AARUDRA PROPERTIES LTD

AARUDRA PROPERTIES LTD
Contents Page
For the year ended 30 April 2026

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

AARUDRA PROPERTIES LTD Accountants' Report For the year ended 30 April 2026
Accountant’s report You consider that the company is exempt from an audit for the year ended 30 April 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Numera Accountancy Ltd 30 April 2026 .................................................... Numera Accountancy Ltd 39 Clive Street Cardiff Wales CF11 7HJ 22 October 2026 1

AARUDRA PROPERTIES LTD
Accountants' Report
For the year ended 30 April 2026

Accountant’s report
You consider that the company is exempt from an audit for the year ended 30 April 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Numera Accountancy Ltd
30 April 2026

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

Numera Accountancy Ltd
39 Clive Street
Cardiff
Wales
CF11 7HJ
22 October 2026

1

AARUDRA PROPERTIES LTD
Statement of Financial Position
As at 30 April 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	231,367	231,367
		231,367	231,367
Current assets
Cash at bank and in hand		15,848	469
Creditors: amount falling due within one year		(28,028)	(26,742)
Net current assets		(12,180)	(26,273)

Total assets less current liabilities		219,187	205,094
Creditors: amount falling due after more than one year		(207,977)	(206,964)
Net assets		11,210	(1,870)

Capital and reserves
Called up share capital	4	2	2
Profit and loss account		11,208	(1,872)
Shareholders' funds		11,210	(1,870)

For the year ended 30 April 2026 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 year 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 financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 22 October 2026 and were signed on its behalf by:

-------------------------------
Srinivasa Kireethi Boinapally
Director

2

AARUDRA PROPERTIES LTD
Notes to the Abridged Financial Statements
For the year ended 30 April 2026

General Information

AARUDRA PROPERTIES LTD is a private company, limited by shares, registered in England and Wales, registration number 15653650, registration address 62 Slade Baker Way, Bristol, England, BS16 1YN.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – 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 as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

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.

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	Investment properties	Total
	£	£
At 01 May 2025	-	-
Additions	231,367	231,367
Disposals	-	-
At 30 April 2026	231,367	231,367
Depreciation
At 01 May 2025	-	-
Charge for year	-	-
On disposals	-	-
At 30 April 2026	-	-
Net book values
Closing balance as at 30 April 2026	231,367	231,367
Opening balance as at 01 May 2025	231,367	231,367

4.

Share Capital

Allotted, called up and fully paid	2026 £		2025 £
2 Class A shares of £1.00 each	2		2
	2		2

3