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core:OtherReservesSubtotal 2024-10-31 NI609532 core:RetainedEarningsAccumulatedLosses 2024-10-31 NI609532 core:LandBuildings 2025-10-31 NI609532 core:PlantMachinery 2025-10-31 NI609532 core:Vehicles 2025-10-31 NI609532 core:FurnitureFittings 2025-10-31 NI609532 core:OfficeEquipment 2025-10-31 NI609532 core:NetGoodwill 2025-10-31 NI609532 core:IntangibleAssetsOtherThanGoodwill 2025-10-31 NI609532 core:ListedExchangeTraded 2025-10-31 NI609532 core:UnlistedNon-exchangeTraded 2025-10-31 NI609532 core:LandBuildings 2024-10-31 NI609532 core:PlantMachinery 2024-10-31 NI609532 core:Vehicles 2024-10-31 NI609532 core:FurnitureFittings 2024-10-31 NI609532 core:OfficeEquipment 2024-10-31 NI609532 core:NetGoodwill 2024-10-31 NI609532 core:IntangibleAssetsOtherThanGoodwill 2024-10-31 NI609532 core:ListedExchangeTraded 2024-10-31 NI609532 core:UnlistedNon-exchangeTraded 2024-10-31 NI609532 core:LandBuildings 2024-11-01 2025-10-31 NI609532 core:PlantMachinery 2024-11-01 2025-10-31 NI609532 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2025-10-31 NI609532 core:IntangibleAssetsOtherThanGoodwill 2024-11-01 2025-10-31 NI609532 dpl:GroupUndertakings 2024-11-01 2025-10-31 NI609532 dpl:ParticipatingInterests 2024-11-01 2025-10-31 NI609532 dpl:GroupUndertakings core:ListedExchangeTraded 2024-11-01 2025-10-31 NI609532 core:ListedExchangeTraded 2024-11-01 2025-10-31 NI609532 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-11-01 2025-10-31 NI609532 core:UnlistedNon-exchangeTraded 2024-11-01 2025-10-31 NI609532 dpl:CostSales 2023-11-01 2024-10-31 NI609532 dpl:DistributionCosts 2023-11-01 2024-10-31 NI609532 core:LandBuildings 2023-11-01 2024-10-31 NI609532 core:PlantMachinery 2023-11-01 2024-10-31 NI609532 core:Vehicles 2023-11-01 2024-10-31 NI609532 core:FurnitureFittings 2023-11-01 2024-10-31 NI609532 core:OfficeEquipment 2023-11-01 2024-10-31 NI609532 dpl:AdministrativeExpenses 2023-11-01 2024-10-31 NI609532 core:NetGoodwill 2023-11-01 2024-10-31 NI609532 core:IntangibleAssetsOtherThanGoodwill 2023-11-01 2024-10-31 NI609532 dpl:GroupUndertakings 2023-11-01 2024-10-31 NI609532 dpl:ParticipatingInterests 2023-11-01 2024-10-31 NI609532 dpl:GroupUndertakings core:ListedExchangeTraded 2023-11-01 2024-10-31 NI609532 core:ListedExchangeTraded 2023-11-01 2024-10-31 NI609532 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-11-01 2024-10-31 NI609532 core:UnlistedNon-exchangeTraded 2023-11-01 2024-10-31 NI609532 core:NetGoodwill 2025-10-31 NI609532 core:IntangibleAssetsOtherThanGoodwill 2025-10-31 NI609532 core:LandBuildings 2025-10-31 NI609532 core:PlantMachinery 2025-10-31 NI609532 core:Vehicles 2025-10-31 NI609532 core:FurnitureFittings 2025-10-31 NI609532 core:OfficeEquipment 2025-10-31 NI609532 core:AfterOneYear 2025-10-31 NI609532 core:WithinOneYear 2025-10-31 NI609532 core:ListedExchangeTraded 2025-10-31 NI609532 core:UnlistedNon-exchangeTraded 2025-10-31 NI609532 core:ShareCapital 2025-10-31 NI609532 core:SharePremium 2025-10-31 NI609532 core:RevaluationReserve 2025-10-31 NI609532 core:OtherReservesSubtotal 2025-10-31 NI609532 core:RetainedEarningsAccumulatedLosses 2025-10-31 NI609532 core:NetGoodwill 2024-10-31 NI609532 core:IntangibleAssetsOtherThanGoodwill 2024-10-31 NI609532 core:LandBuildings 2024-10-31 NI609532 core:PlantMachinery 2024-10-31 NI609532 core:Vehicles 2024-10-31 NI609532 core:FurnitureFittings 2024-10-31 NI609532 core:OfficeEquipment 2024-10-31 NI609532 core:AfterOneYear 2024-10-31 NI609532 core:WithinOneYear 2024-10-31 NI609532 core:ListedExchangeTraded 2024-10-31 NI609532 core:UnlistedNon-exchangeTraded 2024-10-31 NI609532 core:ShareCapital 2024-10-31 NI609532 core:SharePremium 2024-10-31 NI609532 core:RevaluationReserve 2024-10-31 NI609532 core:OtherReservesSubtotal 2024-10-31 NI609532 core:RetainedEarningsAccumulatedLosses 2024-10-31 NI609532 core:NetGoodwill 2023-10-31 NI609532 core:IntangibleAssetsOtherThanGoodwill 2023-10-31 NI609532 core:LandBuildings 2023-10-31 NI609532 core:PlantMachinery 2023-10-31 NI609532 core:Vehicles 2023-10-31 NI609532 core:FurnitureFittings 2023-10-31 NI609532 core:OfficeEquipment 2023-10-31 NI609532 core:AfterOneYear 2023-10-31 NI609532 core:WithinOneYear 2023-10-31 NI609532 core:ListedExchangeTraded 2023-10-31 NI609532 core:UnlistedNon-exchangeTraded 2023-10-31 NI609532 core:ShareCapital 2023-10-31 NI609532 core:SharePremium 2023-10-31 NI609532 core:RevaluationReserve 2023-10-31 NI609532 core:OtherReservesSubtotal 2023-10-31 NI609532 core:RetainedEarningsAccumulatedLosses 2023-10-31 NI609532 core:AfterOneYear 2024-11-01 2025-10-31 NI609532 core:WithinOneYear 2024-11-01 2025-10-31 NI609532 core:Non-currentFinancialInstruments core:CostValuation 2024-11-01 2025-10-31 NI609532 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-11-01 2025-10-31 NI609532 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-11-01 2025-10-31 NI609532 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-11-01 2025-10-31 NI609532 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-11-01 2025-10-31 NI609532 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-11-01 2025-10-31 NI609532 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-11-01 2025-10-31 NI609532 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-11-01 2025-10-31 NI609532 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-11-01 2025-10-31 NI609532 core:Non-currentFinancialInstruments core:CostValuation 2025-10-31 NI609532 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-10-31 NI609532 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-10-31 NI609532 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-10-31 NI609532 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-10-31 NI609532 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-10-31 NI609532 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-10-31 NI609532 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-10-31 NI609532 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-10-31 NI609532 core:Non-currentFinancialInstruments core:CostValuation 2024-10-31 NI609532 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-10-31 NI609532 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-10-31 NI609532 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-10-31 NI609532 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-10-31 NI609532 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-10-31 NI609532 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-10-31 NI609532 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-10-31 NI609532 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-10-31 NI609532 bus:Director1 2024-11-01 2025-10-31 NI609532 bus:Director2 2024-11-01 2025-10-31

