| EKAM SIDHU LTD |
| Registered number: |
14476634 |
| Balance Sheet |
| as at 30 November 2025 |
|
| Notes |
|
|
2025 |
|
|
2024 |
| £ |
£ |
| Fixed assets |
| Tangible assets |
3 |
|
|
510,000 |
|
|
- |
|
| Current assets |
| Cash at bank and in hand |
|
|
6,980 |
|
|
2 |
|
| Creditors: amounts falling due within one year |
4 |
|
(246,658) |
|
|
- |
|
| Net current (liabilities)/assets |
|
|
|
(239,678) |
|
|
2 |
|
| Total assets less current liabilities |
|
|
|
270,322 |
|
|
2 |
|
| Creditors: amounts falling due after more than one year |
5 |
|
|
(11,160) |
|
|
- |
|
|
|
| Net assets |
|
|
|
259,162 |
|
|
2 |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
1,000 |
|
|
2 |
| Share premium |
|
|
|
251,083 |
|
|
- |
| Profit and loss account |
|
|
|
7,079 |
|
|
- |
|
| Shareholders' funds |
|
|
|
259,162 |
|
|
2 |
|
|
|
|
|
|
|
|
| The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The members have not required the company to obtain an audit in accordance with section 476 of the Act. |
| The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. |
| The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
|
|
|
| Jaujar Singh SIDHU |
| Director |
| Approved by the board on 26 August 2026 |
|
| EKAM SIDHU LTD |
| Notes to the Accounts |
| for the year ended 30 November 2025 |
|
|
| 1 |
Accounting policies |
|
|
Basis of preparation |
|
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). |
|
|
Turnover |
|
Turnover comprises rental income from investment properties and is measured at the fair value of the consideration receivable, net of discounts and value added tax, where applicable. |
|
|
Investment properties |
|
Investment properties are held to generate rental income and for long-term capital appreciation. These properties are revalued annually, with any resulting revaluation gains or losses recognised in the revaluation reserve. In accordance with the revaluation model, no depreciation is charged on investment properties. |
|
|
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. |
|
|
Taxation |
|
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted. |
|
|
| 2 |
Employees |
2025 |
|
2024 |
| Number |
Number |
|
|
Average number of persons employed by the company |
0 |
|
0 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Investment properties |
|
|
|
|
|
|
|
|
Land and buildings |
| £ |
|
Cost |
|
Additions |
510,000 |
|
At 30 November 2025 |
510,000 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 30 November 2025 |
- |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 30 November 2025 |
510,000 |
|
|
|
|
|
|
|
|
|
|
Freehold land and buildings: |
2025 |
|
2024 |
| £ |
£ |
|
Historical cost |
510,000 |
|
- |
|
|
|
|
|
|
510,000 |
|
- |
|
Investment properties are measured at fair value, as determined by the directors at the reporting date. The directors have assessed the valuation methodology and market conditions and are of the opinion that the carrying value of the investment properties reflects a fair and reasonable estimate of their fair value. |
|
| 4 |
Creditors: amounts falling due within one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Bank loans and overdrafts |
16,059 |
|
- |
|
Taxation and social security costs |
2,089 |
|
- |
|
Other creditors |
228,510 |
|
- |
|
|
|
|
|
|
246,658 |
|
- |
|
|
|
|
|
|
|
|
|
| 5 |
Creditors: amounts falling due after one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Bank loans |
11,160 |
|
- |
|
|
|
|
|
|
|
|
|
| 6 |
Loans |
2025 |
|
2024 |
| £ |
£ |
|
Creditors include: |
|
|
Secured bank loans |
27,219 |
|
- |
|
|
|
|
|
|
|
|
|
|
The bank loan is secured by first charge over the freehold land and buildings held by the company. |
|
| 7 |
Off-balance sheet arrangements |
|
|
The legal title to the properties, together with the associated loan obligations, is held in the names of the directors. However, under a deed of assignment of beneficial interest, the beneficial ownership of these properties has been assigned to the company. The beneficial interest is held on behalf of the company through its shareholders, Jaujar & Rimple LLP (CRN OC446817). |
|
| 8 |
Related party transactions |
|
|
On 30 April 2025, the company acquired the entire business of JAUJAR & RIMPLE LLP (CRN OC446817) in consideration for the issue of new shares in EKAM SIDHU LTD. |
|
| 9 |
Controlling party |
|
|
During the period the company was controlled by Mr Jaujar S Sidhu & Mrs Rashpinder Kaur Sidhu by virtue of their shareholdings via a LLP, JAUJAR & RIMPLE LLP. |
|
| 10 |
Other information |
|
|
EKAM SIDHU LTD is a private company limited by shares and incorporated in England. Its registered office is: |
|
3 Craneswater Park |
|
Southall |
|
UB2 5RW |