14 February 2022 false No description of principal activity Taxfiler 2023.10 13915395business:PrivateLimitedCompanyLtd2022-02-142023-02-28 139153952022-02-13 139153952022-02-142023-02-28 13915395business:AuditExemptWithAccountantsReport2022-02-142023-02-28 13915395business:FilletedAccounts2022-02-142023-02-28 139153952023-02-28 13915395business:Director12022-02-142023-02-28 13915395business:Director22022-02-142023-02-28 13915395business:RegisteredOffice2022-02-142023-02-28 13915395core:WithinOneYear2023-02-28 13915395core:AfterOneYear2023-02-28 13915395core:ShareCapitalcore:PreviouslyStatedAmount2023-02-28 13915395core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-02-28 13915395core:PreviouslyStatedAmount2023-02-28 13915395business:SmallEntities2022-02-142023-02-28 13915395countries:EnglandWales2022-02-142023-02-28 13915395core:FurnitureFittings2022-02-142023-02-28 13915395core:FurnitureFittings2022-02-13 13915395core:FurnitureFittings2023-02-28 13915395business:Director112022-02-142023-02-28 13915395business:Director112022-02-13 13915395business:Director112023-02-28 iso4217:GBP xbrli:pure
Company Registration No. 13915395 (England and Wales)
Sehriaraz Ltd Annual Accounts for the period from 14 February 2022 to 28 February 2023
Sehriaraz Ltd Annual Accounts Contents
Page
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Sehriaraz Ltd Company Information for the period from 14 February 2022 to 28 February 2023
Directors
Mr M S Banaras Mrs Z A Banaras
Company Number
13915395 (England and Wales)
Registered Office
8 Park Close Batley West Yorkshire WF17 7JJ
Accountants
CGI Accountants Ltd Branch House 31-33 Branch Road Batley West Yorkshire WF17 5SB
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Sehriaraz Ltd Statement of financial position as at 28 February 2023
2023 
Notes
£ 
Fixed assets
Tangible assets
2,369 
Current assets
Inventories
8,625 
Cash at bank and in hand
324 
8,949 
Creditors: amounts falling due within one year
(750)
Net current assets
8,199 
Total assets less current liabilities
10,568 
Creditors: amounts falling due after more than one year
(14,988)
Net liabilities
(4,420)
Capital and reserves
Called up share capital
100 
Profit and loss account
(4,520)
Shareholders' funds
(4,420)
For the period ending 28 February 2023 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 15 November 2023 and were signed on its behalf by
Mr M S Banaras Director Company Registration No. 13915395
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Sehriaraz Ltd Notes to the Accounts for the period from 14 February 2022 to 28 February 2023
1
Statutory information
Sehriaraz Ltd is a private company, limited by shares, registered in England and Wales, registration number 13915395. The registered office is 8 Park Close, Batley, West Yorkshire, WF17 7JJ.
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.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
20% on reducing balance
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred taxation
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.
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Sehriaraz Ltd Notes to the Accounts for the period from 14 February 2022 to 28 February 2023
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 14 February 2022
- 
Additions
2,961 
At 28 February 2023
2,961 
Depreciation
Charge for the period
592 
At 28 February 2023
592 
Net book value
At 28 February 2023
2,369 
5
Creditors: amounts falling due within one year
2023 
£ 
Accruals
750 
6
Creditors: amounts falling due after more than one year
2023 
£ 
Loans from directors
14,988 
7
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Mr M S Banaras
Directors Loan
- 
14,998 
- 
14,998 
- 
14,998 
- 
14,998 
8
Controlling party
The controlling party were the Directors by virtue of them holding 100% of the issued share capital
9
Average number of employees
During the period the average number of employees was 1.
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