REGISTERED NUMBER: 07809345 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

PUNJAB HOUSE ASSOCIATED LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

W S Kakol

REGISTERED OFFICE:

2 Churchill Court

58 Station Road

North Harrow

Middlesex

HA2 7SA

REGISTERED NUMBER:

07809345 (England and Wales)

ACCOUNTANTS:

Auctus Accountants Ltd

2 Churchill Court

58 Station Road

Harrow

Middlesex

HA2 7SA

FIXED ASSETS

Tangible assets

4

163,639

192,623

Investment property

5

12,990,000

12,990,000

13,153,639

13,182,623

CURRENT ASSETS

Debtors

6

5,170,104

5,134,382

Cash at bank and in hand

7,236

28,842

5,177,340

5,163,224

CREDITORS

Amounts falling due within one year

7

693,826

613,559

NET CURRENT ASSETS

4,483,514

4,549,665

TOTAL ASSETS LESS CURRENT LIABILITIES

17,637,153

17,732,288

CREDITORS

Amounts falling due after more than one year

8

6,609,063

6,790,296

NET ASSETS

11,028,090

10,941,992

CAPITAL AND RESERVES

Called up share capital

100

100

Revaluation reserve

9

10,765,631

10,765,631

Retained earnings

262,359

176,261

11,028,090

10,941,992

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 July 2026 and were signed by:

W S Kakol - Director

1.	STATUTORY INFORMATION

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

Tangible fixed assets

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

Plant and machinery

-

15% 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 November 2024

and 31 October 2025

264,924

DEPRECIATION

At 1 November 2024

72,301

Charge for year

28,984

At 31 October 2025

101,285

NET BOOK VALUE

At 31 October 2025

163,639

At 31 October 2024

192,623

5.	INVESTMENT PROPERTY

Total

£

COST OR VALUATION

At 1 November 2024

and 31 October 2025

12,990,000

NET BOOK VALUE

At 31 October 2025

12,990,000

At 31 October 2024

12,990,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

191,660

100,738

Other debtors

4,858,444

4,887,644

Prepayments and accrued income

120,000

146,000

5,170,104

5,134,382

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans and overdrafts

108,000

108,000

Trade creditors

47,972

45,137

VAT

41,472

24,598

Other creditors

496,382

435,824

693,826

613,559

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans more 5 yr by instal

6,522,000

6,630,000

Directors' loan accounts

87,063

160,296

6,609,063

6,790,296

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

6,522,000

6,630,000

9.

RESERVES

Revaluation

reserve

£

At 1 November 2024

and 31 October 2025

10,765,631

10.	POST BALANCE SHEET EVENTS

Subsequent to the year end, a fire occurred at the company’s premises resulting in damage to property, plant and equipment and interruption to operations.

The company is in the process of assessing the full impact and has appropriate insurance coverage in place.

As this event relates to conditions arising after the reporting date, no adjustment has been made to the financial statements.