PRASHANTH KOUNDINYA LIMITED

PRASHANTH KOUNDINYA LIMITED
Statement of Financial Position
As at 31 December 2025

	2025
	£	£
Fixed assets		22,416
Current assets	2,449
Creditors: amount falling due within one year	(15,240)
Net current assets		(12,791)
Total assets less current liabilities		9,625
Creditors: amount falling due after more than one year		(17,644)
Net assets		(8,019)


Capital and reserves		(8,019)

NOTES TO THE ACCOUNTS

General Information

PRASHANTH KOUNDINYA LIMITED is a private company, limited by shares, registered in England and Wales, registration number 16136640, registration address 9 FRONT STREET, SHERBURN HILL , DURHAM, DH6 1PA.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

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

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:

Fixtures and Fittings

18 Reducing Balance

Tangible fixed assets

Cost or valuation	Fixtures and Fittings	Total
	£	£
At 16 December 2024	-	-
Additions	26,666	26,666
Disposals	-	-
At 31 December 2025	26,666	26,666
Depreciation
At 16 December 2024	-	-
Charge for period	4,250	4,250
On disposals	-	-
At 31 December 2025	4,250	4,250
Net book values
Closing balance as at 31 December 2025	22,416	22,416
Opening balance as at 16 December 2024	-	-

3.	Average number of employees Average number of employees during the period was 0.

For the period ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts.

The financial statements were approved by the board of directors on 16 September 2026 and were signed on its behalf by:

--------------------------------
Mrs Sharishma Goud Valandas
Director