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REGISTERED NUMBER: 09689218 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

PAREN MORJARIA FCCA LTD

PAREN MORJARIA FCCA LTD (REGISTERED NUMBER: 09689218)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 8

PAREN MORJARIA FCCA LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTOR: P Morjaria F.C.C.A





REGISTERED OFFICE: 7 Lower Brook Street
Oswestry
Shropshire
SY11 2HG





REGISTERED NUMBER: 09689218 (England and Wales)





ACCOUNTANTS: D.R.E. & Co. Limited
Chartered Accountants
7 Lower Brook Street
Oswestry
Shropshire
SY11 2HG

PAREN MORJARIA FCCA LTD (REGISTERED NUMBER: 09689218)

BALANCE SHEET
31 MARCH 2025

31.3.25 31.3.24
Notes £    £    £   
FIXED ASSETS
Tangible assets 5 1,635 2,729
Investments 6 182,478 200,508
184,113 203,237

CURRENT ASSETS
Debtors 7 104,175 46,112
Cash at bank 40,441 31,041
144,616 77,153
CREDITORS
Amounts falling due within one year 8 3,909 1,297
NET CURRENT ASSETS 140,707 75,856
TOTAL ASSETS LESS CURRENT
LIABILITIES

324,820

279,093

PROVISIONS FOR LIABILITIES 409 682
NET ASSETS 324,411 278,411

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 324,311 278,311
SHAREHOLDERS' FUNDS 324,411 278,411

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

PAREN MORJARIA FCCA LTD (REGISTERED NUMBER: 09689218)

BALANCE SHEET - continued
31 MARCH 2025


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 3 May 2025 and were signed by:





P Morjaria F.C.C.A - Director


PAREN MORJARIA FCCA LTD (REGISTERED NUMBER: 09689218)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1. STATUTORY INFORMATION

Paren Morjaria Fcca 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.

The presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

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

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention. The accounts have been prepared on a going concern basis.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance
Computer equipment - 33% on cost

Financial instruments
The company has chosen to adopt Sections 11 and 12 of FRS 102 in respect of financial instruments.

(i) Financial assets

Basic financial assets, including trade and other receivables and cash and bank balances, are initially recognised at transaction price and subsequently carried at amortised cost with an assessment for objective evidence of impairment. Any impairment is recognised in profit or loss.

Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards or control of the ownership of the asset are transferred to another party.

(ii) Financial liabilities

Basic financial liabilities, including trade and other payables, are initially recognised at transaction price and subsequently carried at amortised cost.

Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

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.

PAREN MORJARIA FCCA LTD (REGISTERED NUMBER: 09689218)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

3. 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.

Fixed asset investments
Fixed asset investments are stated on a historical cost basis.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

5. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 April 2024
and 31 March 2025 3,598 1,765 5,363
DEPRECIATION
At 1 April 2024 1,574 1,060 2,634
Charge for year 506 588 1,094
At 31 March 2025 2,080 1,648 3,728
NET BOOK VALUE
At 31 March 2025 1,518 117 1,635
At 31 March 2024 2,024 705 2,729

PAREN MORJARIA FCCA LTD (REGISTERED NUMBER: 09689218)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

6. FIXED ASSET INVESTMENTS
Interest
in other
participating
interests
£   
COST
At 1 April 2024 200,508
Disposals (18,030 )
At 31 March 2025 182,478
NET BOOK VALUE
At 31 March 2025 182,478
At 31 March 2024 200,508

7. DEBTORS
31.3.25 31.3.24
£    £   
Amounts falling due within one year:
Other debtors 82,800 13,800
Tax - 3,137
82,800 16,937

Amounts falling due after more than one year:
Other debtors 21,375 29,175

Aggregate amounts 104,175 46,112

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Tax 2,900 1,297
Social security and other taxes 888 -
Accrued expenses 121 -
3,909 1,297

PAREN MORJARIA FCCA LTD (REGISTERED NUMBER: 09689218)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25 31.3.24
£    £   
P Morjaria F.C.C.A
Balance outstanding at start of year - 9,295
Amounts repaid - (9,295 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

10. RELATED PARTY DISCLOSURES

During the year, total dividends of £40,600 (2024 - £40,050) were paid to the director .

Included in other debtors is a loan of £40,000(2024: £6,000) to a business in which the company holds a material interest. Interest of £304 (2023: £nil) was received in the year. There are no terms in respect of repayment and the loan is repayable on demand.

CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
PAREN MORJARIA FCCA LTD

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Paren Morjaria Fcca Ltd for the year ended 31 March 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Paren Morjaria Fcca Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Paren Morjaria Fcca Ltd and state those matters that we have agreed to state to the director of Paren Morjaria Fcca Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Paren Morjaria Fcca Ltd and its director for our work or for this report.

It is your duty to ensure that Paren Morjaria Fcca Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Paren Morjaria Fcca Ltd. You consider that Paren Morjaria Fcca Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Paren Morjaria Fcca Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






D.R.E. & Co. Limited
Chartered Accountants
7 Lower Brook Street
Oswestry
Shropshire
SY11 2HG


6 May 2025