ANP Dalal Ltd 06109405 false 2023-04-01 2024-09-30 2024-09-30 The principal activity of the company is that of corporate advisory services. Digita Accounts Production Advanced 6.30.9574.0 true true 06109405 2023-04-01 2024-09-30 06109405 2024-09-30 06109405 bus:OrdinaryShareClass1 2024-09-30 06109405 core:CurrentFinancialInstruments core:WithinOneYear 2024-09-30 06109405 core:FurnitureFittingsToolsEquipment 2024-09-30 06109405 bus:SmallEntities 2023-04-01 2024-09-30 06109405 bus:AuditExemptWithAccountantsReport 2023-04-01 2024-09-30 06109405 bus:FilletedAccounts 2023-04-01 2024-09-30 06109405 bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-09-30 06109405 bus:RegisteredOffice 2023-04-01 2024-09-30 06109405 bus:Director2 2023-04-01 2024-09-30 06109405 bus:OrdinaryShareClass1 2023-04-01 2024-09-30 06109405 bus:PrivateLimitedCompanyLtd 2023-04-01 2024-09-30 06109405 core:FurnitureFittingsToolsEquipment 2023-04-01 2024-09-30 06109405 core:OfficeEquipment 2023-04-01 2024-09-30 06109405 core:OtherRelatedParties 2023-04-01 2024-09-30 06109405 1 2023-04-01 2024-09-30 06109405 countries:EnglandWales 2023-04-01 2024-09-30 06109405 core:FurnitureFittingsToolsEquipment 2023-03-31 06109405 2022-04-01 2023-03-31 06109405 2023-03-31 06109405 bus:OrdinaryShareClass1 2023-03-31 06109405 core:CurrentFinancialInstruments core:WithinOneYear 2023-03-31 06109405 core:CurrentFinancialInstruments core:WithinOneYear core:PreviouslyStatedAmount 2023-03-31 06109405 core:FurnitureFittingsToolsEquipment 2023-03-31 06109405 core:PreviouslyStatedAmount 2023-03-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 06109405

ANP Dalal Ltd

Annual Report and Unaudited Financial Statements

for the Period from 1 April 2023 to 30 September 2024

 

ANP Dalal Ltd

Contents

Company Information

1

Balance Sheet

2

Notes to the Unaudited Financial Statements

3 to 6

 

ANP Dalal Ltd

Company Information

Director

Mr Anup Nirmal Dalal

Registered office

Butler LLP
126-134 Baker Street
3 Floor
London
W1U 6UE

 

ANP Dalal Ltd

(Registration number: 06109405)
Balance Sheet as at 30 September 2024

Note

30 September
2024
£

31 March
2023
£

Fixed assets

 

Tangible assets

4

-

534

Current assets

 

Cash at bank and in hand

 

-

3,361

Creditors: Amounts falling due within one year

5

-

(2,506)

Net current assets

 

-

855

Net assets

 

-

1,389

Capital and reserves

 

Called up share capital

6

10,000

10,000

Retained earnings

(10,000)

(8,611)

Shareholders' funds

 

-

1,389

For the financial period ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

The financial statements were approved and authorised for issue by the director on 2 October 2024
 

.........................................
Mr Anup Nirmal Dalal
Director

   
     
 

ANP Dalal Ltd

Notes to the Unaudited Financial Statements for the Period from 1 April 2023 to 30 September 2024

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Butler LLP
126-134 Baker Street
3 Floor
London
W1U 6UE
UK

The principal place of business is:
Ground Floor
8 St James's Square
London
SW1Y 4JU
UK

These financial statements were authorised for issue by the director on 2 October 2024.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The functional and presentational currency is GBP Sterling (£), being the currency of the primary economic environment in which the company operates in. The amounts are presented rounded to the nearest pound.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

 

ANP Dalal Ltd

Notes to the Unaudited Financial Statements for the Period from 1 April 2023 to 30 September 2024 (continued)

2

Accounting policies (continued)

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Office equipment

33.33% per annum on straight line basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

 

ANP Dalal Ltd

Notes to the Unaudited Financial Statements for the Period from 1 April 2023 to 30 September 2024 (continued)

2

Accounting policies (continued)

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3

Staff numbers

The average monthly number of persons employed by the company (including the director) during the period, was 1 (2023: 1).

4

Tangible assets

Office equipment
 £

Cost

At 1 April 2023

22,454

At 30 September 2024

22,454

Depreciation

At 1 April 2023

21,920

Charge for the period

534

At 30 September 2024

22,454

Carrying amount

At 30 September 2024

-

At 31 March 2023

534

 

ANP Dalal Ltd

Notes to the Unaudited Financial Statements for the Period from 1 April 2023 to 30 September 2024 (continued)

5

Creditors

Creditors: amounts falling due within one year

Note

30 September
2024
£

31 March
2023
£

Due within one year

 

Other creditors

7

-

9

Corporation tax

 

-

1,657

Accrued expenses

 

-

840

 

-

2,506

6

Share capital

Allotted, called up and fully paid shares

30 September
2024

31 March
2023

No.

£

No.

£

Ordinary shares of £1 each

10,000

10,000

10,000

10,000

       

7

Related party transactions

Mr Anup Dalal, Director

 At the balance sheet date the amount due to Mr Anup Dalal was £Nil (2023: £9).
 

8

Controlling party

The ultimate controlling party is Mr Anup Dalal.