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Registered number: 07473004
R Bajekal Limited
Financial Statements
For The Year Ended 30 December 2025
Affinity Associates (AU) Limited
Suite A, 1st Floor, Unit 1
Eurogate Business Park,
Ashford
Kent
TN24 8XW
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 07473004
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 73,678 18,993
Investments 6 791,358 672,877
865,036 691,870
CURRENT ASSETS
Debtors 7 297,000 238,644
Cash at bank and in hand 1,042,182 1,285,547
1,339,182 1,524,191
Creditors: Amounts Falling Due Within One Year 8 (1,118 ) (42,032 )
NET CURRENT ASSETS (LIABILITIES) 1,338,064 1,482,159
TOTAL ASSETS LESS CURRENT LIABILITIES 2,203,100 2,174,029
NET ASSETS 2,203,100 2,174,029
CAPITAL AND RESERVES
Called up share capital 9 85 85
Income Statement 2,203,015 2,173,944
SHAREHOLDERS' FUNDS 2,203,100 2,174,029
Page 1
Page 2
For the year ending 30 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Income Statement.
On behalf of the board
Mr R Bajekal
Director
28 July 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
R Bajekal Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07473004 . The registered office is Suite A, 1st Floor, Unit 1, Eurogate Business Park, Trinity Road, Ashford, Kent, TN24 8XW.
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, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to income statement over its estimated economic life of 10 years.
2.4. 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:
Motor Vehicles 20% reducing balance
Computer Equipment 20% reducing balance
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 3
Page 4
4. Intangible Assets
Goodwill
£
Cost
As at 31 December 2024 30,000
As at 30 December 2025 30,000
Amortisation
As at 31 December 2024 30,000
As at 30 December 2025 30,000
Net Book Value
As at 30 December 2025 -
As at 31 December 2024 -
5. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost
As at 31 December 2024 47,990 2,799 50,789
Additions 59,264 - 59,264
Disposals - (2,799 ) (2,799 )
As at 30 December 2025 107,254 - 107,254
Depreciation
As at 31 December 2024 29,972 1,824 31,796
Provided during the period 3,604 975 4,579
Disposals - (2,799 ) (2,799 )
As at 30 December 2025 33,576 - 33,576
Net Book Value
As at 30 December 2025 73,678 - 73,678
As at 31 December 2024 18,018 975 18,993
6. Investments
Listed
£
Cost or Valuation
As at 31 December 2024 672,877
Additions 400,000
Disposals (399,867 )
Fair value adjustments 118,348
As at 30 December 2025 791,358
...CONTINUED
Page 4
Page 5
Provision
As at 31 December 2024 -
As at 30 December 2025 -
Net Book Value
As at 30 December 2025 791,358
As at 31 December 2024 672,877
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 15,627 19,170
Other debtors 281,373 219,474
297,000 238,644
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 459 13,980
Taxation and social security 659 28,052
1,118 42,032
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 85 85
Page 5