Mohan Singh Properties Limited - Limited company accounts 25.1

REGISTERED NUMBER: 04909727 (England and Wales)

Report of the Directors and

Financial Statements

for the Year Ended

30 September 2025

for

Mohan Singh Properties Limited

Page

Company Information

1

Report of the Directors

2

Income Statement

3

Statement of Financial Position

4

Statement of Changes in Equity

6

Notes to the Financial Statements

7

DIRECTORS:

Mr S Singh

Mrs C Singh

SECRETARY:

Mrs C Singh

REGISTERED OFFICE:

c/o Parker Cavendish, Suite 301

Stanmore Business and Innovation Centre

Howard Road

Stanmore

Middlesex

HA7 1FW

REGISTERED NUMBER:

04909727 (England and Wales)

ACCOUNTANTS:

Parker Cavendish

Chartered Accountants

Suite 301, Stanmore Business

and Innovation Centre

Howard Road

Stanmore

Middlesex

HA7 1FW

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 S Singh

Mrs C Singh

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:

Mrs C Singh - Director

4 July 2026

REVENUE

312,658

303,892

Administrative expenses

(138,754

)

(107,944

)

173,904

195,948

Other operating income

-

(2,044

)

Gain/loss on revaluation of investment
property

-

100,000

OPERATING PROFIT

173,904

293,904

Interest receivable and similar income

727

1,231

174,631

295,135

Interest payable and similar expenses

(88,887

)

(99,705

)

PROFIT BEFORE TAXATION

85,744

195,430

Tax on profit

(18,972

)

(47,081

)

PROFIT FOR THE FINANCIAL YEAR

66,772

148,349

FIXED ASSETS

Property, plant and equipment

4

-

Investment property

5

5,275,000

CURRENT ASSETS

Debtors

6

20,101

18,340

Cash at bank

25,402

92,752

45,503

111,092

CREDITORS

Amounts falling due within one year

7

(1,733,570

)

(1,853,809

)

NET CURRENT LIABILITIES

(1,688,067

)

(1,742,717

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

3,586,933

3,532,283

CREDITORS

Amounts falling due after more than one
year

8

(1,454,557

)

(1,466,679

)

PROVISIONS FOR LIABILITIES

(45,779

)

(45,779

)

NET ASSETS

2,086,597

2,019,825

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

2,086,497

2,019,725

SHAREHOLDERS' FUNDS

2,086,597

2,019,825

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 4 July 2026 and were signed on its behalf by:

Mrs C Singh - Director

Mr S Singh - Director

Called up

share

Retained

Total

capital

earnings

equity

£

Balance at 1 October 2023

100

1,871,376

1,871,476

Changes in equity

Total comprehensive income

-

148,349

Balance at 30 September 2024

100

2,019,725

2,019,825

Changes in equity

Total comprehensive income

-

66,772

Balance at 30 September 2025

100

2,086,497

2,086,597

1.	STATUTORY INFORMATION

Mohan Singh Properties 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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

Income comprises rent receivable from investment properties and is recognised on an accruals basis.

Tangible fixed assets

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

Fixtures and fittings

-

Straight line over 5 years

Investment property

Fixed asset investment properties are stated at fair value with aggregate changes in valuation taken to profit and loss.

No depreciation is provided on the company's freehold and long leasehold properties.

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 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

and

fittings

£

COST

At 1 October 2024

and 30 September 2025

3,391

DEPRECIATION

At 1 October 2024

and 30 September 2025

3,391

NET BOOK VALUE

At 30 September 2025

-

At 30 September 2024

-

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 October 2024

and 30 September 2025

5,275,000

NET BOOK VALUE

At 30 September 2025

5,275,000

At 30 September 2024

5,275,000

Fair value at 30 September 2025 is represented by:

£

Valuation in 2025

5,275,000

If the investment properties had not been revalued they would have been included at the following historical cost:

2025

2024

£

Cost

4,530,226

Investment properties were valued on an open market basis on 30 September 2025 by the company's directors .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

2,946

1,300

Other debtors

7,410

Prepayments & accrued income

9,745

9,630

20,101

18,340

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Bank loans and overdrafts

4,100

3,775

Trade creditors

971

Tax

18,972

22,137

Other creditors

9,261

Directors' current accounts

1,693,180

1,810,890

Accruals & deferred income

7,086

6,775

1,733,570

1,853,809

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

Bank loans 1-2 years

12,300

15,101

Bank loans more than 5 years

23,308

24,980

Mortgages

1,418,949

1,426,598

1,454,557

1,466,679

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more than 5 years

23,308

24,980

Mortgages

1,418,949

1,426,598

1,442,257

1,451,578

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

Bank loans

39,708

43,856

Other loans

1,418,949

1,426,598

1,458,657

1,470,454

The bank loan and mortgages are secured against the company's freehold and long leasehold investment properties.

10.	RETAINED EARNING

The retained earnings of £2,086,497 (2024: £2,019,725) are comprised of distributable reserves of £1,387,503 (2024: £1,320,731) and non-distributable reserves of £698,994 (2024: £698,994) which relate to property revaluations less deferred tax provision.