| REGISTERED NUMBER: |
| Unaudited Financial Statements for the Year Ended 31 May 2026 |
| for |
| Seeta Rayarao Limited |
| REGISTERED NUMBER: |
| Unaudited Financial Statements for the Year Ended 31 May 2026 |
| for |
| Seeta Rayarao Limited |
| Seeta Rayarao Limited (Registered number: 12660007) |
| Contents of the Financial Statements |
| for the Year Ended 31 May 2026 |
| Page |
| Balance Sheet | 1 |
| Notes to the Financial Statements | 2 |
| Seeta Rayarao Limited (Registered number: 12660007) |
| Balance Sheet |
| 31 May 2026 |
| 31.5.26 | 31.5.25 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Investment property | 4 |
| CURRENT ASSETS |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 5 |
| NET CURRENT LIABILITIES | ( |
) | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year |
6 |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital | 8 |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| The director acknowledges his responsibilities for: |
| (a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and |
| (b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company. |
| The financial statements were approved by the director and authorised for issue on |
| Seeta Rayarao Limited (Registered number: 12660007) |
| Notes to the Financial Statements |
| for the Year Ended 31 May 2026 |
| 1. | STATUTORY INFORMATION |
| Seeta Rayarao Limited is a |
| Registered number: |
| Registered office: |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Investment property |
| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss. |
| Taxation |
| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. |
| Current or deferred taxation assets and liabilities are not discounted. |
| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. |
| Deferred tax |
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. |
| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference. |
| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| Seeta Rayarao Limited (Registered number: 12660007) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 May 2026 |
| 4. | INVESTMENT PROPERTY |
| Total |
| £ |
| FAIR VALUE |
| At 1 June 2025 |
| Revaluations | 1,000 |
| At 31 May 2026 |
| NET BOOK VALUE |
| At 31 May 2026 |
| At 31 May 2025 |
| Fair value at 31 May 2026 is represented by: |
| £ |
| Valuation in 2021 | 361,446 |
| Valuation in 2022 | 115,554 |
| Valuation in 2023 | (7,000 | ) |
| Valuation in 2024 | 21,000 |
| Valuation in 2025 | 35,000 |
| Valuation in 2026 | 1,000 |
| 527,000 |
| 5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 31.5.26 | 31.5.25 |
| £ | £ |
| Bank loans and overdrafts (see note 7) |
| Tax | ( |
) |
| Directors' current accounts | 137,393 | 125,990 |
| Accrued expenses |
| 6. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 31.5.26 | 31.5.25 |
| £ | £ |
| Bank loans (see note 7) |
| Amounts falling due in more than five years: |
| Repayable by instalments |
| Bank loans more 5 yr by instal | 218,073 | 233,073 |
| 7. | LOANS |
| An analysis of the maturity of loans is given below: |
| 31.5.26 | 31.5.25 |
| £ | £ |
| Amounts falling due within one year or on demand: |
| Bank loans |
| Seeta Rayarao Limited (Registered number: 12660007) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 May 2026 |
| 7. | LOANS - continued |
| 31.5.26 | 31.5.25 |
| £ | £ |
| Amounts falling due in more than five years: |
| Repayable by instalments |
| Bank loans more 5 yr by instal | 218,073 | 233,073 |
| 8. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 31.5.26 | 31.5.25 |
| value: | £ | £ |
| Ordinary | £1 | 100 | 100 |
| 9. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES |
| The following advances and credits to a director subsisted during the years ended 31 May 2026 and 31 May 2025: |
| 31.5.26 | 31.5.25 |
| £ | £ |
| Balance outstanding at start of year | ( |
) | ( |
) |
| Amounts advanced |
| Amounts repaid | ( |
) | ( |
) |
| Amounts written off | - | - |
| Amounts waived | - | - |
| Balance outstanding at end of year | ( |
) | ( |
) |
| 10. | ULTIMATE CONTROLLING PARTY |
| The controlling party is Dr V S Pandrapragada. |