GURU KIRPA ESTATES LTD

GURU KIRPA ESTATES LTD
Contents Page
For the year ended 31 January 2026

Statement of Financial Position	1
Notes to the Financial Statements	2

GURU KIRPA ESTATES LTD
Statement of Financial Position
As at 31 January 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	595,033	372,833
		595,033	372,833
Current assets
Cash at bank and in hand		35,178	27,104
Creditors: amount falling due within one year		(7,805)	(2,501)
Net current assets		27,373	24,603

Total assets less current liabilities		622,406	397,436
Creditors: amount falling due after more than one year		(602,885)	(397,379)
Net assets		19,521	57

Capital and reserves
Called up share capital	4	4	2
Profit and loss account		19,517	55
Shareholders' funds		19,521	57

For the year ended 31 January 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 05 November 2026 and were signed on its behalf by:

-------------------------------
Jagtaran Singh Basra
Director

1

GURU KIRPA ESTATES LTD
Notes to the Abridged Financial Statements
For the year ended 31 January 2026

General Information

GURU KIRPA ESTATES LTD is a private company, limited by shares, registered in England and Wales, registration number 13142801, registration address Stoneybrook Pasture Lane, Ruddington, Nottingham, NG11 6AE.

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 rents received by the company, net of any 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

Investment properties

Investment properties are properties held to earn rentals and/or for capital appreciation.
Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.

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

3.

Tangible fixed assets

Cost or valuation	Investment properties	Total
	£	£
At 01 February 2025	372,833	372,833
Additions	222,200	222,200
Disposals	-	-
At 31 January 2026	595,033	595,033
Depreciation
At 01 February 2025	-	-
Charge for year	-	-
On disposals	-	-
At 31 January 2026	-	-
Net book values
Closing balance as at 31 January 2026	595,033	595,033
Opening balance as at 01 February 2025	372,833	372,833

4.

Share Capital

Allotted, called up and fully paid	2026 £		2025 £
4 Ordinary shares of £1.00 each	4		4
	4		4

2