Tirupati Infra Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 15385062

		31 January 2025
	Notes	£	£
FIXED ASSETS
Tangible Assets	4		3,750
Investment Properties	5		332,778

			336,528
CURRENT ASSETS
Debtors	6	2,091
Cash at bank and in hand		1,724

		3,815
Creditors: Amounts Falling Due Within One Year	7	(113,301 )

NET CURRENT ASSETS (LIABILITIES)			(109,486 )

TOTAL ASSETS LESS CURRENT LIABILITIES			227,042

Creditors: Amounts Falling Due After More Than One Year	8		(237,000 )

NET LIABILITIES			(9,958 )

CAPITAL AND RESERVES
Called up share capital	10		2
Profit and Loss Account			(9,960 )

SHAREHOLDERS' FUNDS			(9,958)

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Tirupati Infra Limited

Balance Sheet (continued)

As At 31 January 2025

For the period ending 31 January 2025 the company was entitled to exemption from audit 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.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Aditya Singh

Director

26/09/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Tirupati Infra Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15385062 . The registered office is 7 Wigmore Lane, Luton, LU2 8AA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Significant judgements and estimations

In the application of the company's accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period or in the period of the revision and future periods where the revision affects both current and future periods.

There are no significant judgements or estimates involved in the preparation of the financial statements.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles

25% Reducing balance

2.5. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

2.6. Financial Instruments

Work in progress is valued at cost, which includes outlays incurred on behalf of clients and an appropriate proportion of directly attributable costs and overheads on incomplete assignments. Provision is made for irrecoverable costs where appropriate. Inventory is stated at the lower of cost and net realisable value.

2.7. Cash and cash equivalents

Cash and cash equivalents in the statement of financial position comprise cash at banks and in hand, short term deposits with an original maturity date of one month. Cash equivalents are defined as short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value.

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Tirupati Infra Limited

Notes to the Financial Statements (continued)

For the Period 3 January 2024 to 31 January 2025

3. Average Number of Employees

Average number of employees, including directors, during the period was: NIL

4. Tangible Assets

	Motor Vehicles
	£
Cost
As at 3 January 2024	-
Additions	5,000

As at 31 January 2025	5,000

Depreciation
As at 3 January 2024	-
Provided during the period	1,250

As at 31 January 2025	1,250

Net Book Value
As at 31 January 2025	3,750

As at 3 January 2024	-

5. Investment Property

	31 January 2025
	£
Fair Value
As at 3 January 2024	-
Additions	332,778

As at 31 January 2025	332,778

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

	31 January 2025
	£
Cost	332,778

6. Debtors

	31 January 2025
	£
Due within one year
Other debtors	2,091

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Tirupati Infra Limited

Notes to the Financial Statements (continued)

For the Period 3 January 2024 to 31 January 2025

7. Creditors: Amounts Falling Due Within One Year

	31 January 2025
	£
Trade creditors	1
Other creditors	113,300

	113,301

8. Creditors: Amounts Falling Due After More Than One Year

	31 January 2025
	£
Bank loans	237,000

9. Secured Creditors

Of the creditors the following amounts are secured.

The bank loan is secured by way of fixed and floating charge on the property and other assets of the company and contains a negative pledge.

	31 January 2025
	£
Bank loans and overdrafts	237,000

10. Share Capital

	31 January 2025
	£
Allotted, Called up and fully paid	2

11. Related Party Transactions

Included in other creditors is an amount of £108,300 owed to the directors. The amount is interest free and repayable on demand.

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