Rahaja Limited - Filleted accounts

Registered number

07990191

Rahaja Limited

Unaudited

Filleted Accounts

31 March 2025

Rahaja Limited
Registered number:		07990191
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		963,783			963,914
Investments	4		380,175			335,326
			1,343,958			1,299,240

Current assets
Cash at bank and in hand		150,321			130,978

Creditors: amounts falling due within one year	6	(989,211)			(992,310)

Net current liabilities			(838,890)			(861,332)

Total assets less current liabilities			505,068			437,908

Creditors: amounts falling due after more than one year	7		(1,549)			(11,549)



Net assets			503,519			426,359

Capital and reserves
Called up share capital			100			100
Profit and loss account			503,419			426,259

Shareholders' funds			503,519			426,359

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.




J Ganatra
Director
Approved by the board on 26 December 2025

Rahaja 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 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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Fixtures, fittings, tools and equipment etc.	over 5 years

	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.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			2		2


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 April 2024	1,083,000		4,419		1,087,419
	At 31 March 2025	1,083,000		4,419		1,087,419

	Depreciation
	At 1 April 2024	119,960		3,545		123,505
	Charge for the year	-		131		131
	At 31 March 2025	119,960		3,676		123,636

	Net book value
	At 31 March 2025	963,040		743		963,783
	At 31 March 2024	963,040		874		963,914


	Freehold land and buildings:			2025		2024
£					£
	Historical cost			1,083,000		1,083,000
	Cumulative depreciation based on historical cost			76,640		76,640
				1,006,360		1,006,360


4	Investments

Other
investments
£
	Cost
	At 1 April 2024					335,326
	Additions					32,000
	Revaluation					12,849

	At 31 March 2025					380,175

	Historical cost
	At 1 April 2024					214,080
	At 31 March 2025					305,764


5	Investments held as current assets			2025		2024
£					£
	Fair value

	Increase/(decrease) in fair value included in the profit and loss account for the financial year
	Listed investments			12,849		(5,438)



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

	Bank loans and overdrafts			10,949		10,949
	Taxation and social security costs			18,132		18,228
	Other creditors			960,130		963,133
				989,211		992,310


7	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			1,549		11,549


8	Other information

	Rahaja Limited is a private company limited by shares and incorporated in England. Its registered office is:
	12 Hill Drive
	Kingsbury
	London
	NW9 8PH