Company registration number 11325260 (England and Wales)
AGARWAL PROPERTIES INVESTMENTS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
AGARWAL PROPERTIES INVESTMENTS LIMITED
CONTENTS
Page
Statement of financial position
1
Statement of changes in equity
2
Notes to the financial statements
3 - 7
AGARWAL PROPERTIES INVESTMENTS LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT
31 MARCH 2026
31 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
4
2,726
1,286
Investment property
5
10,127,329
9,710,000
10,130,055
9,711,286
Current assets
Debtors
6
774,261
6,906
Cash at bank and in hand
1,293,385
1,722,081
2,067,646
1,728,987
Creditors: amounts falling due within one year
7
(577,508)
(838,189)
Net current assets
1,490,138
890,798
Total assets less current liabilities
11,620,193
10,602,084
Creditors: amounts falling due after more than one year
8
(5,232,500)
(4,291,250)
Net assets
6,387,693
6,310,834
Capital and reserves
Called up share capital
9
51
51
Share premium account
6,472,251
6,472,251
Capital redemption reserve
51
51
Non-distributable reserves
(531,065)
(531,065)
Profit and loss reserves
446,405
369,546
Total equity
6,387,693
6,310,834

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 14 August 2026 and are signed on its behalf by:
Mr S Agarwal
Director
Company registration number 11325260 (England and Wales)
AGARWAL PROPERTIES INVESTMENTS LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2026
- 2 -
Share capital
Share premium account
Capital redemption reserve
Non-distributable reserve
Profit and loss reserves
Total
Notes
£
£
£
£
£
£
Balance at 1 April 2024
51
6,472,251
51
(356,065)
(58,643)
6,057,645
Year ended 31 March 2025:
Profit and total comprehensive income
-
-
-
-
253,189
253,189
Transfers
-
-
-
(175,000)
175,000
-
Balance at 31 March 2025
51
6,472,251
51
(531,065)
369,546
6,310,834
Year ended 31 March 2026:
Profit and total comprehensive income
-
-
-
-
156,859
156,859
Dividends
-
-
-
-
(80,000)
(80,000)
Balance at 31 March 2026
51
6,472,251
51
(531,065)
446,405
6,387,693
AGARWAL PROPERTIES INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 3 -
1
Accounting policies
Company information

Agarwal Properties Investments Limited is a private company limited by shares incorporated in England and Wales. The registered office is Prebend House, 72 London Road, Leicester, LE2 0QR.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include investment properties at fair value. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover represents amounts receivable by the company in respect of rental income from the letting of investment property.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
15% reducing balance basis.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

AGARWAL PROPERTIES INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 4 -
BASIC FINANCIAL ASSETS AND LIABILITIES

Basic financial assets and liabilities, which include debtors and creditors with no stated interest rate and receivables or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

CURRENT TAX

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

DEFERRED TAX

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.8
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

1.9
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are 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.

AGARWAL PROPERTIES INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 5 -
3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
2
2
4
Tangible fixed assets
Fixtures and fittings
£
Cost
At 1 April 2025
1,513
Additions
1,921
At 31 March 2026
3,434
Depreciation and impairment
At 1 April 2025
227
Depreciation charged in the year
481
At 31 March 2026
708
Carrying amount
At 31 March 2026
2,726
At 31 March 2025
1,286
5
Investment property
2026
£
Fair value
At 1 April 2025
9,710,000
Additions
417,329
At 31 March 2026
10,127,329

The valuations were made by Colliers International Property Consultants Limited in August 2023 on an open market value for existing use basis. The directors do not believe there are any material changes from this valuation.

AGARWAL PROPERTIES INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
5
Investment property
(Continued)
- 6 -
If investment properties were stated on an historical cost basis rather than a fair value basis, the amounts would have been included as follows:
2026
2025
£
£
Cost
10,658,394
10,241,065
Accumulated depreciation
-
-
Carrying amount
10,658,394
10,241,065
6
Debtors
2026
2025
Amounts falling due within one year:
£
£
Other debtors
774,261
6,906
7
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans
62,500
303,750
Corporation tax
50,893
29,699
Other creditors
464,115
504,740
577,508
838,189

B ank loan s are secured by way of fixed and floating charges on the investment properties and all assets of the company.

8
Creditors: amounts falling due after more than one year
2026
2025
£
£
Bank loans
5,232,500
4,291,250

B ank loan s are secured by way of fixed and floating charges on the investment properties and all assets of the company.

AGARWAL PROPERTIES INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 7 -
9
Called up share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
0
51
-
0
51
Ordinary 'A' shares of £1 each
26
0
26
-
0
Ordinary 'B' shares of £1 each
25
0
25
-
0
51
51
51
51

Following ordinary and special resolutions on 26 July 2025 the issued share capital of 51 ordinary shares was redesignated to 26 'A' ordinary shares and 25 'B' ordinary shares. All share classes rank pari passu in relation to voting and repayment of capital and allow for independent dividend distributions.

10
Operating lease commitments
As lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2026
2025
£
£
Total commitments
39,944
-
0
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