VYAPINI LIMITED

Company Registration Number:
15231122 (England and Wales)

Unaudited abridged accounts for the year ended 31 October 2024

Period of accounts

Start date: 24 October 2023

End date: 31 October 2024

VYAPINI LIMITED

Contents of the Financial Statements

for the Period Ended 31 October 2024

Balance sheet
Notes

VYAPINI LIMITED

Balance sheet

As at 31 October 2024


Notes

2024


£
Fixed assets
Tangible assets: 3 660,106
Total fixed assets: 660,106
Current assets
Cash at bank and in hand: 622
Total current assets: 622
Net current assets (liabilities): 622
Total assets less current liabilities: 660,728
Creditors: amounts falling due after more than one year:   (668,249)
Total net assets (liabilities): (7,521)
Capital and reserves
Called up share capital: 1
Profit and loss account: (7,522)
Shareholders funds: (7,521)

The notes form part of these financial statements

VYAPINI LIMITED

Balance sheet statements

For the year ending 31 October 2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 24 July 2025
and signed on behalf of the board by:

Name: Sunil Kumar Vykuntam
Status: Director

The notes form part of these financial statements

VYAPINI LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2024

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover represents the total rental income earned from the company's investment properties and is recognised in the period in which the income is receivable, exclusive of VAT and net of rent-free periods or rental incentives.

Tangible fixed assets and depreciation policy

Tangible fixed assets (except land and investment properties) are stated at cost less accumulated depreciation and impairment losses. Depreciation is charged as follows: For assets with a value of £2,000 or less, 100% depreciation is applied in the year of acquisition, provided this is permissible under applicable UK accounting standards or FRS 102/FRS 105 guidance. Other tangible fixed assets are depreciated on a straight-line basis over their estimated useful economic lives, typically: Fixtures & fittings: 3–5 years Office equipment: 3–5 years Land and investment properties are not depreciated.

Intangible fixed assets and amortisation policy

Intangible fixed assets (e.g., computer software, licenses) are amortised systematically over their estimated useful lives on a straight-line basis. Amortisation begins when the asset is available for use and reflects the pattern in which the asset’s economic benefits are expected to be consumed, if this cannot be determined reliably, a straight-line basis is used. The maximum amortisation period under UK GAAP (FRS 102) is 10 years if the useful life cannot be reliably estimated

Valuation and information policy

Investment properties are initially recognised at the purchase price, including cost of purchases. Subsequently, properties remain at the the purchase price unless a formal valuation is carried out by a qualified mortgage company or estate agent, in which case fair value is recognised. If the fair value differs materially from the carrying amount, the property’s carrying value will be updated, and the change reflected in profit or loss or in reserves as appropriate. Valuation changes are recognised only when an independent valuation has occurred.

Other accounting policies

Basis of Preparation: Accounts are prepared under the historical cost convention and in accordance with FRS 102 or FRS 105, as applicable. Deferred Tax: Deferred tax is recognised on all timing differences that have originated but not reversed at the balance sheet date. Leases: Rentals under operating leases are charged to profit and loss on a straight-line basis over the lease term.

VYAPINI LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2024

2. Employees

2024
Average number of employees during the period 0

VYAPINI LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2024

3. Tangible Assets

Total
Cost £
Additions 660,106
At 31 October 2024 660,106
Net book value
At 31 October 2024 660,106