SR & DR Khiroya LLP

SR & DR Khiroya LLP
Contents Page
For the year ended 31 March 2026

LLP Information	1
Members' Report	2
Accountants' Report	3
Income Statement	4
Statement of Financial Position	5
Notes to the Financial Statements	6
Statement of Changes in Equity	7

SR & DR Khiroya LLP
LLP Information
For the year ended 31 March 2026

Members	Deepan Khiroya Sandeep Khiroya
Registered Number	OC451491
Registered Office	Bracken Lodge Bracken Hill Close Northwood Middx HA6 3EW
Accountants	CHJ Accountants Ltd 34 Longcrofte Rd Edgware, Middx HA8 6RR

1

SR & DR Khiroya LLP
Members' Report
For the year ended 31 March 2026

Principal activities

The principal activity during the year continued to be Property investment.

Designated Members

The designated members during the year were as follows:
Sandeep Khiroya
Deepan Khiroya

Members' drawings and subscription and repayment of members' capital

Members are permitted to make drawings in anticipation of profits which will be allocated to them. The amount of such drawings is set at the beginning of each financial year, taking into account the anticipated cash needs of the LLP.
New members are required to subscribe a minimum level of capital and in subsequent years members are invited to subscribe for further capital, the amount of which is determined by the performance and seniority of those members. On retirement, capital is repaid to members.

This report was approved by the members and signed on their behalf by:

----------------------------------
Deepan Khiroya
Member

Date approved: 10 September 2026

2

SR & DR Khiroya LLP Accountants' Report For the year ended 31 March 2026
Accountants report to the members of SR & DR Khiroya LLP LLP on the preparation of the unaudited statutory financial statements for the year ended 31 March 2026 To assist you to fulfil your duties under the Companies Act 2006 as applied to limited liability partnerships by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, we have prepared for your approval the financial statements of SR & DR Khiroya LLP LLP which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the LLPs 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 http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html. Our work has been undertaken solely to prepare for your approval the financial statements of SR & DR Khiroya LLP and state those matters that we have agreed to state to the members of SR & DR Khiroya LLP, 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/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. .................................................... CHJ Accountants Ltd 34 Longcrofte Rd Edgware, Middx HA8 6RR 10 September 2026 3

SR & DR Khiroya LLP
Accountants' Report
For the year ended 31 March 2026

Accountants report to the members of SR & DR Khiroya LLP LLP on the preparation of the unaudited statutory financial statements for the year ended 31 March 2026

To assist you to fulfil your duties under the Companies Act 2006 as applied to limited liability partnerships by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, we have prepared for your approval the financial statements of SR & DR Khiroya LLP LLP which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the LLPs 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 http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

Our work has been undertaken solely to prepare for your approval the financial statements of SR & DR Khiroya LLP and state those matters that we have agreed to state to the members of SR & DR Khiroya LLP, 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/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf.

....................................................
CHJ Accountants Ltd
34 Longcrofte Rd
Edgware, Middx
HA8 6RR
10 September 2026

3

SR & DR Khiroya LLP
Income Statement
For the year ended 31 March 2026

	2026 £	2025 £
Turnover	30,048	36,723
Gross profit	30,048	36,723
Administrative expenses	10,727	(1,158)
Operating profit	40,775	35,565
Other interest receivable and similar income	0	180
Profit/Loss for the financial year before members' remuneration and profit share	40,775	35,745

Profit/Loss for the financial year available for discretionary division among members	40,775	35,745

4

SR & DR Khiroya LLP
Statement of Financial Position
As at 31 March 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	0	308,551
		0	308,551
Current assets
Debtors	4	322,022	3,127
Cash at bank and in hand		98	1,547
		322,120	4,674
Creditors: amount falling due within one year	5	(880)	(12,930)
Net current assets		321,240	(8,256)

Total assets less current liabilities		321,240	300,295
Accruals and deferred income		(1,200)	0
Net assets		320,040	300,295

Represented by:
Loans and other debts due to members	6	279,265	264,550
Members
Other reserves		40,775	35,745
		40,775	35,745
		320,040	300,295

Total members
Loans and other debts due to members		279,265	264,550
Members		40,775	35,745
		320,040	300,295

For the year ending 31 March 2026 the LLP was entitled to exemption under section 477 of the Companies Act 2006 (as applied to LLPs) relating to small LLPs.

The members acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 (as applied to LLPs) with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions applicable to LLPs subject to the small LLPs regime.The LLP has opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account under section 444(1) of the Companies Act 2006

These accounts were approved by the members and signed on their behalf by:

.............................................................................
Deepan Khiroya
Designated Member
Date approved by the members: 10 September 2026

5

SR & DR Khiroya LLP
Statement of Changes in Equity
For the year ended 31 March 2026

	Retained Earnings	Total
	£	£
Profit/(Loss) for the year	35,745	35,745
Total comprehensive income for the year	35,745	35,745
Total investments by and distributions to owners	-	-
At 31 March 2025	35,745	35,745
At 01 April 2025		-
Profit/(Loss) for the year	40,775	40,775
Total comprehensive income for the year	40,775	40,775
Total investments by and distributions to owners	-	-
At 31 March 2026	40,775	40,775

6

SR & DR Khiroya LLP
Notes to the Financial Statements
For the year ended 31 March 2026

General Information

SR & DR Khiroya LLP is a limited liability partnership, registered in England and Wales, registration number OC451491, registration address Bracken Lodge, Bracken Hill Close, Northwood, Middx, HA6 3EW.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

2.	Average number of employees Average number of employees during the year was 0 (2025 : 0).

3.

Tangible fixed assets

Cost or valuation	Land and Buildings	Total
	£	£
At 01 April 2025	308,551	308,551
Additions	-	-
Disposals	(308,551)	(308,551)
At 31 March 2026	-	-
Depreciation
At 01 April 2025	-	-
Charge for year	-	-
On disposals	-	-
At 31 March 2026	-	-
Net book values
Closing balance as at 31 March 2026	-	-
Opening balance as at 01 April 2025	308,551	308,551

4.

Debtors: amounts falling due within one year

	2026 £	2025 £
Trade Debtors	0	3,127
Other Debtors	322,022	0
	322,022	3,127

5.

Creditors: amount falling due within one year

	2026 £	2025 £
Trade Creditors	880	10,150
Accrued Expenses	0	780
Other Creditors	0	2,000
	880	12,930

6.

Members' Interests

	Other reserves	Loans and other debts due to members less any amounts due from members included in debtors	Total

Balance at 01 April 2025	0	300,295	300,295
Profit for the period available for discretionary division among members	40,775	0	40,775
Members' interests after profit for the period	40,775	300,295	341,070
Introduced by members	0	(21,030)	(21,030)
Balance at 31 March 2026	40,775	279,265	320,040

7

Registered Number: OC451491
England and Wales
SR & DR KHIROYA LLP

Unaudited Financial Statements

Period of accounts Start date: 01 April 2025 End date: 31 March 2026