Gupta Property Investments Ltd

Gupta Property Investments Ltd
Contents Page
For the year ended 31 March 2025

Statement of financial position	1
Notes to the financial statements	2

Gupta Property Investments Ltd
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	370,000	370,000
		370,000	370,000
Current assets
Cash at bank and in hand		729	3,552
Creditors: amount falling due within one year		(1,626)	(947)
Net current assets		(897)	2,605

Total assets less current liabilities		369,103	372,605
Creditors: amount falling due after more than one year		(303,969)	(313,633)
Net assets		65,134	58,972

Capital and reserves
Called up share capital		75	75
Revaluation Reserves		9,310	9,310
Fair Value Reserves		39,690	39,690
Profit and loss account		16,059	9,897
Shareholders' funds		65,134	58,972

For the year ended 31 March 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 17 December 2025 and were signed on its behalf by:

-------------------------------
Bhaskar Gupta
Director

1

Gupta Property Investments Ltd
Notes to the Abridged Financial Statements
For the year ended 31 March 2025

General Information

Gupta Property Investments Ltd is a private company, limited by shares, registered in England and Wales, registration number 12520584, registration address 218 Bassett Green Road, Southampton, SO16 3NF.

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.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

2.	Average number of employees Average number of employees during the year was 0 (2024 : 0).

3.

Tangible fixed assets

Cost or valuation	Investment properties	Total
	£	£
At 01 April 2024	370,000	370,000
Additions	-	-
Disposals	-	-
At 31 March 2025	370,000	370,000
Depreciation
At 01 April 2024	-	-
Charge for year	-	-
On disposals	-	-
At 31 March 2025	-	-
Net book values
Closing balance as at 31 March 2025	370,000	370,000
Opening balance as at 01 April 2024	370,000	370,000

4.

Fair Value Reserves

	2025 £		2024 £
Fair Value Reserve	39,690		39,690
	39,690		39,690

2

Registered Number: 12520584
England and Wales
GUPTA PROPERTY INVESTMENTS LTD

Abridged Accounts

Period of accounts Start date: 01 April 2024 End date: 31 March 2025