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REGISTERED NUMBER: 09026957 (England and Wales)















Unaudited Financial Statements

for the Year Ended 31 May 2023

for

A Darakhshan Ltd

A Darakhshan Ltd (Registered number: 09026957)






Contents of the Financial Statements
for the Year Ended 31 May 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


A Darakhshan Ltd

Company Information
for the Year Ended 31 May 2023







DIRECTOR: A A Darakhshan





REGISTERED OFFICE: 7 Lindum Terrace
Lincoln
Lincolnshire
LN2 5RP





REGISTERED NUMBER: 09026957 (England and Wales)





ACCOUNTANTS: Stanbridge Associates Limited
7 Lindum Terrace
Lincoln
Lincolnshire
LN2 5RP

A Darakhshan Ltd (Registered number: 09026957)

Balance Sheet
31 May 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 702 936
702 936

CURRENT ASSETS
Debtors 6 53,059 66,211
Cash at bank 70,544 57,626
123,603 123,837
CREDITORS
Amounts falling due within one
year

7

65,489

73,501
NET CURRENT ASSETS 58,114 50,336
TOTAL ASSETS LESS CURRENT
LIABILITIES

58,816

51,272

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 58,716 51,172
SHAREHOLDERS' FUNDS 58,816 51,272

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2023 in accordance with Section 476 of the Companies Act 2006.

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.

A Darakhshan Ltd (Registered number: 09026957)

Balance Sheet - continued
31 May 2023


The 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.

The financial statements were approved by the director and authorised for issue on 12 February 2024 and were signed by:





A A Darakhshan - Director


A Darakhshan Ltd (Registered number: 09026957)

Notes to the Financial Statements
for the Year Ended 31 May 2023

1. STATUTORY INFORMATION

A Darakhshan Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents trading income accrued during the period shown by these financial statements.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery etc - 33% Straight Line

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.


A Darakhshan Ltd (Registered number: 09026957)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2023

2. ACCOUNTING POLICIES - continued
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 3 (2022 - 3 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 June 2022
and 31 May 2023 64,000
AMORTISATION
At 1 June 2022
and 31 May 2023 64,000
NET BOOK VALUE
At 31 May 2023 -
At 31 May 2022 -

A Darakhshan Ltd (Registered number: 09026957)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2023

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 June 2022
and 31 May 2023 2,133
DEPRECIATION
At 1 June 2022 1,197
Charge for year 234
At 31 May 2023 1,431
NET BOOK VALUE
At 31 May 2023 702
At 31 May 2022 936

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors - 2,934
Amounts owed by associates 53,059 63,277
53,059 66,211

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors (2 ) 1,259
Taxation and social security 20,160 10,661
Other creditors 45,331 61,581
65,489 73,501