SANJAY PURKAYASTHA LIMITED - Filleted accounts

Registered number

10706396

SANJAY PURKAYASTHA LIMITED

Unaudited Filleted Accounts

31 March 2025

SANJAY PURKAYASTHA LIMITED
Registered number:		10706396
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		16,817			23,177

Current assets
Debtors	4	28,312			14,613
Investments held as current assets	5	45,625			56,393
Cash at bank and in hand		645,790			571,714
		719,727			642,720

Creditors: amounts falling due within one year	6	(97,285)			(111,993)

Net current assets			622,442			530,727

Net assets			639,259			553,904

Capital and reserves
Called up share capital			200			200
Profit and loss account			639,059			553,704

Shareholders' funds			639,259			553,904

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Dr S Purkayastha
Director
Approved by the board on 17 December 2025

SANJAY PURKAYASTHA LIMITED
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover represents invoiced fees received during the year.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			2		2


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 April 2024	7,111		30,578		37,689
	At 31 March 2025	7,111		30,578		37,689

	Depreciation
	At 1 April 2024	5,338		9,174		14,512
	Charge for the year	1,773		4,587		6,360
	At 31 March 2025	7,111		13,761		20,872

	Net book value
	At 31 March 2025	-		16,817		16,817
	At 31 March 2024	1,773		21,404		23,177


4	Debtors			2025		2024
£					£

	Trade debtors			28,312		14,613


5	Investments held as current assets			2025		2024
£					£

	Unlisted investments			45,625		56,393

	Unlisted investments relates to investment and loans made to various LLP where the company is a member of those LLP.


6	Creditors: amounts falling due within one year			2025		2024
£					£

	Taxation and social security costs			30,170		10,856
	Other creditors			67,115		101,137
				97,285		111,993


7	Related party transactions

	Rent of £30,000 (2024-£30,000) was payable to Dr S Purkayastha for use of personal premises for company business.


8	Controlling party

	The ultimate controlling party are the two directors by virtue of their 100% shareholding in the company.


9	Other information

	SANJAY PURKAYASTHA LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
	Flat 311
	Peninsula Apartments
	4 Praed Street
	London
	W2 1JE