Rupa Enterprise Ltd - Filleted accounts

Registered number

12828872

Rupa Enterprise Ltd

Filleted Accounts

31 August 2025

Rupa Enterprise Ltd
Registered number:		12828872
Balance Sheet
as at 31 August 2025

Notes			2025			2024
£				£
Fixed assets
Investment property	3		2,137,902			1,101,684

Current assets
Cash at bank and in hand		11,071			4,633

Creditors: amounts falling due within one year	4	(1,697,334)			(675,710)

Net current liabilities			(1,686,063)			(671,077)

Total assets less current liabilities			451,839			430,607

Creditors: amounts falling due after more than one year	5		(428,285)			(428,494)



Net assets			23,554			2,113

Capital and reserves
Called up share capital			100			100
Profit and loss account			23,454			2,013

Shareholders' funds			23,554			2,113

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




A Bhindi
Director
Approved by the board on 29 May 2026

Rupa Enterprise Ltd
Notes to the Accounts
for the year ended 31 August 2025


1	Accounting policies

	Turnover
	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. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Going concern
	At the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the director continues to adopt going concern basis of accounting in preparing the financial statements.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:


	Investments property
	Investment properties are properties held to earn rentals and capital appreciation. Investment properties are initially measured at cost, including transaction costs. Subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees	2025		2024
Number			Number

	Average number of persons employed by the company	0		0


3	Investments property

Other
investments
£
	Cost
	At 1 September 2024			1,101,684
	Additions			1,036,218

	At 31 August 2025			2,137,902



4	Creditors: amounts falling due within one year	2025		2024
£			£

	Bank loans and overdrafts	15,486		15,486
	Taxation and social security costs	6,030		474
	Other creditors	1,675,818		659,750
		1,697,334		675,710


5	Creditors: amounts falling due after one year	2025		2024
£			£

	Bank loans	428,285		428,494


6	Loans	2025		2024
£			£
	Creditors include:
	Instalments falling due for payment after more than five years	350,769		350,769


	Secured bank loans	443,771		443,980

	The bankloan is secured over the property held by the company.


7	Other information

	Rupa Enterprise Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Unit D
	17 Plumbers Row
	London
	E1 1EQ