2024-03-01 2025-02-28 false No description of principal activity Capium Accounts Production 1.1 SC723838 2024-03-01 2025-02-28 SC723838 bus:FullAccounts 2024-03-01 2025-02-28 SC723838 bus:FRS102 2024-03-01 2025-02-28 SC723838 bus:AuditExemptWithAccountantsReport 2024-03-01 2025-02-28 SC723838 bus:SmallCompaniesRegimeForAccounts 2024-03-01 2025-02-28 SC723838 bus:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 SC723838 2024-03-01 2025-02-28 SC723838 2025-02-28 SC723838 bus:RegisteredOffice 2024-03-01 2025-02-28 SC723838 core:WithinOneYear 2025-02-28 SC723838 core:AfterOneYear 2025-02-28 SC723838 1 2024-03-01 2025-02-28 SC723838 bus:Director1 2024-03-01 2025-02-28 SC723838 bus:Director1 2025-02-28 SC723838 bus:Director1 2023-03-01 2024-02-29 SC723838 bus:Director2 2024-03-01 2025-02-28 SC723838 bus:Director2 2025-02-28 SC723838 bus:Director2 2023-03-01 2024-02-29 SC723838 2023-03-01 SC723838 bus:LeadAgentIfApplicable 2024-03-01 2025-02-28 SC723838 2023-03-01 2024-02-29 SC723838 2024-02-29 SC723838 core:WithinOneYear 2024-02-29 SC723838 core:AfterOneYear 2024-02-29 SC723838 bus:EntityAccountantsOrAuditors 2023-03-01 2024-02-29 SC723838 core:FurnitureFittings 2024-03-01 2025-02-28 SC723838 core:FurnitureFittings 2025-02-28 SC723838 core:FurnitureFittings 2024-02-29 SC723838 core:InvestmentProperties 2024-03-01 2025-02-28 SC723838 core:InvestmentProperties 2025-02-28 SC723838 core:InvestmentProperties 2024-02-29 SC723838 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2025-02-28 SC723838 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-02-29 SC723838 core:CostValuation core:Non-currentFinancialInstruments 2025-02-28 SC723838 core:CostValuation core:Non-currentFinancialInstruments 2024-02-29 SC723838 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2025-02-28 SC723838 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2025-02-28 SC723838 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2025-02-28 SC723838 core:Non-currentFinancialInstruments 2025-02-28 SC723838 core:Non-currentFinancialInstruments 2024-02-29 SC723838 core:ShareCapital 2025-02-28 SC723838 core:ShareCapital 2024-02-29 SC723838 core:RetainedEarningsAccumulatedLosses 2025-02-28 SC723838 core:RetainedEarningsAccumulatedLosses 2024-02-29 SC723838 dpl:Item1 2024-03-01 SC723838 dpl:Item1 2025-02-28 SC723838 dpl:Item1 2023-03-01 SC723838 dpl:Item1 2024-02-29 iso4217:GBP xbrli:shares xbrli:pure

Registered Number: SC723838
Scotland
Unaudited Financial Statements
for the year ended 28 February 2025
for
SHREE NIRA HOMES LTD

Shree Nira Homes Ltd Contents Page For the year ended 28 February 2025
Company information | 1
Directors' report | 2
Accountants' report | 3
Statement of financial position | 4
Notes to the financial statements | 5

Shree Nira Homes Ltd Company Information For the year ended 28 February 2025
Directors | Sreekanth Reddy Agraharam Prashanth Karike
Registered Number | SC723838
Registered Office | 116 Silvergrove Street Glasgow G40 1DR
1

Shree Nira Homes Ltd Directors' Report For the year ended 28 February 2025
Director's report and financial statements The directors present his/her/their annual report and the financial statements for the year ended 28 February 2025. Directors The directors who served the company throughout the year were as follows:
Sreekanth Reddy Agraharam
Prashanth Karike
Statement of directors' responsibilities The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice. Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period. In preparing these financial statements, the directors are required to : select suitable accounting policies and then apply them consistently make judgements and accounting estimates that are reasonable and prudent state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions This report was approved by the board and signed on its behalf by:
---------------------------------- Prashanth Karike Director
Date approved: 07 October 2025 2

Shree Nira Homes Ltd Accountants' Report For the year ended 28 February 2025
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Shree Nira Homes Ltd for the year ended 28 February 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Shree Nira Homes Ltd for the year ended 28 February 2025 as set out on pages Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants of Scotland, we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance. This report is made solely to the Board of Directors of Shree Nira Homes Ltd , as a body, in accordance with the terms of our engagement letter dated 07 October 2025. Our work has been undertaken solely to prepare for your approval the accounts of Shree Nira Homes Ltd and state those matters that we have agreed to state to the Board of Directors of Shree Nira Homes Ltd, as a body, in this report in accordance with the requirements of the Institute of Chartered Accountants of Scotland as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Shree Nira Homes Ltd and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Shree Nira Homes Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Shree Nira Homes Ltd . You consider that Shree Nira Homes Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of Shree Nira Homes Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory account 28 February 2025. .................................................... FBD Consultancy Accounts & Tax Ltd. 2 Glasgow Road Dennyloanhead Stirlingshire FK4 1QF 07 October 2025 3

Registered Number: SC723838 Shree Nira Homes Ltd Statement of Financial Position As at 28 February 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 125,195 |  | 125,389
|  | 125,195 |  | 125,389
Current assets |  |  |
Cash at bank and in hand |  | 7,765 |  | 1,521
Creditors: amount falling due within one year |  | (53,857) |  | (50,783)
Net current assets |  | (46,092) |  | (49,262)
Total assets less current liabilities |  | 79,103 |  | 76,127
Creditors: amount falling due after more than one year |  | (98,903) |  | (98,903)
Net assets |  | (19,800) |  | (22,776)
Capital and reserves |  |  |
Called up share capital |  | 4 |  | 4
Profit and loss account |  | (19,804) |  | (22,780)
Shareholders' funds |  | (19,800) |  | (22,776)
For the year ended 28 February 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 accounts for the year in question in accordance with section 476. 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. These 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 income statement has not been delivered to the Registrar of Companies. The financial statements were approved by the board of directors on 07 October 2025 and were signed on its behalf by:
------------------------------- Prashanth Karike Director
4

Shree Nira Homes Ltd Notes to the Financial Statements For the year ended 28 February 2025
General Information Shree Nira Homes Ltd is a private company, limited by shares, registered in Scotland, registration number SC723838, registration address 116 Silvergrove Street, Glasgow, G40 1DR. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings | 4 years Straight Line
2. | Average number of employees Average number of employees during the year was 0 (2024 : 0).
3. | Tangible fixed assets
Cost or valuation | Fixtures and Fittings |  | Investment properties |  | Total
| £ |  | £ |  | £
At 01 March 2024 | 779 |  | 125,000 |  | 125,779
Additions | - |  | - |  | -
Disposals | - |  | - |  | -
At 28 February 2025 | 779 |  | 125,000 |  | 125,779
Depreciation
At 01 March 2024 | 390 |  | - |  | 390
Charge for year | 194 |  | - |  | 194
On disposals | - |  | - |  | -
At 28 February 2025 | 584 |  | - |  | 584
Net book values
Closing balance as at 28 February 2025 | 195 |  | 125,000 |  | 125,195
Opening balance as at 01 March 2024 | 389 |  | 125,000 |  | 125,389
5