ACCOUNTS - Final Accounts preparation

Company registration number: 10103105

	UNAUDITED DIRECTOR’S REPORT AND FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 31 DECEMBER 2025

	DISTRICTS RESIDENTIAL LTD


DISTRICTS RESIDENTIAL LTD

COMPANY INFORMATION

Director	B Asadi


Registered number	10103105


Registered office	4th Floor
	95 Gresham Street
	London
	EC2V 7AB


Accountants	Menzies LLP
	Chartered Accountants
	2nd Floor, Origin One
	108 High Street
	Crawley
	RH10 1BD


DISTRICTS RESIDENTIAL LTD

CONTENTS

	Page
Statement of financial position	1
Notes to the financial statements	2 - 4


DISTRICTS RESIDENTIAL LTD REGISTERED NUMBER:10103105

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2025

		2025		2024
Note		£		£


Current assets
Debtors: amounts falling due within one year	4	24,465		16,764
Cash at bank and in hand		329		7,770
		24,794		24,534
Creditors: amounts falling due within one year	5	(11,556)		(16,100)
Net current assets			13,238		8,434
Total assets less current liabilities			13,238		8,434

Net assets			13,238		8,434

Capital and reserves
Allotted and called up share capital	1	1
Profit and loss account	13,237	8,433
	13,238	8,434

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 7 August 2026.

B Asadi

Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1


DISTRICTS RESIDENTIAL LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1.	General information

Districts Residential 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.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:

2.2

Going concern

The director intends to close the company and therefore the financial statements have been prepared on a basis other than going concern.

2.3

Revenue

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

2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Page 2


DISTRICTS RESIDENTIAL LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:

∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Employees

The average monthly number of employees, including the director, during the year was 1 (2024 - 1).

Debtors

					2025	2024
					£	£


Other debtors	24,285	16,764
Prepayments and accrued income	180	-
	24,465	16,764

5.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	2,916	-
Corporation tax	4,160	11,620
Accruals and deferred income	4,480	4,480
	11,556	16,100

Page 3


DISTRICTS RESIDENTIAL LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

6.	Related party transactions

At the year end amounts were owed from companies under common control of the director. The total balance owed from these companies as shown within other debtors is £24,285 (2024 - £16,764). No interest was charged on these balances and they are deemed repayable on demand.members have not required the company to obtain an audit

Page 4