REGISTERED NUMBER: 06397663 (England and Wales)

REAL ADVISORY LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

1 OCTOBER 2023 TO 28 FEBRUARY 2025

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Investments

4

4,935,745

5,837,337

CURRENT ASSETS

Debtors

5

1,316,858

569,158

Cash at bank

997,892

807,466

2,314,750

1,376,624

CREDITORS

Amounts falling due within one year

6

2,386,706

217,203

NET CURRENT (LIABILITIES)/ASSETS

(71,956

)

1,159,421

TOTAL ASSETS LESS CURRENT LIABILITIES

4,863,789

6,996,758

CREDITORS

Amounts falling due after more than one year

7

1,467,514

3,693,242

NET ASSETS

3,396,275

3,303,516

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

3,396,175

3,303,416

SHAREHOLDERS' FUNDS

3,396,275

3,303,516

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 28 February 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 November 2025 and were signed on its behalf by:

L S Pinkney - Director

1.	STATUTORY INFORMATION

Real Advisory Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

06397663

Registered office:

C/o Keelings Broad House

1 The Broadway

Hatfield

United Kingdom

AL9 5BG

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Going concern

The directors have a reasonable expectation that the company will continue to operate for the foreseeable future and so these financial statements are again prepared on the going concern basis.

Significant judgements and estimates

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. In the Director's opinion, there are no significant judgements or key sources of estimation uncertainty.

Turnover

Turnover represents amounts receivable in respect of services provided during the year, excluding value added tax.

All of the turnover is related to one class of business activity only.

Financial instruments

The company only enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and Loss Account.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

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

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Fixed asset investments

Investments held as fixed assets are stated at cost less any provision for impairment. Where the recoverable amount of the investment is less than the carrying amount, an impairment is recognised. Any gains or losses on disposals are recognised in the profit and loss account.

Current asset investments

The current asset investments are stated at lower of cost and net realisable value and any gains or losses on disposals are recognised in the profit and loss account.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2023 - NIL).

4.	FIXED ASSET INVESTMENTS

Unlisted

investments

£

COST

At 1 October 2023

5,837,337

Additions

106,136

Disposals

(1,007,728

)

At 28 February 2025

4,935,745

NET BOOK VALUE

At 28 February 2025

4,935,745

At 30 September 2023

5,837,337

Fixed assets investments relate to shares bought in various unlisted companies. The breakdown of the investments is as follows;

Hotels In India Ltd

Malvan

Prime Commercial

Investments In India Ltd

Prime UK Properties Ltd

Total

£

£

£

£

£

£

Opening balance at 1 October 2023

4,829,609

387,184

620,544

5,837,337

Additions

90,450

5,686

10,000

106,136

Disposals

(387,184

)

(620,544

)

(1,007,728

)

Closing balance at 28 February 2025

4,920,059

-

-

5,686

10,000

4,935,745

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2023

£

£

Trade debtors

1,305,600

408,000

Other debtors

11,258

161,158

1,316,858

569,158

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2023

£

£

Trade creditors

780,000

-

Taxation and social security

116,833

215,892

Other creditors

1,489,873

1,311

2,386,706

217,203

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2023

£

£

Other creditors

1,467,514

3,693,242

8.	RELATED PARTY DISCLOSURES

L S Pinkney

Director and 50% shareholder.

The amount due to the director at the balance sheet date was £877,990 (2023: £155).

A M Shah

Director and 50% shareholder.

The amount due to the director at the balance sheet date was £Nil (2023: £155).

Samrush Ltd

A M Shah is a director and control the related company.

During the period, the company made loan repayments of £860,364 (2023: £169,743). The total amount of loan due to related party at the balance sheet date was £733,757 (2023: £1,594,121). This was included within other loans due after one year in the accounts.

Mkamba Ltd

L S Pinkney and A M Shah are directors and jointly control the related company.

During the period, the company made loan repayments of £860,364 (2023: £169,743). The total amount of loan due to related party at the balance sheet date was £733,757 (2023: £1,594,121). This was included within other loans due after one year in the accounts.

Mayfair Development Finance Ltd

L S Pinkney is a director and control the related company.

During the period, the company made loan repayments of £505,000. The total amount of loan due to related party at the balance sheet date was £Nil (2023 : £505,000). This was included within other loans due after one year in the accounts.

CVS (Devon) Limited (wholly owned subsidiary of Mayfair Development Finance Ltd)

L S Pinkney is a director and control the related company through his control over the parent company Mayfair Development Finance Limited.

The total amount of loan due from related party at the balance sheet date was £11,058 (2023: £11,058). This was included within other debtors due within one year in the accounts.