REGISTERED NUMBER: 08846445 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

DURU INVESTMENTS LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs C Duru

REGISTERED OFFICE:

Unit 1

30 Friern Park

London

N12 9DA

REGISTERED NUMBER:

08846445 (England and Wales)

ACCOUNTANTS:

Beavis Morgan LLP

869 High Road

London

N12 8QA

FIXED ASSETS

Tangible assets

4

12,311

14,484

Investments

5

120,604

102,381

Investment property

6

902,145

902,145

1,035,060

1,019,010

CURRENT ASSETS

Debtors

7

5,466

870

Cash at bank and in hand

184,500

196,329

189,966

197,199

CREDITORS

Amounts falling due within one year

8

697,875

683,262

NET CURRENT LIABILITIES

(507,909

)

(486,063

)

TOTAL ASSETS LESS CURRENT LIABILITIES

527,151

532,947

CREDITORS

Amounts falling due after more than one year

9

(581,289

)

(581,287

)

PROVISIONS FOR LIABILITIES

(6,700

)

(7,300

)

NET LIABILITIES

(60,838

)

(55,640

)

CAPITAL AND RESERVES

Called up share capital

100

100

Non distributable reserve

22,314

21,914

Retained earnings

(83,252

)

(77,654

)

SHAREHOLDERS' FUNDS

(60,838

)

(55,640

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 2 October 2026 and were signed by:

Mrs C Duru - Director

1.	STATUTORY INFORMATION

Duru Investments Limited 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

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

The financial statements have been prepared on a going concern basis as the director is satisfied that the company will have adequate resources to meet its liabilities to third parties as they fall due.

Turnover

Turnover represents rental income receivable.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

15% on reducing balance

Investment property

Investment properties are carried at fair value. Revaluation surpluses are recognised in the income statement. Deferred Taxation is provided on these gains at the rate expected to apply when the property is sold. No depreciation is provided in respect of investment properties.

The Companies Act 2006 requires all properties to be depreciated. However, this requirement conflicts with the generally accepted accounting principle set out in FRS 102 (Section 1A). The directors consider that, because these properties are not held for consumption but for their investment potential, to depreciate them would not give a true and fair view and that it is necessary to adopt FRS 102 (Section 1A) in order to give a true and fair view. If this departure from the Act had not been made, the loss for the financial year would have been increased by the amount of depreciation.

Financial instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset as settle the liability simultaneously.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 April 2025

and 31 March 2026

20,047

DEPRECIATION

At 1 April 2025

5,563

Charge for year

2,173

At 31 March 2026

7,736

NET BOOK VALUE

At 31 March 2026

12,311

At 31 March 2025

14,484

5.	FIXED ASSET INVESTMENTS

Fixed assets investments are recorded at transactions price. Unlisted equity investments, whose fair value cannot be reliably measured without undue cost or efforts, are subsequently measure at cost less any accumulated impairment losses.

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

and 31 March 2026

902,145

NET BOOK VALUE

At 31 March 2026

902,145

At 31 March 2025

902,145

Fair value at 31 March 2026 is represented by:

£

Valuation in 2026

29,214

Cost

872,931

902,145

If investment property had not been revalued it would have been included at the following historical cost:

2026

2025

£

£

Cost

872,931

872,931

Investment property was valued on an open market basis on 31 March 2026 by the director .

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

5,466

870

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Amounts owed to group undertakings

679,047

679,047

Other creditors

18,828

4,215

697,875

683,262

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

581,289

581,287

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

581,289

581,287

10.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank loans

581,289

581,287

The bank loans are secured by way of legal charges over the properties and undertakings of the company.

11.	RELATED PARTY DISCLOSURES

Included in creditors, amounts falling due within one year, is an interest free amount of £679,047 (2025: £679,047) due to Dynamic People Limited, a fellow subsidiary company.

12.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is the director, Ms C Duru who owns the entire issued share capital of SCKC Group Limited, the Parent company.