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Registered Number: 14971738
PUNAAR PROPERTIES LIMITED
Abridged Accounts
Period of accounts Start date: 01 July 2024 End date: 30 June 2025

PUNAAR PROPERTIES LIMITED Contents Page For the year ended 30 June 2025
Statement of financial position | 1
Notes to the financial statements | 2

PUNAAR PROPERTIES LIMITED Statement of Financial Position As at 30 June 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Current assets |  |  |
Cash at bank and in hand |  | 2 |  | 2
Net current assets |  | 2 |  | 2
Total assets less current liabilities |  | 2 |  | 2
Net assets |  | 2 |  | 2
Capital and reserves |  |  |
Called up share capital |  | 2 |  | 2
Shareholders' funds |  | 2 |  | 2
For the year ended 30 June 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 accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. 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 20 March 2026 and were signed on its behalf by:
------------------------------- Anantha Venkata Subba Reddy DEVARAPALLI Director
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PUNAAR PROPERTIES LIMITED Notes to the Abridged Financial Statements For the year ended 30 June 2025
General Information PUNAAR PROPERTIES LIMITED is a private company, limited by shares, registered in , registration number 14971738, registration address 119 RYLANDS ROAD, SOUTHEND-ON-SEA ENGLAND, SS2 4LL. 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 Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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. 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).
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