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Registered Number: 08285826
England & Northern Ireland

 

 

 

SHODHANA LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 December 2022

End date: 30 November 2023
Director's report and financial statements
The directors present his/her/their annual report and the financial statements for the year ended 30 November 2023.
Principal activities
Principal activity of the company during the financial year was of Management consultancy activities other than financial management, Temporary employment agency activities & Other business support service activities not elsewhere classified
Directors
The directors who served the company throughout the year were as follows:
Venkata Ravindra Mallela Viswa
Prathyusha Mallela
Statement of directors' responsibilities
The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.
In preparing these financial statements, the directors are required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

This report was approved by the board and signed on its behalf by:


----------------------------------
Venkata Ravindra Mallela Viswa
Director

Date approved: 27 December 2023
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 16,066    18,447 
16,066    18,447 
Current assets      
Debtors 4 (75,564)   (52,633)
Cash at bank and in hand 274    1,045 
(75,290)   (51,588)
Creditors: amount falling due within one year 5 (14,427)   (16,414)
Net current assets (89,717)   (68,002)
 
Total assets less current liabilities (73,651)   (49,555)
Creditors: amount falling due after more than one year 6 (20,621)   (19,566)
Net assets (94,272)   (69,121)
 

Capital and reserves
     
Called up share capital 7 2    2 
Profit and loss account (94,274)   (69,123)
Shareholders' funds (94,272)   (69,121)
 


For the year ended 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. 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 financial statements were approved by the board of directors on 27 December 2023 and were signed on its behalf by:


-------------------------------
Venkata Ravindra Mallela Viswa
Director
2
General Information
Shodhana Limited is a private company, limited by shares, registered in England & Northern Ireland, registration number 08285826, registration address Rutherford House, Warrington Road, Birchwood, Warrington, Cheshire , WA3 6ZH.

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.
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 1 (2022 : 2).
3.

Tangible fixed assets

Cost or valuation Land and Buildings   Fixtures and Fittings   Total
  £   £   £
At 01 December 2022 20,000    4,958    24,958 
Additions    
Disposals    
At 30 November 2023 20,000    4,958    24,958 
Depreciation
At 01 December 2022 2,290    4,221    6,511 
Charge for year 2,000    381    2,381 
On disposals    
At 30 November 2023 4,290    4,602    8,892 
Net book values
Closing balance as at 30 November 2023 15,710    356    16,066 
Opening balance as at 01 December 2022 17,710    737    18,447 

The net book value of Land and Buildings, Fixtures and Fittings includes £ 16,066 (2022 £18,447) in respect of assets leased under finance leases or hire purchase contracts.

4.

Debtors: amounts falling due within one year

2023
£
  2022
£
Deposits paid 320    320 
Other Debtors 222    222 
Corporation Tax 446    430 
VAT 128   
1,116    972 

4.

Debtors: amounts falling due after one year

2023
£
  2022
£
Pioneer Consultancy - Loan (76,680)   (53,605)
(76,680)   (53,605)

5.

Creditors: amount falling due within one year

2023
£
  2022
£
PAYE & Social Security   16,243 
Other Creditors 1   
Directors' Current Accounts 14,426   
VAT   171 
14,427    16,414 

6.

Creditors: amount falling due after more than one year

2023
£
  2022
£
Bank Loans & Overdrafts 15,312    19,566 
Directors' Loan Accounts-New World 5,309   
20,621    19,566 

7.

Share Capital

Authorised
1 Class A share of £1.00 each
1 Class B share of £1.00 each
Allotted, called up and fully paid
2023
£
  2022
£
1 Class A share of £1.00 each  
1 Class B share of £1.00 each  
 

3