REGISTERED NUMBER: 04532854 (England and Wales)

Financial Statements for the Year Ended 30 September 2025

for

Rupek Investments Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

Mr Kishor Ragha

SECRETARY:

Mrs Geeta Ragha

REGISTERED OFFICE:

144-146 King Cross Road

London

WC1X 9DU

REGISTERED NUMBER:

04532854 (England and Wales)

FIXED ASSETS

Property, plant and equipment

4

12,780

14,336

Investments

5

-

393,008

Investment properties

6

11,415,811

4,112,741

11,428,591

4,520,085

CURRENT ASSETS

Debtors

7

227,547

574,711

Cash at bank and in hand

51,525

472,397

279,072

1,047,108

CREDITORS

Amounts falling due within one year

8

2,018,630

1,524,150

NET CURRENT LIABILITIES

(1,739,558

)

(477,042

)

TOTAL ASSETS LESS CURRENT LIABILITIES

9,689,033

4,043,043

CREDITORS

Amounts falling due after more than one year

9

7,074,250

1,500,000

NET ASSETS

2,614,783

2,543,043

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

2,614,683

2,542,943

SHAREHOLDERS' FUNDS

2,614,783

2,543,043

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 director acknowledges his 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 director and authorised for issue on 8 June 2026 and were signed by:

Mr Kishor Ragha - Director

1.	STATUTORY INFORMATION

Rupek 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.

Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Investment property

Investment Property is shown at the cost of Investments or last valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Plant and

machinery

etc

£

COST

At 1 October 2024

28,000

Additions

1,639

At 30 September 2025

29,639

DEPRECIATION

At 1 October 2024

13,664

Charge for year

3,195

At 30 September 2025

16,859

NET BOOK VALUE

At 30 September 2025

12,780

At 30 September 2024

14,336

5.	FIXED ASSET INVESTMENTS

Other

investment

£

COST

At 1 October 2024

393,008

Return of Capital

(287,684

)

Share of profit/(loss)

(105,324

)

At 30 September 2025

-

NET BOOK VALUE

At 30 September 2025

-

At 30 September 2024

393,008

During the year Unlisted investments have been written off as they are not recoverable and shown as Share of loss under Unlisted Investments.

The Loss on this elimination has been reflected in the Profit & Loss account.

6.	INVESTMENT PROPERTIES

Total

£

FAIR VALUE

At 1 October 2024

4,112,741

Additions

7,303,070

At 30 September 2025

11,415,811

NET BOOK VALUE

At 30 September 2025

11,415,811

At 30 September 2024

4,112,741

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

107,480

-

Other debtors

120,067

574,711

227,547

574,711

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade creditors

-

4,140

Taxation and social security

119,254

35,225

Other creditors

1,899,376

1,484,785

2,018,630

1,524,150

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans

5,574,250

-

Other creditors

1,500,000

1,500,000

7,074,250

1,500,000

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.9.25

30.9.24

value:

£

£

100

Ordinary

£1

100

100

11.	RELATED PARTY DISCLOSURES

The company is under the control of Mr. K Ragha, who is has the right to appoint director and take decisions for the company and with his wife Mrs G Ragha owns 50% (2024:50%) of the company's issued share capital.

Other loans of £1,500,000 (£2024: £1,500,000) is due to Bhavme Investments Limited, which is controlled by director's brother. Interest of £91,667 (2024: £147,790) has been paid on this loan and included in Interest on loan in Profit & loss account.