RAHUL GUPTA LTD


Directors	GUPTA, Radhika
	GUPTA, Rahul


Registered Address	41 Brackenridge
	Dromore
	BT25 1QF


Registered Number	NI609532 (Northern Ireland)

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.

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:

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