Company registration number 16077089 (England and Wales)
KRISHA INVESTMENTS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
KRISHA INVESTMENTS LIMITED
COMPANY INFORMATION
Directors
Mrs S N Rathi
(Appointed 13 November 2024)
Mr N G Rathi
(Appointed 13 November 2024)
Company number
16077089
Registered office
23 Ramsbury Drive
Earley
Reading
Berkshire
RG6 7RT
Accountants
Property Tax People Limited
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
Bankers
Monzo Bank Limited
Broadwalk House
5 Appold Street
London
EC2A 2AG
KRISHA INVESTMENTS LIMITED
CONTENTS
Page
Accountants' report
1
Balance sheet
2
Notes to the financial statements
3 - 6
KRISHA INVESTMENTS LIMITED
ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF KRISHA INVESTMENTS LIMITED FOR THE PERIOD ENDED 31 MARCH 2026
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Krisha Investments Limited for the period ended 31 March 2026 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of Krisha Investments Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Krisha Investments Limited and state those matters that we have agreed to state to the b oard of d irectors of Krisha Investments Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Krisha Investments Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Krisha Investments Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Krisha Investments Limited. You consider that Krisha Investments Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Krisha Investments Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

Property Tax People Limited
22 July 2026
Chartered Accountants
The Oakley
Kidderminster Road
Droitwich
Worcestershire
WR9 9AY
KRISHA INVESTMENTS LIMITED
BALANCE SHEET
AS AT
31 MARCH 2026
31 March 2026
- 2 -
2026
Notes
£
£
Fixed assets
Tangible assets
3
376
Investment property
4
594,421
594,797
Current assets
Debtors
1,894
Cash at bank and in hand
2,670
4,564
Creditors: amounts falling due within one year
5
(160,463)
Net current liabilities
(155,899)
Total assets less current liabilities
438,898
Creditors: amounts falling due after more than one year
6
(447,454)
Net liabilities
(8,556)
Capital and reserves
Called up share capital
8
10
Profit and loss reserves
(8,566)
Total equity
(8,556)

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial period ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 22 July 2026 and are signed on its behalf by:
Mrs S N Rathi
Mr N G Rathi
Director
Director
Company registration number 16077089 (England and Wales)
KRISHA INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2026
- 3 -
1
Accounting policies
Company information

Krisha Investments Limited is a private company limited by shares incorporated in England and Wales. The registered office is 23 Ramsbury Drive, Earley, Reading, Berkshire, RG6 7RT.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Going concern

These financial statements have been drawn up on the going concern basis. If the going concern basis were not appropriate, adjustments would have been made to reduce assets to recoverable amounts, to provide for any further liabilities that might arise, and to re-classify fixed assets as current assets and long term liabilities as current liabilities.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for rents pro vided in the normal course of business. The fair value of consideration takes into account any lease premiums or rent free periods, which are recognised on a straight line basis over the lease term.

Revenue from the provision of property rental is recognised by reference to the period of its occupancy and where the amount of rent can be measured reliably.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
20% on cost
1.5
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

KRISHA INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 4 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2026
Number
Total
2
3
Tangible fixed assets
Fixtures and fittings
£
Cost
At 13 November 2024
-
0
Additions
470
At 31 March 2026
470
Depreciation and impairment
At 13 November 2024
-
0
Depreciation charged in the period
94
At 31 March 2026
94
Carrying amount
At 31 March 2026
376
KRISHA INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2026
- 5 -
4
Investment property
2026
£
Fair value
At 13 November 2024
-
0
Additions
594,421
At 31 March 2026
594,421

The director s ha ve assessed the market value of the property and considers that there has been no significant change in the market value at the period end.

5
Creditors: amounts falling due within one year
2026
£
Amounts owed to group undertakings
159,253
Other creditors
1,210
160,463
6
Creditors: amounts falling due after more than one year
2026
£
Bank loans and overdrafts
447,454
7
Secured debts
The following secured debts are included within creditors:
2026
£
Bank loans
447,454
Bank loans are secured over the property to which they relate.
8
Called up share capital
2026
2026
Ordinary share capital
Number
£
Issued and fully paid
Ordinary of £1 each
10
10

10 Ordinary shares of £1 were allotted and fully paid for cash at par during the period.

KRISHA INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 MARCH 2026
- 6 -
9
Related party transactions

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

10
Control

Ultimate parent company

The ultimate parent company is Krisha Commercial Investments Limited, a company registered in England and Wales.

Ultimate controlling party

The ultimate controlling party is Mr N Rathi and Mrs S N Rathi by virtue of their controlling interest in the ultimate parent company.

11
Comparatives

This is the company's first period of trade, therefore there are no comparatives.

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