REGISTERED NUMBER: 12744538 (England and Wales)

ANJANA TREHAN PROPERTY DEVELOPMENTS

LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Investment property

4

1,118,972

1,111,944

CURRENT ASSETS

Stocks

482,039

482,039

Debtors

5

44,453

38,248

Cash at bank

1,068

6,245

527,560

526,532

CREDITORS

Amounts falling due within one year

6

882,126

786,880

NET CURRENT LIABILITIES

(354,566

)

(260,348

)

TOTAL ASSETS LESS CURRENT LIABILITIES

764,406

851,596

CREDITORS

Amounts falling due after more than one year

7

1,085,888

1,065,788

NET LIABILITIES

(321,482

)

(214,192

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(321,483

)

(214,193

)

SHAREHOLDERS' FUNDS

(321,482

)

(214,192

)

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

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

The director acknowledges her 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 director and authorised for issue on 30 July 2026 and were signed by:

A Trehan - Director

1.	STATUTORY INFORMATION

Anjana Trehan Property Developments Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

12744538

Registered office:

6-7 Castle Gate

Castle Street

Hertford

Hertfordshire

SG14 1HD

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.

Turnover

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

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.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Creditors

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

3.	EMPLOYEES AND DIRECTORS

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

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 August 2024

1,111,944

Additions

7,028

At 31 July 2025

1,118,972

NET BOOK VALUE

At 31 July 2025

1,118,972

At 31 July 2024

1,111,944

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

44,453

38,248

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other creditors

882,126

786,880

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

1,085,888

1,065,788

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Other loans more 5yrs non-inst

315,990

315,990

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Secured loans

-

1,604,627

Loans from The Mortgage Lender Ltd, Avamore Capital Ltd and a private investor are secured against the properties at 8a Cobbetts Avenue, 93 Kirkland Avenue and 3 Ewellhurst Road respectively.

9.	RELATED PARTY DISCLOSURES

During the year the company loaned money to A Trehan (Director). At the year end, the amount due from A Trehan to the company was £33,437. (2024: £19,232)

10.	ULTIMATE CONTROLLING PARTY

The controlling party is A Trehan.

11.	GOING CONCERN

The director adopts the going concern basis in preparing the financial statements. The Company has an ongoing insurance claim which is looking positive in outcome. If the claim is successful it will resolve the insolvent position. The director recognises that the company currently has an insolvent balance sheet and confirms that she will support the company personally until it is in a solvent position again.