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REGISTERED NUMBER: 07785935 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

ASHRANA LIMITED

ASHRANA LIMITED (REGISTERED NUMBER: 07785935)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ASHRANA LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2024







DIRECTOR: Ms M Y Beefnah





REGISTERED OFFICE: Cleaveland Lodge
151 Rowhedge Road
Colchester
Essex
CO2 8EJ





REGISTERED NUMBER: 07785935 (England and Wales)





ACCOUNTANTS: Richard Sexton & Co LLP
3 Manor Road
Colchester
Essex
CO3 3LU

ASHRANA LIMITED (REGISTERED NUMBER: 07785935)

BALANCE SHEET
30 SEPTEMBER 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 137,006 117,282
137,006 117,282

CURRENT ASSETS
Debtors 6 12,364 74,717
Cash at bank and in hand 651,198 563,467
663,562 638,184
CREDITORS
Amounts falling due within one year 7 220,921 109,047
NET CURRENT ASSETS 442,641 529,137
TOTAL ASSETS LESS CURRENT
LIABILITIES

579,647

646,419

PROVISIONS FOR LIABILITIES 43,965 40,862
NET ASSETS 535,682 605,557

CAPITAL AND RESERVES
Called up share capital 200 200
Retained earnings 535,482 605,357
535,682 605,557

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

ASHRANA LIMITED (REGISTERED NUMBER: 07785935)

BALANCE SHEET - continued
30 SEPTEMBER 2024


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 18 June 2025 and were signed by:





Ms M Y Beefnah - Director


ASHRANA LIMITED (REGISTERED NUMBER: 07785935)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1. STATUTORY INFORMATION

ASHRANA 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.

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.

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

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 33% on cost, 25% on cost and 20% on cost

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

ASHRANA LIMITED (REGISTERED NUMBER: 07785935)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2. ACCOUNTING POLICIES - continued

Goodwill
Goodwill has been amortised over a period of 10 years.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 48 (2023 - 48 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2023
and 30 September 2024 1,000,000
AMORTISATION
At 1 October 2023
and 30 September 2024 1,000,000
NET BOOK VALUE
At 30 September 2024 -
At 30 September 2023 -

5. TANGIBLE FIXED ASSETS
Fixtures
Short Plant and and Computer
leasehold machinery fittings equipment Totals
£    £    £    £    £   
COST
At 1 October 2023 33,294 122,563 216,361 4,724 376,942
Additions 26,844 6,219 12,670 6,394 52,127
At 30 September 2024 60,138 128,782 229,031 11,118 429,069
DEPRECIATION
At 1 October 2023 - 79,616 179,078 966 259,660
Charge for year - 16,740 12,566 3,097 32,403
At 30 September 2024 - 96,356 191,644 4,063 292,063
NET BOOK VALUE
At 30 September 2024 60,138 32,426 37,387 7,055 137,006
At 30 September 2023 33,294 42,947 37,283 3,758 117,282

ASHRANA LIMITED (REGISTERED NUMBER: 07785935)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 5,214 -
Other debtors 5,500 5,500
Directors' current accounts - 69,217
Prepayments 1,650 -
12,364 74,717

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 4,962 -
Tax 86,201 4,867
Social security and other taxes 22,167 16,659
Other creditors 75,240 65,238
Credit cards 11,406 9,784
Pension liability 3,741 3,288
Clients fund 650 650
Directors' current accounts 2,187 -
Accrued expenses 14,367 8,561
220,921 109,047

8. RELATED PARTY

Rent is paid to Ms M Y Beefnah, the company director, of £96,000 (2023 £96,000) in respect of the use of the Cleveland Lodge premises.

Dividends of £320,000 (2023 £325,000) were paid during the year.