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Company Registration No. 09147795 (England and Wales)
SHRESTHA & GIRI SONS LTD Unaudited accounts for the year ended 31 July 2024
SHRESTHA & GIRI SONS LTD Unaudited accounts Contents
Page
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SHRESTHA & GIRI SONS LTD Company Information for the year ended 31 July 2024
Director
PRAJWAL SHRESTHA
Company Number
09147795 (England and Wales)
Registered Office
21 WAREPOINT DRIVE WEST THAMESMEAD LONDON GREENWICH SE28 0HF
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SHRESTHA & GIRI SONS LTD Statement of financial position as at 31 July 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
24,249 
25,000 
Current assets
Inventories
10,500 
10,025 
Debtors
124,355 
141,200 
Cash at bank and in hand
1,275 
7,666 
136,130 
158,891 
Creditors: amounts falling due within one year
(85,951)
(81,399)
Net current assets
50,179 
77,492 
Total assets less current liabilities
74,428 
102,492 
Creditors: amounts falling due after more than one year
(15,593)
(26,189)
Net assets
58,835 
76,303 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
58,735 
76,203 
Shareholders' funds
58,835 
76,303 
For the year ending 31 July 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 6 June 2025 and were signed on its behalf by
PRAJWAL SHRESTHA Director Company Registration No. 09147795
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SHRESTHA & GIRI SONS LTD Notes to the Accounts for the year ended 31 July 2024
1
Statutory information
SHRESTHA & GIRI SONS LTD is a private company, limited by shares, registered in England and Wales, registration number 09147795. The registered office is 21 WAREPOINT DRIVE, WEST THAMESMEAD, LONDON, GREENWICH, SE28 0HF.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 31 July 2024 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 August 2022. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
10% straight line
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 August 2023
125,000 
Additions
5,499 
At 31 July 2024
130,499 
Depreciation
At 1 August 2023
100,000 
Charge for the year
6,250 
At 31 July 2024
106,250 
Net book value
At 31 July 2024
24,249 
At 31 July 2023
25,000 
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SHRESTHA & GIRI SONS LTD Notes to the Accounts for the year ended 31 July 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
855 
17,700 
Other debtors
123,500 
123,500 
124,355 
141,200 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
11,957 
18,186 
Trade creditors
23,086 
9,380 
Taxes and social security
15,199 
20,197 
Loans from directors
30,437 
30,436 
Accruals
5,272 
3,200 
85,951 
81,399 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
15,593 
26,189 
8
Average number of employees
During the year the average number of employees was 13 (2023: 13).
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