Maarya Properties Ltd - Filleted accounts

Registered number

16210297

Maarya Properties Ltd

Unaudited Filleted Accounts

31 January 2026

Maarya Properties Ltd
Registered number:		16210297
Balance Sheet
as at 31 January 2026

Notes			2026
£
Fixed assets
Tangible assets	3		262,288
			262,288

Current assets



Cash at bank and in hand		1,256
		1,256

Creditors: amounts falling due within one year	5	(85,329)

Net current liabilities			(84,073)

Total assets less current liabilities			178,215

Creditors: amounts falling due after more than one year	6		(185,043)

Net liabilities			(6,828)

Capital and reserves
Called up share capital			100
Profit and loss account			(6,928)

Shareholders' funds			(6,828)

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.




Mr. H. Vaghela
Director
Approved by the board on 20 October 2026

Maarya Properties Ltd
Notes to the Accounts
for the period from 27 January 2025 to 31 January 2026

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. Turnover includes revenue earned from the 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Fixtures, fittings, tools and equipment			over 5 years

	Investment Property
	Investment property is included at fair value. Gains are recognised in the Income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

	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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.

2	Employees				2026
Number

	Average number of persons employed by the company				0

3	Tangible fixed assets
		Investment Property		Total
£			£
	Cost
	At 27 January 2025	-		-
	Additions	262,288		262,288
	Surplus on revaluation	-		-
	Disposals	-		-
	At 31 January 2026	262,288		262,288

	Depreciation
	At 27 January 2025	-		-
	Charge for the period	-		-
	Surplus on revaluation	-		-
	On disposals	-		-
	At 31 January 2026	-		-

	Net book value
	At 31 January 2026	262,288		262,288
	At 26 January 2025	-		-


	Freehold land and buildings:				2026
£
	Historical cost				262,288
	Cumulative depreciation based on historical cost				-
					262,288
	The director is in the opinion that there has been a movement of £NIL in the fair value of the investment property. This opinion was ascertained based on similar properties in the locality and reviews conducted on an open market valuation of a freehold basis.

4	Debtors				2026
£

	Trade debtors				-
					-


5	Creditors: amounts falling due within one year				2026
£

	Other creditors				85,329
					85,329

6	Creditors: amounts falling due after one year				2026
£

	Bank loans				185,043
					185,043

7	Loans				2026
£
	Creditors include:
	Instalments falling due for payment after more than five years				185,043
					185,043

	Secured bank loans				185,043

	Security is given against the freehold interest of investment properties owned by the company.

8	Other information

	Maarya Properties Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	69a Northwood End Road
	Bedford
	MK45 3QB