DSA Property Investments Ltd - Filleted accounts

Registered number

09344624

DSA Property Investments Ltd

Filleted Accounts

31 December 2025

DSA Property Investments Ltd
Registered number:		09344624
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Investments	3		2,628,526			2,628,526

Current assets
Debtors	4	38,000			30,000
Cash at bank and in hand		9,215			100,945
		47,215			130,945

Creditors: amounts falling due within one year	5	(179,685)			(150,138)

Net current liabilities			(132,470)			(19,193)

Total assets less current liabilities			2,496,056			2,609,333

Creditors: amounts falling due after more than one year	6		(1,944,139)			(2,112,345)



Net assets			551,917			496,988

Capital and reserves
Called up share capital			100			100
Profit and loss account			551,817			496,888

Shareholders' funds			551,917			496,988

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.




Gurvir Singh Atkar
Director
Approved by the board on 1 October 2026

DSA Property Investments Ltd
Notes to the Accounts
for the year ended 31 December 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 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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	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	Investments

Other
investments
£
	Cost
	At 1 January 2025			2,628,526

	At 31 December 2025			2,628,526


4	Debtors	2025		2024
£			£

	Trade debtors	8,000		-
	Other debtors	30,000		30,000
		38,000		30,000


5	Creditors: amounts falling due within one year	2025		2024
£			£

	Bank loans and overdrafts	86,747		-
	Trade creditors	11,266		84,044
	Taxation and social security costs	18,104		11,497
	Other creditors	63,568		54,597
		179,685		150,138


6	Creditors: amounts falling due after one year	2025		2024
£			£

	Bank loans	907,757		572,603
	Other creditors	1,036,382		1,539,742
		1,944,139		2,112,345


7	Investment Property

	During the year, the company reviewed the classification of its freehold property and concluded that the property has been held for investment purposes since acquisition. Accordingly, the property has been reclassified from tangible fixed assets to investment property. Comparative figures have been restated where appropriate to reflect the correct classification.


8	Other information

	DSA Property Investments Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	204 Lodge Lane
	Grays, Essex
	United Kingdom
	RM16 2TP