2023-09-012024-08-312024-08-31false11538825Smaran 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Smaran Ltd

Registered Number
11538825
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2024

Smaran Ltd
Company Information
for the year from 1 September 2023 to 31 August 2024

Directors

Dr Dhivya Murthy Paravasthu
Dr Madhusudan Siddhanthi Paravasthu

Registered Address

11 Crabtree Avenue
Hale Barns
Altrincham
WA15 0RZ

Registered Number

11538825 (England and Wales)
Smaran Ltd
Balance Sheet as at
31 August 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets38081,078
8081,078
Current assets
Debtors2,2432,243
Cash at bank and on hand190,626146,865
192,869149,108
Creditors amounts falling due within one year4(22,289)(25,090)
Net current assets (liabilities)170,580124,018
Total assets less current liabilities171,388125,096
Provisions for liabilities5(154)(205)
Net assets171,234124,891
Capital and reserves
Called up share capital100100
Profit and loss account171,134124,791
Shareholders' funds171,234124,891
The financial statements were approved and authorised for issue by the Board of Directors on 23 October 2024, and are signed on its behalf by:
Dr Dhivya Murthy Paravasthu
Director
Dr Madhusudan Siddhanthi Paravasthu
Director

Registered Company No. 11538825
Smaran Ltd
Notes to the Financial Statements
for the year ended 31 August 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Office Equipment25
2.Average number of employees

20242023
Average number of employees during the year22
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 September 233,5823,582
At 31 August 243,5823,582
Depreciation and impairment
At 01 September 232,5042,504
Charge for year270270
At 31 August 242,7742,774
Net book value
At 31 August 24808808
At 31 August 231,0781,078
4.Creditors: amounts due within one year

2024

2023

££
Taxation and social security12,04613,322
Other creditors8,94710,520
Accrued liabilities and deferred income1,2961,248
Total22,28925,090
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
5.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)154205
Total154205