REGISTERED NUMBER: 03760048 (England and Wales)

BHARAT INVESTMENTS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mr. J. Rai

Mr N Rai

SECRETARY:

Mr. J. Rai

REGISTERED OFFICE:

15-17 Church Street

Stourbridge

West Midlands

DY8 1LU

REGISTERED NUMBER:

03760048 (England and Wales)

FIXED ASSETS

Investments

4

1,675,252

1,675,252

CURRENT ASSETS

Debtors

5

32,998

31,416

Cash at bank and in hand

1,265

1,952

34,263

33,368

CREDITORS

Amounts falling due within one year

6

127,480

127,414

NET CURRENT LIABILITIES

(93,217

)

(94,046

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,582,035

1,581,206

CREDITORS

Amounts falling due after more than one year

7

858,011

858,011

NET ASSETS

724,024

723,195

CAPITAL AND RESERVES

Called up share capital

100

100

Fair value reserve

8

710,000

710,000

Retained earnings

13,924

13,095

SHAREHOLDERS' FUNDS

724,024

723,195

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

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

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 June 2026 and were signed on its behalf by:

Mr. J. Rai - Director

1.	STATUTORY INFORMATION

Bharat Investments Limited 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 as modified by the revaluation of certain assets.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	FIXED ASSET INVESTMENTS

2025

2024

£

£

Other investments not loans

1,450,252

1,450,252

Other loans

225,000

225,000

1,675,252

1,675,252

Additional information is as follows:

Other

investments

£

COST OR VALUATION

At 1 October 2024

and 30 September 2025

1,450,252

NET BOOK VALUE

At 30 September 2025

1,450,252

At 30 September 2024

1,450,252

Cost or valuation at 30 September 2025 is represented by:

Other

investments

£

Valuation in 2024

710,000

Cost

740,252

1,450,252

If investment properties had not been revalued they would have been included at the following historical cost:

2025

2024

£

£

Cost

740,252

740,252

Investment properties were valued on an open market basis on 30 September 2024 by the director of the company .

Other

loans

£

At 1 October 2024

and 30 September 2025

225,000

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

32,998

31,416

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

18,393

25,523

Trade creditors

11,984

6,176

Taxation and social security

12,530

12,335

Other creditors

84,573

83,380

127,480

127,414

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

858,011

858,011

8.

RESERVES

Fair

value

reserve

£

At 1 October 2024

and 30 September 2025

710,000