounts falling due within one year is a balance of £12,516 2025: £221,568) due to the directors of the company.