HARSIMRAN PROPERTIES LTD

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 09333970

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,765,153		1,730,039

			1,765,153		1,730,039
CURRENT ASSETS
Debtors	5	593,471		400,991
Cash at bank and in hand		46,362		44,176

		639,833		445,167
Creditors: Amounts Falling Due Within One Year	6	(1,845,503 )		(1,305,061 )

NET CURRENT ASSETS (LIABILITIES)			(1,205,670 )		(859,894 )

TOTAL ASSETS LESS CURRENT LIABILITIES			559,483		870,145

Creditors: Amounts Falling Due After More Than One Year	7		(458,878 )		(795,308 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(30,876 )		(30,876 )

NET ASSETS			69,729		43,961

CAPITAL AND RESERVES
Called up share capital	9		100		100
Revaluation reserve	11		122,050		122,050
Profit and Loss Account			(52,421 )		(78,189 )

SHAREHOLDERS' FUNDS			69,729		43,961

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HARSIMRAN PROPERTIES LTD

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Harpreet Bhatia

Director

01/09/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

HARSIMRAN PROPERTIES LTD is a private company, limited by shares, incorporated in England & Wales, registered number 09333970 . The registered office is Trimex House, Pier Road, Feltham, TW14 0TW.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold

Not Provided

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

4. Tangible Assets

	Land & Property
	Freehold
	£
Cost
As at 1 January 2025	1,730,039
Additions	35,114

As at 31 December 2025	1,765,153

Net Book Value
As at 31 December 2025	1,765,153

As at 1 January 2025	1,730,039

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HARSIMRAN PROPERTIES LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

5. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	593,471	400,991

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	-	1
Bank loans and overdrafts	40,629	94,230
Other creditors	1,804,754	1,210,710
Taxation and social security	120	120

	1,845,503	1,305,061

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	458,878	795,308

8. Secured Creditors

Of the creditors the following amounts are secured.

	2025		2024
	£		£
Bank loans and overdrafts	499,507		499,507

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

10. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 January 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 December 2025
	£	£	£	£	£
Mr Harvinder Bhatia	34,228	-	-	-	34,228
Mr Harpreet Bhatia	34,228	123,843	-	-	158,071

The above loan is unsecured, interest free and repayable on demand.

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HARSIMRAN PROPERTIES LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

11. Reserves

	Revaluation reserve	Profit and Loss Account
	£	£
As at 1 January 2025	122,050	(78,189 )
Profit for the year and total comprehensive income	-	25,768

As at 31 December 2025	122,050	(52,421 )

12. Related Party Transactions

At the balance sheet date other creditors include an interest free loan of £45,000 (2024 - £45,000) from Zabka London Limited and £1,306,860 (2024 - £832,860) from Trimex UK Limited and £55,000 (2024 - £55,000) from Trimex Food and Wine Limited in these companies Mr H S Bhatia is the director and holds 50% shares. These loans were taken to finance the

purchase of the investment properties. This loan is unsecured, interest free and repayable on demand. It It will definitely become repayable at the sale of the investment property.

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