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Registered Number: OC435698
England and Wales
RAJNILAYA GROUP LLP
Unaudited Financial Statements
Period of accounts Start date: 01 April 2024 End date: 31 March 2025

RAJNILAYA GROUP LLP Contents Page For the year ended 31 March 2025
LLP information | 1
Statement of financial position | 2

RAJNILAYA GROUP LLP LLP Information For the year ended 31 March 2025
Members | Rajesh Pasupula Selvam Padmapriya Rajesh
Registered Number | OC435698
Registered Office |
Accountants | Envision Accountancy Ltd Office Prime, Regus Express, Beaconsfield, 2 Windsor End, Windsor Road, Beaconsfield HP9 2SE
1

RAJNILAYA GROUP LLP Statement of Financial Position As at 31 March 2025
|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ | £ |  | £ | £
Fixed assets |  |  | 1,774,893 |  |  | 1,702,991
Current assets |  | 2,400 |  |  | 900 |
Creditors: amount falling due within one year |  | (47,248) |  |  | (9,325) |
Net current assets |  |  | (44,848) |  |  | (8,425)
Total assets less current liabilities |  |  | 1,730,045 |  |  | 1,694,566
Creditors: amount falling due after more than one year |  |  | (1,018,136) |  |  | (1,013,513)
Net assets |  |  | 711,909 |  |  | 681,053
Represented by: |  |  |
Members' other interest |  |  |
Revaluation Reserves |  |  | 681,053 |  |  | 697,836
Other reserves |  |  | 30,856 |  |  | (16,783)
|  |  | 711,909 |  |  | 681,053
|  |  | 711,909 |  |  | 681,053
Total members' interests |  |  |
Members' other interests |  |  | 711,909 |  |  | 681,053
|  |  | 711,909 |  |  | 681,053
NOTES TO THE ACCOUNTS General Information RAJNILAYA GROUP LLP is a limited liability partnership, registered in England and Wales, registration number OC435698, registration address . The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 105 – 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. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. 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:
Motor Vehicles | 15% Reducing Balance
Fixtures and Fittings | 15% Reducing Balance
Computer Equipment | 15% Reducing Balance
Investment properties Investment properties are properties held to earn rentals and/or for capital appreciation. Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise. Assets on finance lease and hire purchase Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives. Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
2. | Tangible fixed assets
Cost or valuation | Motor Vehicles |  | Fixtures and Fittings |  | Computer Equipment |  | Investment properties |  | Total
| £ |  | £ |  | £ |  | £ |  | £
At 01 April 2024 | - |  | 116,412 |  | 449 |  | 1,607,285 |  | 1,724,146
Additions | 71,902 |  | - |  | - |  | - |  | 71,902
Disposals | - |  | - |  | - |  | - |  | -
At 31 March 2025 | 71,902 |  | 116,412 |  | 449 |  | 1,607,285 |  | 1,796,048
Depreciation
At 01 April 2024 | - |  | 21,108 |  | 47 |  | - |  | 21,155
Charge for year | - |  | - |  | - |  | - |  | -
On disposals | - |  | - |  | - |  | - |  | -
At 31 March 2025 | - |  | 21,108 |  | 47 |  | - |  | 21,155
Net book values
Closing balance as at 31 March 2025 | 71,902 |  | 95,304 |  | 402 |  | 1,607,285 |  | 1,774,893
Opening balance as at 01 April 2024 | - |  | 95,304 |  | 402 |  | 1,607,285 |  | 1,702,991
3. | Average number of employees Average number of employees during the year was 2 (2024 : 2).
For the year ended 31 March 2025 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to small LLPs. The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006(as applied to LLPs) with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime These accounts were approved by the members and signed on their behalf by: ............................................................................. Designated Member Date approved by the members: 15 October 2025 2