Sonih Investments Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 4018501

Sonih Investments Ltd

Filleted Unaudited Financial Statements

30 June 2025

Sonih Investments Ltd

Statement of Financial Position

30 June 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5	3,561,271	3,561,271
Investments	6	201,000	201,000
		------------	------------
		3,762,271	3,762,271

Current assets

Debtors	7	25,000	25,000
Cash at bank and in hand		188,170	17,669
		---------	--------
		213,170	42,669

Creditors: amounts falling due within one year	8	69,488		120,590
		---------		---------
Net current assets/(liabilities)			143,682	( 77,921)
			------------	------------
Total assets less current liabilities			3,905,953	3,684,350

Creditors: amounts falling due after more than one year	9	554,292	439,146
		------------	------------
Net assets		3,351,661	3,245,204
		------------	------------

Capital and reserves

Called up share capital	4	4
Revaluation reserve	2,505,000	2,505,000
Profit and loss account	846,657	740,200
	------------	------------
Shareholders funds	3,351,661	3,245,204
	------------	------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

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

Sonih Investments Ltd

Statement of Financial Position (continued)

30 June 2025

These financial statements were approved by the board of directors and authorised for issue on 10 November 2025 , and are signed on behalf of the board by:

Mr M N Mustafa

Director

Company registration number: 4018501

Sonih Investments Ltd

Notes to the Financial Statements

Year ended 30 June 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 32-34 Station Close, Potters Bar, Herts, EN6 1TL.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for rental income services rendered.

Income tax

The taxation expense represents the aggregate amount of current tax.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).

5. Tangible assets

	Land and buildings
	£
Cost
At 1 July 2024 and 30 June 2025	3,561,271
	------------
Depreciation
At 1 July 2024 and 30 June 2025	–
	------------
Carrying amount
At 30 June 2025	3,561,271
	------------
At 30 June 2024	3,561,271
	------------

Tangible assets held at valuation

Investment properties are revalued based upon the directors' knowledge of the local market and any other information made available as a result of bank lending. The increase in the valuation of £-(2024 :£300,000) has been included in the profit and loss account.

6. Investments

	Shares in group undertakings
	£
Cost
At 1 July 2024 and 30 June 2025	201,000
	---------
Impairment
At 1 July 2024 and 30 June 2025	–
	---------

Carrying amount
At 30 June 2025	201,000
	---------
At 30 June 2024	201,000
	---------

The investment relates to a 50% holding in Triple M & E Properies Ltd. The company deals in property investment. It is incorporated in England.

7. Debtors

	2025	2024
	£	£
Amounts owed by group undertakings and undertakings in which the company has a participating interest	25,000	25,000
	--------	--------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	–	69,262
Corporation tax	44,901	39,241
Other creditors	24,587	12,087
	--------	---------
	69,488	120,590
	--------	---------

9. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	511,552	274,906
Other creditors	42,740	164,240
	---------	---------
	554,292	439,146
	---------	---------

Bank loans are secured over certain freehold investment properties of the company.

Included within creditors: amounts falling due after more than one year is an amount of £500,000 (2024: £Nil) in respect of liabilities payable or repayable by instalments which fall due for payment after more than five years from the reporting date.

The bank loan carries an interest rate of 5.74%

10. Controlling party

The company was under the control of both of the directors in current and previous years