IRIS Accounts Production v26.1.10.61 11642098 director 1.11.24 31.10.25 31.10.25 false true false false true false Fair value model iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 11642098 2024-10-31 11642098 2025-10-31 11642098 2024-11-01 2025-10-31 11642098 2023-10-31 11642098 2023-11-01 2024-10-31 11642098 2024-10-31 11642098 ns15:EnglandWales 2024-11-01 2025-10-31 11642098 ns14:PoundSterling 2024-11-01 2025-10-31 11642098 ns10:Director1 2024-11-01 2025-10-31 11642098 ns10:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 11642098 ns10:SmallEntities 2024-11-01 2025-10-31 11642098 ns10:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 11642098 ns10:SmallCompaniesRegimeForDirectorsReport 2024-11-01 2025-10-31 11642098 ns10:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 11642098 ns10:FullAccounts 2024-11-01 2025-10-31 11642098 ns10:RegisteredOffice 2024-11-01 2025-10-31 11642098 ns5:CurrentFinancialInstruments 2025-10-31 11642098 ns5:CurrentFinancialInstruments 2024-10-31 11642098 ns5:Non-currentFinancialInstruments 2025-10-31 11642098 ns5:Non-currentFinancialInstruments 2024-10-31 11642098 ns5:ShareCapital 2025-10-31 11642098 ns5:ShareCapital 2024-10-31 11642098 ns5:RetainedEarningsAccumulatedLosses 2025-10-31 11642098 ns5:RetainedEarningsAccumulatedLosses 2024-10-31 11642098 ns5:CostValuation 2024-10-31 11642098 ns5:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-10-31 11642098 ns5:CostValuation 2025-10-31 11642098 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-10-31 11642098 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-10-31 11642098 ns5:Secured 2025-10-31 11642098 ns5:Secured 2024-10-31

REGISTERED NUMBER: 11642098 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 OCTOBER 2025 |

| FOR |

| DR MOOPEN PROPERTY ESTATES LTD |

DR MOOPEN PROPERTY ESTATES LTD (REGISTERED NUMBER: 11642098) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| DR MOOPEN PROPERTY ESTATES LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 OCTOBER 2025

| DIRECTOR: | Dr S Moopen

| REGISTERED OFFICE: | 1 Kings Avenue

| London

| N21 3NA

| REGISTERED NUMBER: | 11642098 (England and Wales)

| ACCOUNTANTS: | AGK Partners

| Chartered Accountants

| 1 Kings Avenue

| Winchmore Hill

| London

| N21 3NA

DR MOOPEN PROPERTY ESTATES LTD (REGISTERED NUMBER: 11642098) |

BALANCE SHEET

31 OCTOBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 4 | - |  | 100 |  |

Investment property | 5 | 380,237 |  | 380,237 |  |

380,237 |  | 380,337 |  |

CURRENT ASSETS

Debtors | 6 | 1,273 |  | 275,235 |  |

Cash at bank and in hand | 8,694 |  | 15,324 |  |

9,967 |  | 290,559 |  |

CREDITORS

Amounts falling due within one year | 7 | 56,088 |  | 54,247 |  |

NET CURRENT (LIABILITIES)/ASSETS | (46,121 | ) | 236,312 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 334,116 |  | 616,649 |  |

CREDITORS

Amounts falling due after more than one year | 8 | 833,156 |  | 722,354 |  |

NET LIABILITIES | (499,040 | ) | (105,705 | ) |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | (499,140 | ) | (105,805 | ) |

(499,040 | ) | (105,705 | ) |

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 29 July 2026 and were signed by:

Dr S Moopen - Director

DR MOOPEN PROPERTY ESTATES LTD (REGISTERED NUMBER: 11642098) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

1. | STATUTORY INFORMATION

| Dr Moopen Property Estates 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.

| 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.

| Significant judgements and estimates

| In the application of the company's accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

| The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period. or in the period of the revision and future periods where the revision affects both current and future periods. There are no significant judgements or estimates involved in the preparation of the financial statements.

| Turnover

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

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| 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.

| Financial instruments

| Basic financial assets and liabilities, which include debtors, creditors, cash and bank balances, are initially

| measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

| 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 balance sheet date.

DR MOOPEN PROPERTY ESTATES LTD (REGISTERED NUMBER: 11642098) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

2. | ACCOUNTING POLICIES - continued

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

4. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 November 2024 | 100 |  |

| Impairments | (100 | ) |

| At 31 October 2025 | - |  |

| NET BOOK VALUE

| At 31 October 2025 | - |  |

| At 31 October 2024 | 100 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 November 2024

| and 31 October 2025 | 380,237 |  |

| NET BOOK VALUE

| At 31 October 2025 | 380,237 |  |

| At 31 October 2024 | 380,237 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Amounts owed by group undertakings | - |  | 275,000 |  |

| Other debtors | 1,273 |  | 235 |  |

1,273 |  | 275,235 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Amounts owed by connected companies | 48,944 |  | 48,944 |  |

| Other creditors | 7,144 |  | 5,303 |  |

56,088 |  | 54,247 |  |

DR MOOPEN PROPERTY ESTATES LTD (REGISTERED NUMBER: 11642098) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2025

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | 277,380 |  | 277,385 |  |

| Other creditors | 555,776 |  | 444,969 |  |

833,156 |  | 722,354 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Bank loans | 277,380 |  | 277,385 |  |

| Bank loan is secured by way of fixed charge on the property of the company and contains a negative pledge.

10. | RELATED PARTY DISCLOSURES

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Included in creditors, amount falling due after more than one year, is an amount of £555,776 (2024: £444,969) owed to the director of the company. The loan is interest free and repayable on demand.

| Included in creditors, amount falling due within one year is an amount of £48,944 (2024: £48,944) owed to connected companies with common directorship. The loan was interest free and repayable on demand.