Company Registration No. 15647882 (England and Wales)
Trafoi Ltd
Unaudited accounts
for the year ended 30 November 2025
Trafoi Ltd
Unaudited accounts
Contents
Trafoi Ltd
Company Information
for the year ended 30 November 2025
Directors
Dilipkumar Shah
Shushma Shah
Vikrant Shah
Company Number
15647882 (England and Wales)
Registered Office
Egerton House
68 Baker Street
Weybridge
Surrey
KT13 8AL
England
Accountants
P10 Accountancy Ltd
Egerton House
68 Baker Street
Weybridge
KT13 8AL
Trafoi Ltd
Statement of financial position
as at 30 November 2025
Investment property
6,000,000
6,000,000
Cash at bank and in hand
24,951
101
Creditors: amounts falling due within one year
(1,870,422)
(5,802,674)
Net current liabilities
(1,831,731)
(5,726,808)
Total assets less current liabilities
4,168,269
273,192
Creditors: amounts falling due after more than one year
(3,890,390)
-
Net assets
277,879
273,192
Called up share capital
100
100
Revaluation reserve
263,965
263,965
Profit and loss account
13,814
9,127
Shareholders' funds
277,879
273,192
For the year ending 30 November 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 5 September 2026 and were signed on its behalf by
Dilipkumar Shah
Director
Company Registration No. 15647882
Trafoi Ltd
Notes to the Accounts
for the year ended 30 November 2025
Trafoi Ltd is a private company, limited by shares, registered in England and Wales, registration number 15647882. The registered office is Egerton House, 68 Baker Street, Weybridge, Surrey, KT13 8AL, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Trafoi Ltd
Notes to the Accounts
for the year ended 30 November 2025
The 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 net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.
Fair value at 1 December 2024
6,000,000
At 30 November 2025
6,000,000
Investment property includes leasehold property at a cost of £5,736,035. The property was revalued at the year end by independent surveyors and is shown at its market value.
Amounts falling due within one year
Amounts due from group undertakings etc.
13,740
75,765
6
Creditors: amounts falling due within one year
2025
2024
Amounts owed to group undertakings and other participating interests
1,866,311
5,732,051
Loans from directors
151
-
7
Creditors: amounts falling due after more than one year
2025
2024
The creditors due over 1 year include loans secured against company assets by way of fixed charges.
8
Transactions with related parties
At the balance sheet date, the company was owed £13,740 from Shree Omkar Ltd which is considered a related party.
At the balance sheet date, the company owed £1,866,311 to Trafoi Vendre Ltd, which is considered a related party.
The loans are considered as repayable on demand and no interest has been charged or accrued in the accounting period.
The ultimate controlling party is Shree Omkar Ltd (company number 11057995), which owns 100% of the issued share capital of the company.
Trafoi Ltd
Notes to the Accounts
for the year ended 30 November 2025
10
Average number of employees
During the year the average number of employees was 3 (2024: 3).