REGISTERED NUMBER: 04616321 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

DHA PLANNING & DEVELOPMENT LTD

Page

Company Information

1

Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

Directors:

Mrs T K Panesar

Mr S S Panesar

Registered office:

3rd Floor

86-90 Paul Street

London

EC2A 4NE

Registered number:

04616321 (England and Wales)

Accountants:

Cooper Parry Advisory Limited

Broadwalk House, 5th Floor

5 Appold Street

Broadgate

London

EC2A 2AG

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of DHA Planning & Development Ltd for the year ended 31 March 2026 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

This report is made solely to the Board of Directors of DHA Planning & Development Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of DHA Planning & Development Ltd and state those matters that we have agreed to state to the Board of Directors of DHA Planning & Development Ltd, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that DHA Planning & Development Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of DHA Planning & Development Ltd. You consider that DHA Planning & Development Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of DHA Planning & Development Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Cooper Parry Advisory Limited

Broadwalk House, 5th Floor

5 Appold Street

Broadgate

London

EC2A 2AG

5 August 2026

Fixed assets

Tangible assets

4

3,949

3,987

Current assets

Debtors

5

75,191

18,248

Cash at bank

146,114

121,794

221,305

140,042

Creditors

Amounts falling due within one year

6

151,752

124,813

Net current assets

69,553

15,229

Total assets less current liabilities

73,502

19,216

Provisions for liabilities

7

987

997

Net assets

72,515

18,219

Capital and reserves

Called up share capital

8

1,000

1,000

Retained earnings

71,515

17,219

Shareholders' funds

72,515

18,219

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 August 2026 and were signed on its behalf by:

Mr S S Panesar - Director

1.	Statutory information

DHA Planning & Development 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.

Key source of estimation, uncertainty and judgement

The preparation of financial statements in conformity with generally accepted accounting practice requires management to make estimates and judgement that affect the reported amounts of assets and liabilities as well as the disclosure of contingent assets and liabilities at the balance sheet date and the reported amounts of revenues and expenses during the reporting period.

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.

Fixtures, fittings & equipment

-

25% on cost and 15% on cost

Financial instruments

Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

Trade and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts.

Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs.

Taxation

Taxation for the year comprises current tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

3.	Employees and directors

The average number of employees during the year was 2 (2025 - 2 ) .

4.	Tangible fixed assets

Fixtures,

fittings &

equipment

£

Cost

At 1 April 2025

171,360

Additions

5,081

At 31 March 2026

176,441

Depreciation

At 1 April 2025

167,373

Charge for year

5,119

At 31 March 2026

172,492

Net book value

At 31 March 2026

3,949

At 31 March 2025

3,987

5.

Debtors: amounts falling due within one year

2026

2025

£

£

Trade debtors

22,581

14,748

Other debtors

52,610

3,500

75,191

18,248

6.

Creditors: amounts falling due within one year

2026

2025

£

£

Tax

58,040

44,753

VAT

9,145

16,532

Directors' current accounts

80,718

61,129

Accruals and deferred income

3,849

2,399

151,752

124,813

7.	Provisions for liabilities

2026

2025

£

£

Deferred tax

987

997

Deferred tax

£

Balance at 1 April 2025

997

Credit to Statement of Income and Retained Earnings during year

(10

)

Balance at 31 March 2026

987

8.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

1,000

Ordinary Shares

1

1,000

1,000