1 January 2025 false No description of principal activity Taxfiler 2024.6 SC643827business:PrivateLimitedCompanyLtd2025-01-012025-12-31 SC6438272024-12-31 SC6438272025-01-012025-12-31 SC643827business:AuditExemptWithAccountantsReport2025-01-012025-12-31 SC643827business:FilletedAccounts2025-01-012025-12-31 SC6438272025-12-31 SC643827business:Director12025-01-012025-12-31 SC643827business:Director22025-01-012025-12-31 SC643827business:RegisteredOffice2025-01-012025-12-31 SC6438272024-12-31 SC643827core:WithinOneYear2025-12-31 SC643827core:WithinOneYear2024-12-31 SC643827core:AfterOneYear2025-12-31 SC643827core:AfterOneYear2024-12-31 SC643827core:ShareCapitalcore:PreviouslyStatedAmount2025-12-31 SC643827core:ShareCapitalcore:PreviouslyStatedAmount2024-12-31 SC643827core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-12-31 SC643827core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-12-31 SC643827core:PreviouslyStatedAmount2025-12-31 SC643827core:PreviouslyStatedAmount2024-12-31 SC643827business:SmallEntities2025-01-012025-12-31 SC643827countries:Scotland2025-01-012025-12-31 SC643827core:LandBuildings2024-12-31 SC643827core:PlantMachinery2024-12-31 SC643827core:ComputerEquipment2024-12-31 SC643827core:LandBuildings2025-01-012025-12-31 SC643827core:PlantMachinery2025-01-012025-12-31 SC643827core:ComputerEquipment2025-01-012025-12-31 SC643827core:LandBuildings2025-12-31 SC643827core:PlantMachinery2025-12-31 SC643827core:ComputerEquipment2025-12-31 SC643827core:DisposalsRepaymentsInvestments2025-12-31 SC6438272024-01-012024-12-31 iso4217:GBP xbrli:pure
Company Registration No. SC643827 (Scotland)
MENDI PROPERTIES LTD Unaudited accounts for the year ended 31 December 2025
MENDI PROPERTIES LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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MENDI PROPERTIES LTD Company Information for the year ended 31 December 2025
Directors
Kajal Omprakash Kachhawah Ashish Kumar Mehndiratta
Company Number
SC643827 (Scotland)
Registered Office
c/o Avid Accountants 21 Blythswood Square Glasgow G2 4BL United Kingdom
Accountants
Avid Accountants Ltd 21 Blythswood Square Glasgow G2 4BL
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MENDI PROPERTIES LTD Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
355,493 
380,773 
Investment property
5
385,546 
- 
Investments
6
- 
13,700 
741,039 
394,473 
Current assets
Inventories
25,900 
- 
Debtors
7
- 
725 
Cash at bank and in hand
61,922 
27,889 
87,822 
28,614 
Creditors: amounts falling due within one year
8
(216,232)
(9,398)
Net current (liabilities)/assets
(128,410)
19,216 
Total assets less current liabilities
612,629 
413,689 
Creditors: amounts falling due after more than one year
9
(644,604)
(436,507)
Provisions for liabilities
Other provisions
(10,600)
- 
Net liabilities
(42,575)
(22,818)
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
(42,577)
(22,820)
Shareholders' funds
(42,575)
(22,818)
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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 19 March 2026 and were signed on its behalf by
Ashish Kumar Mehndiratta Director Company Registration No. SC643827
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MENDI PROPERTIES LTD Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
MENDI PROPERTIES LTD is a private company, limited by shares, registered in Scotland, registration number SC643827. The registered office is c/o Avid Accountants, 21 Blythswood Square, Glasgow, G2 4BL, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 January 2025
409,221 
- 
- 
409,221 
Additions
177,346 
135,000 
5,623 
317,969 
Transfer to investment property
(342,126)
- 
- 
(342,126)
At 31 December 2025
244,441 
135,000 
5,623 
385,064 
Depreciation
At 1 January 2025
28,448 
- 
- 
28,448 
Charge for the year
5,173 
15,750 
820 
21,743 
On transfers from investment property
(20,620)
- 
- 
(20,620)
At 31 December 2025
13,001 
15,750 
820 
29,571 
Net book value
At 31 December 2025
231,440 
119,250 
4,803 
355,493 
At 31 December 2024
380,773 
- 
- 
380,773 
5
Investment property
2025 
£ 
Additions
385,546 
At 31 December 2025
385,546 
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MENDI PROPERTIES LTD Notes to the Accounts for the year ended 31 December 2025
6
Investments
Other investments 
£ 
Valuation at 1 January 2025
13,700 
Disposals
(13,700)
Valuation at 31 December 2025
- 
7
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
- 
725 
8
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
20,201 
3,333 
VAT
27,245 
1,833 
Trade creditors
150,000 
- 
Amounts owed to group undertakings and other participating interests
(8,055)
- 
Other creditors
23,091 
2,153 
Loans from directors
- 
129 
Accruals
3,750 
1,950 
216,232 
9,398 
9
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
314,507 
230,411 
Other creditors
241,800 
117,800 
Loans from directors
88,297 
88,296 
644,604 
436,507 
10
Average number of employees
During the year the average number of employees was 20 (2024: 0).
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