Registration number: 13563307

Abhay PVT Limited

Contents

Company Information	1
Accountants' Report	2
Balance Sheet	3
Notes to the Unaudited Financial Statements	4 to 7

Abhay PVT Limited

Company Information

Director

Mr Abhay Ashokrao Rindhe

Registered office

72 Rambouillet Drive Whitehouse Milton Keynes MK8 1GH

Accountants

PKP & Company Limited Chartered Certified Accountants 1 Forum House Empire Way Wembley HA9 0AB

Chartered Certified Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Abhay PVT Limited
for the Period Ended 30 August 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Abhay PVT Limited for the period ended 30 August 2025 as set out on pages 3 to 7 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made solely to the Board of Directors of Abhay PVT Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Abhay PVT Limited and state those matters that we have agreed to state to the Board of Directors of Abhay PVT Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/
october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Abhay PVT Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Abhay PVT Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Abhay PVT Limited. You consider that Abhay PVT 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 accounts of Abhay PVT 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 accounts.

......................................

PKP & Company Limited
Chartered Certified Accountants
1 Forum House
Empire Way
Wembley
HA9 0AB

21 August 2026

Abhay PVT Limited

(Registration number: 13563307)
Balance Sheet as at 30 August 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	319	439
Current assets
Debtors	5	-	350
Cash at bank and in hand		158,118	191,952
		158,118	192,302
Creditors: Amounts falling due within one year	6	(30,864)	(55,141)
Net current assets		127,254	137,161
Net assets		127,573	137,600
Capital and reserves
Called up share capital	7	1,000	1,000
Retained earnings		126,573	136,600
Shareholders' funds		127,573	137,600

For the financial period ending 30 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 21 August 2026
 

......................................... Mr Abhay Ashokrao Rindhe Director

Abhay PVT Limited

Notes to the Unaudited Financial Statements for the Period from 1 September 2024 to 30 August 2025

1	General information

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

The address of its registered office is:
72 Rambouillet Drive
Whitehouse
Milton Keynes
MK8 1GH

These financial statements were authorised for issue by the director on 21 August 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 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 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Furniture, fittings and equipment	15% straight line

Abhay PVT Limited

Notes to the Unaudited Financial Statements for the Period from 1 September 2024 to 30 August 2025

Trade Creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including the director) during the period, was 4 (2024 - 4).

Abhay PVT Limited

Notes to the Unaudited Financial Statements for the Period from 1 September 2024 to 30 August 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 September 2024	799	799
At 30 August 2025	799	799
Depreciation
At 1 September 2024	360	360
Charge for the period	120	120
At 30 August 2025	480	480
Carrying amount
At 30 August 2025	319	319
At 31 August 2024	439	439

5

Debtors

Current	2025 £	2024 £
Other debtors	-	350
	-	350

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Taxation and social security	17,784	44,338
Accruals and deferred income	3,042	2,167
Other creditors	10,038	8,636
	30,864	55,141

Abhay PVT Limited

Notes to the Unaudited Financial Statements for the Period from 1 September 2024 to 30 August 2025

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary share of £1 each	1,000	1,000	1,000	1,000