SR & DR Khiroya LLP

SR & DR Khiroya LLP
Contents Page
For the Period 21 March 2024 to 31 March 2025

LLP information	1
Members' report	2
Accountants' report	3
Income statement	4
Statement of financial position	5
Notes to the financial statements	6
Statement of changes in equity	7

SR & DR Khiroya LLP
LLP Information
For the Period 21 March 2024 to 31 March 2025

Members	Deepan Khiroya Sandeep Khiroya
Registered Number	OC451491
Registered Office	Bracken Lodge Bracken Hill Close Northwood Middx HA6 3EW
Accountants	CHJ Accountants Ltd 34 Longcrofte Rd Edgware HA8 6RR

1

SR & DR Khiroya LLP
Members' Report
For the Period 21 March 2024 to 31 March 2025

This report was approved by the members and signed on their behalf by:

----------------------------------
Deepan Khiroya
Member

Date approved: 29 December 2025

2

SR & DR Khiroya LLP Accountants' Report For the Period 21 March 2024 to 31 March 2025
As described on the balance sheet you are responsible for the preparation of the financial statements for the period ended 31 March 2025 and you consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us. .................................................... CHJ Accountants Ltd 34 Longcrofte Rd Edgware HA8 6RR 29 December 2025 3

SR & DR Khiroya LLP
Accountants' Report
For the Period 21 March 2024 to 31 March 2025

As described on the balance sheet you are responsible for the preparation of the financial statements for the period ended 31 March 2025 and you consider that the company is exempt from an audit under the Companies Act 2006.
In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

....................................................

CHJ Accountants Ltd
34 Longcrofte Rd

Edgware
HA8 6RR
29 December 2025

3

SR & DR Khiroya LLP
Income Statement
For the Period 21 March 2024 to 31 March 2025

	Notes	2025 £
Turnover		36,723
Gross profit		36,723
Administrative expenses		(1,158)
Operating profit		35,565
Other interest receivable and similar income		180
Profit/Loss for the financial period before members' remuneration and profit share		35,745

Profit/Loss for the financial period available for discretionary division among members		35,745

4

SR & DR Khiroya LLP
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £
Fixed assets
Tangible fixed assets	3	308,551
		308,551
Current assets
Debtors	4	3,127
Cash at bank and in hand		1,547
		4,674
Creditors: amount falling due within one year	5	(12,930)
Net current assets		(8,256)

Total assets less current liabilities		300,295
Net assets		300,295

Represented by:
Loans and other debts due to members		300,295
Members
		0
		300,295

Total members
Loans and other debts due to members		300,295
Members		0
		300,295

For the period ending 31 March 2025 the LLP was entitled to exemption under section 477 of the Companies Act 2006 (as applied to LLPs) 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 financial statements have been prepared in accordance with the special provisions applicable to LLPs subject to the small LLPs regime.The LLP has opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account under section 444(1) of the Companies Act 2006

These accounts were approved by the members and signed on their behalf by:

.............................................................................
Deepan Khiroya
Designated Member
Date approved by the members: 29 December 2025

5

SR & DR Khiroya LLP
Statement of Changes in Equity
For the Period 21 March 2024 to 31 March 2025

	Revaluation reserve	Capital redemption reserve	Retained Earnings	Total
	£	£	£	£
At 21 March 2024				-
Profit for the period			35,745	35,745
Transfer to/from Profit and Loss account				(35,745)
Total comprehensive income for the period	-	-	35,745	-
Total investments by and distributions to owners	-	-	-	-
At 31 March 2025			35,745	-

6

SR & DR Khiroya LLP
Notes to the Financial Statements
For the Period 21 March 2024 to 31 March 2025

General Information

SR & DR Khiroya LLP is a limited liability partnership, registered in England & Northern Ireland, registration number OC451491, registration address Bracken Lodge, Bracken Hill Close, Northwood, Middx, HA6 3EW.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

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 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

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:

2.	Average number of employees Average number of employees during the period was 0.

3.

Tangible fixed assets

Cost or valuation	Land and Buildings	Total
	£	£
At 21 March 2024	-	-
Additions	308,551	308,551
Disposals	-	-
At 31 March 2025	308,551	308,551
Depreciation
At 21 March 2024	-	-
Charge for period	-	-
On disposals	-	-
At 31 March 2025	-	-
Net book values
Closing balance as at 31 March 2025	308,551	308,551
Opening balance as at 21 March 2024	-	-

4.

Debtors: amounts falling due within one year

	2025 £
Trade Debtors	3,127
	3,127

5.

Creditors: amount falling due within one year

	2025 £
Trade Creditors	10,150
Accrued Expenses	780
Other Creditors	2,000
	12,930

7

Registered Number: OC451491
England & Northern Ireland
SR & DR KHIROYA LLP

Unaudited Financial Statements

Period of accounts Start date: 21 March 2024 End date: 31 March 2025