Registration number: 12205365

Prosperity Enterprise Ltd

Contents

Abridged Balance Sheet	1 to 2
Notes to the Unaudited Abridged Financial Statements	3 to 4

Prosperity Enterprise Ltd

(Registration number: 12205365)
Abridged Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Investment property		422,916	400,109
Other financial assets	5	351,441	306,673
		774,357	706,782
Current assets
Debtors		-	5,724
Cash at bank and in hand		15,198	2,937
		15,198	8,661
Creditors: Amounts falling due within one year		(692,922)	(684,920)
Net current liabilities		(677,724)	(676,259)
Total assets less current liabilities		96,633	30,523
Provisions for liabilities		(23,983)	(7,462)
Accruals and deferred income		(600)	(575)
Net assets		72,050	22,486
Capital and reserves
Called up share capital		100	100
Other reserves		102,864	52,184
Retained earnings		(30,914)	(29,798)
Shareholders' funds		72,050	22,486

For the financial period ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 20 April 2026 and signed on its behalf by:
 

Prosperity Enterprise Ltd

(Registration number: 12205365)
Abridged Balance Sheet as at 31 December 2025

......................................... Dr Polobody Senapati Director

Prosperity Enterprise Ltd

Notes to the Unaudited Abridged Financial Statements for the Period from 1 October 2024 to 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Trinity Chambers
8 Suez Street
Warrington
Cheshire
WA1 1EG
England

These financial statements were authorised for issue by the Board on 20 April 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Prosperity Enterprise Ltd

Notes to the Unaudited Abridged Financial Statements for the Period from 1 October 2024 to 31 December 2025

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

3	Staff numbers

The average number of persons employed by the company (including directors) during the period, was 2 (2024 - 2).

4	Tangible assets

Cost or valuation

Depreciation

Carrying amount

At 31 December 2025

Investment properties

	2025 £
At 1 October	400,109
Fair value adjustments	22,807
At 31 December	422,916

There has been no valuation of investment property by an independent valuer.

5	Other financial assets (current and non-current)

	Financial assets at fair value through profit and loss £	Total £
Non-current financial assets
Cost or valuation
At 1 October 2024	306,673	306,673
Fair value adjustments	44,768	44,768
At 31 December 2025	351,441	351,441
Impairment
Carrying amount
At 31 December 2025	351,441	351,441