Pragyaan Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 12244963

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		207,597		205,764

			207,597		205,764
CURRENT ASSETS
Debtors	5	150		150
Cash at bank and in hand		9,661		9,005

		9,811		9,155
Creditors: Amounts Falling Due Within One Year	6	(54,930 )		(55,079 )

NET CURRENT ASSETS (LIABILITIES)			(45,119 )		(45,924 )

TOTAL ASSETS LESS CURRENT LIABILITIES			162,478		159,840

Creditors: Amounts Falling Due After More Than One Year	7		(114,399 )		(112,715 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(8,931 )		(8,717 )

NET ASSETS			39,148		38,408

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			39,048		38,308

SHAREHOLDERS' FUNDS			39,148		38,408

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Pragyaan Limited

Balance Sheet (continued)

As At 31 October 2025

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Diviesh Joshi

Director

28/07/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Pragyaan Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12244963 . The registered office is 1 Derwent Business Centre, Clarke Street, Derby, DE1 2BU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

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

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

25% Straight Line

2.4. Investment Properties

Investment properties are measured at fair value determined annually and adjusted if necessary for any difference in the nature, location or condition of the specific asset. The fair value of property was obtained from an online property resource company and has not been based on a valuation by an independent valuer with a professional qualification.

Changes in fair value are recognised in the profit and loss account.

2.5. Deferred Taxation

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

2.6. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the period was as follows:

	2025	2024
Office and administration	2	2

	2	2

4. Tangible Assets

	Investment Properties	Computer Equipment	Total
	£	£	£
Cost or Valuation
As at 1 November 2024	205,415	699	206,114
Revaluation	2,008	-	2,008

As at 31 October 2025	207,423	699	208,122

...CONTINUED

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Pragyaan Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

Depreciation
As at 1 November 2024	-	350	350
Provided during the period	-	175	175

As at 31 October 2025	-	525	525

Net Book Value
As at 31 October 2025	207,423	174	207,597

As at 1 November 2024	205,415	349	205,764

5. Debtors

	2025	2024
	£	£
Due within one year
Prepayments and accrued income	50	50
Other debtors	100	100

	150	150

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Corporation tax	-	199
Accruals and deferred income	900	850
Directors' loan accounts	54,030	54,030

	54,930	55,079

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	114,399	112,715

8. Secured Creditors

Of the creditors falling due within and after more than one year the following amount is secured by a fixed charge over the investment property. The mortgage is interest only with a term of 23 years.

	2025		2024
	£		£
Bank loans and overdrafts	114,399		112,715

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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