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Company registration number: 09570923
Tias Properties Limited
Unaudited filleted financial statements
30 November 2025
Tias Properties Limited
Contents
Statement of financial position
Notes to the financial statements
Tias Properties Limited
Statement of financial position
30 November 2025
2025 2024
Note £ £ £ £
Current assets
Debtors 4 197,903 197,903
Cash at bank and in hand 31 56
_______ _______
197,934 197,959
Creditors: amounts falling due
within one year 5 ( 52,189) ( 39,793)
_______ _______
Net current assets 145,745 158,166
_______ _______
Total assets less current liabilities 145,745 158,166
Creditors: amounts falling due
after more than one year 6 ( 25,222) ( 33,148)
_______ _______
Net assets 120,523 125,018
_______ _______
Capital and reserves
Called up share capital 100 100
Profit and loss account 120,423 124,918
_______ _______
Shareholders funds 120,523 125,018
_______ _______
For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 27 July 2026 , and are signed on behalf of the board by:
Naveen Vadhera
Director
Company registration number: 09570923
Tias Properties Limited
Notes to the financial statements
Year ended 30 November 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 6 Graham Park Road, Gosforth, Newcastle upon Tyne, NE3 4BH.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
4. Debtors
2025 2024
£ £
Other debtors 197,903 197,903
_______ _______
5. Creditors: amounts falling due within one year
2025 2024
£ £
Bank loans and overdrafts 7,232 7,232
Trade creditors 15,520 15,463
Social security and other taxes 5,251 5,169
Other creditors 24,186 11,929
_______ _______
52,189 39,793
_______ _______
6. Creditors: amounts falling due after more than one year
2025 2024
£ £
Bank loans and overdrafts 25,222 33,148
_______ _______
7. Directors advances, credits and guarantees
Within other creditors due within one year are amounts due to the directors of £21,931 (2024: £9,674). These are repayable on demand and interest free.
8. Related party transactions
Included within other debtors is £197,902 (2024: £197,902) due from companies under common control.Included within other creditors is £1,710 (2024: £1,710) due to companies under common control.