REGISTERED NUMBER: 10248163 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30th June 2025

for

Parbat Radha Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Director:

R Vekaria

Registered office:

52 Manley Road

Oldham

Lancashire

OL8 1AU

Registered number:

10248163 (England and Wales)

Accountants:

DBF Associates

Chartered Accountants

South Cheetham B C

10 Park Place

Manchester

Lancashire

M4 4EY

Fixed assets

Tangible assets

4

63,426

81,535

Current assets

Debtors

5

288,596

234,906

Investments

6

63,474

-

Cash at bank

208,141

318,174

560,211

553,080

Creditors

Amounts falling due within one year

7

24,250

51,635

Net current assets

535,961

501,445

Total assets less current liabilities

599,387

582,980

Creditors

Amounts falling due after more than one year

8

58,215

69,363

Net assets

541,172

513,617

Capital and reserves

Called up share capital

9

110

110

Retained earnings

541,062

513,507

Shareholders' funds

541,172

513,617

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th June 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 6th January 2026 and were signed by:

R Vekaria - Director

1.	Statutory information

Parbat Radha Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	Employees and directors

The average number of employees during the year was 1 (2024 - 1 ) .

4.	Tangible fixed assets

Motor

vehicles

Equipment

Totals

£

£

£

Cost

At 1st July 2024

and 30th June 2025

90,074

1,224

91,298

Depreciation

At 1st July 2024

9,007

756

9,763

Charge for year

18,015

94

18,109

At 30th June 2025

27,022

850

27,872

Net book value

At 30th June 2025

63,052

374

63,426

At 30th June 2024

81,067

468

81,535

5.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

-

19,716

Other debtors

288,596

215,190

288,596

234,906

6.	Current asset investments

2025

2024

£

£

Listed investments

63,474

-

7.

Creditors: amounts falling due within one year

2025

2024

£

£

Trade creditors

-

360

Taxation and social security

22,494

20,096

Other creditors

1,756

31,179

24,250

51,635

8.

Creditors: amounts falling due after more than one year

2025

2024

£

£

Hire purchase contracts

58,215

69,363

Amounts falling due in more than five years:

Repayable by instalments

Hire purchase

-

69,363

9.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

10

Ordinary B

£1

10

10

110

110

10.	Related party disclosures

Other Debtors includes an intercompany loan to its subsidiary company of £288,596 (2024: £215,190).