RAHUL GUPTA LTD

Registered Number
NI609532
(Northern Ireland)

Unaudited Financial Statements for the Year ended
31 October 2025

RAHUL GUPTA LTD
Company Information
for the year from 1 November 2024 to 31 October 2025

Directors | GUPTA, Radhika
| GUPTA, Rahul

Registered Address | 41 Brackenridge
| Dromore
| BT25 1QF

Registered Number | NI609532 (Northern Ireland)

RAHUL GUPTA LTD
Statement of Financial Position
31 October 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 894 |  |  |  | 804
|  |  |  | 894 |  |  |  | 804
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 558,907 |  |  |  | 454,774 |  |
Cash at bank and on hand |  | 2,313,483 |  |  |  | 1,936,657 |  |
|  | 2,872,390 |  |  |  | 2,391,431 |  |
Creditors amounts falling due within one year | 5 | (251,072) |  |  |  | (198,497) |  |
Net current assets (liabilities) |  |  |  | 2,621,318 |  |  |  | 2,192,934
Total assets less current liabilities |  |  |  | 2,622,212 |  |  |  | 2,193,738
Net assets |  |  |  | 2,622,212 |  |  |  | 2,193,738
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1 |  |  |  | 1
Profit and loss account |  |  |  | 2,622,211 |  |  |  | 2,193,737
Shareholders' funds |  |  |  | 2,622,212 |  |  |  | 2,193,738

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 13 May 2026, and are signed on its behalf by:
GUPTA, Rahul Director Registered Company No. NI609532

RAHUL GUPTA LTD
Notes to the Financial Statements
for the year ended 31 October 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Turnover policy
--- | ---
| 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.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 1 |  | 1

3. | Tangible fixed assets
--- | ---

|  | Office Equipment |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 November 24 | 2,617 |  | 2,617
| Additions | 497 |  | 497
| At 31 October 25 | 3,114 |  | 3,114
| Depreciation and impairment
| At 01 November 24 | 1,813 |  | 1,813
| Charge for year | 407 |  | 407
| At 31 October 25 | 2,220 |  | 2,220
| Net book value
| At 31 October 25 | 894 |  | 894
| At 31 October 24 | 804 |  | 804

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 558,907 |  | 440,547
| Amounts owed by associates and joint ventures / participating interests | - |  | 14,227
| Total | 558,907 |  | 454,774

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Amounts owed to related parties | 6,120 |  | -
| Taxation and social security | 244,952 |  | 198,497
| Total | 251,072 |  | 198,497