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REGISTERED NUMBER: 08075653 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

SWAROHI LIMITED

SWAROHI LIMITED (REGISTERED NUMBER: 08075653)






CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 March 2025




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


SWAROHI LIMITED

COMPANY INFORMATION
for the year ended 31 March 2025







DIRECTORS: Dr A Shah
Dr A R Shah
Mr S R Shah
Dr R Shah





REGISTERED OFFICE: 19-20 Bourne Court
Southend Road
Woodford Green
Essex
IG8 8HD





REGISTERED NUMBER: 08075653 (England and Wales)





ACCOUNTANTS: Raffingers Holdings Limited
Chartered Accountants
19-20 Bourne Court
Southend Road
Woodford Green
Essex
IG8 8HD

SWAROHI LIMITED (REGISTERED NUMBER: 08075653)

ABRIDGED BALANCE SHEET
31 March 2025

2025 2024
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 28,588 38,118

CURRENT ASSETS
Debtors 80,000 -
Cash at bank and in hand 289,939 348,772
369,939 348,772
CREDITORS
Amounts falling due within one year 17,124 55,106
NET CURRENT ASSETS 352,815 293,666
TOTAL ASSETS LESS CURRENT
LIABILITIES

381,403

331,784

PROVISIONS FOR LIABILITIES 7,147 9,530
NET ASSETS 374,256 322,254

CAPITAL AND RESERVES
Called up share capital 4 4
Retained earnings 374,252 322,250
374,256 322,254

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 directors acknowledge their 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.

SWAROHI LIMITED (REGISTERED NUMBER: 08075653)

ABRIDGED 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 May 2025 and were signed on its behalf by:





Dr R M Shah - Director


SWAROHI LIMITED (REGISTERED NUMBER: 08075653)

NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 March 2025

1. STATUTORY INFORMATION

Swarohi Limited 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. 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.

The accounts have been prepared on the going concern basis as the directors are of the opinion that the company will meet its liabilities as and when due, due to the continued support of the directors.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Motor vehicles - 25% on reducing balance

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.

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.

Short term creditors
Short term creditors with no stated interest rate are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 4 ) .

SWAROHI LIMITED (REGISTERED NUMBER: 08075653)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 March 2025

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 April 2024
and 31 March 2025 50,825
DEPRECIATION
At 1 April 2024 12,707
Charge for year 9,530
At 31 March 2025 22,237
NET BOOK VALUE
At 31 March 2025 28,588
At 31 March 2024 38,118

5. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

2025 2024
£    £   
Mr S R Shah
Balance outstanding at start of year - -
Amounts advanced 20,000 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 20,000 -

Dr A Shah
Balance outstanding at start of year - -
Amounts advanced 20,000 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 20,000 -

Dr R Shah
Balance outstanding at start of year - -
Amounts advanced 20,000 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 20,000 -

SWAROHI LIMITED (REGISTERED NUMBER: 08075653)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the year ended 31 March 2025

5. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

Dr A R Shah
Balance outstanding at start of year - -
Amounts advanced 20,000 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 20,000 -

6. RELATED PARTY DISCLOSURES

At the previous year balance sheet date, the company owed £40,000 to the directors.