REGISTERED NUMBER: 09879413 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

GARCHA NEST PROPERTIES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R S Garcha

M K Garcha

REGISTERED OFFICE:

Baird House

Seebeck Place

Knowlhill

Milton Keynes

Buckinghamshire

MK5 8FR

REGISTERED NUMBER:

09879413 (England and Wales)

ACCOUNTANTS:

TC Group

Baird House

Seebeck Place

Knowlhill

Milton Keynes

Buckinghamshire

MK5 8FR

FIXED ASSETS

Tangible assets

4

2,344

872

Investment property

5

3,880,000

3,880,000

3,882,344

3,880,872

CURRENT ASSETS

Debtors

6

15,116

14,846

Cash at bank

169,133

43,584

184,249

58,430

CREDITORS

Amounts falling due within one year

7

145,108

114,847

NET CURRENT ASSETS/(LIABILITIES)

39,141

(56,417

)

TOTAL ASSETS LESS CURRENT LIABILITIES

3,921,485

3,824,455

CREDITORS

Amounts falling due after more than one year

8

878,444

764,730

NET ASSETS

3,043,041

3,059,725

CAPITAL AND RESERVES

Called up share capital

9

100

100

Share premium

2,976,680

2,976,680

Revaluation reserve

10

36,331

36,331

Retained earnings

29,930

46,614

SHAREHOLDERS' FUNDS

3,043,041

3,059,725

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 August 2026 and were signed on its behalf by:

R S Garcha - Director

1.	STATUTORY INFORMATION

Garcha Nest Properties Limited 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.

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.

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.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 December 2024

1,550

Additions

2,252

At 30 November 2025

3,802

DEPRECIATION

At 1 December 2024

678

Charge for year

780

At 30 November 2025

1,458

NET BOOK VALUE

At 30 November 2025

2,344

At 30 November 2024

872

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 December 2024

and 30 November 2025

3,880,000

NET BOOK VALUE

At 30 November 2025

3,880,000

At 30 November 2024

3,880,000

Fair value at 30 November 2025 is represented by:

£

Valuation in 2022

73,669

Valuation in 2023

3,491,331

Valuation in 2024

315,000

3,880,000

If investment property had not been revalued it would have been included at the following historical cost:

2025

2024

£

£

Cost

3,843,669

3,843,669

Investment property was valued on an open market basis on 30 November 2024 by the directors .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

12,023

13,326

Other debtors

3,093

1,520

15,116

14,846

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

675

425

Amounts owed to group undertakings

53,111

36,111

Taxation and social security

54,187

25,116

Other creditors

37,135

53,195

145,108

114,847

As at 30.11.2025 there is a balance owed by Garcha Nest Properties Limited to SSGKA Holdings Limited of £53,111 (2024 - £36,111).

SSGKA Holdings Limited holds 100% of the share capital of Garcha Nest Properties Limited.

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

878,444

764,730

Amounts falling due in more than five years:

Repayable by instalments

Other loans more 5yrs instal

515,701

414,707

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

1

100

100

10.

RESERVES

Revaluation

reserve

£

At 1 December 2024

and 30 November 2025

36,331

11.	RELATED PARTY DISCLOSURES

The 100% share capital is wholly owned by SSGKA Holdings Limited of the directors of Garcha Nest Property Limited, are majority shareholders.