| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE PERIOD 1 APRIL 2023 TO 30 SEPTEMBER 2024 |
| FOR |
| WAHI ENTERPRISES (UK) PVT LIMITED |
| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE PERIOD 1 APRIL 2023 TO 30 SEPTEMBER 2024 |
| FOR |
| WAHI ENTERPRISES (UK) PVT LIMITED |
| WAHI ENTERPRISES (UK) PVT LIMITED (REGISTERED NUMBER: 12127769) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| FOR THE PERIOD 1 APRIL 2023 TO 30 SEPTEMBER 2024 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 3 |
| WAHI ENTERPRISES (UK) PVT LIMITED |
| COMPANY INFORMATION |
| FOR THE PERIOD 1 APRIL 2023 TO 30 SEPTEMBER 2024 |
| DIRECTOR: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| 2nd Floor |
| Medway Bridge House |
| 1-8 Fairmeadow |
| Maidstone |
| Kent |
| ME14 1JP |
| WAHI ENTERPRISES (UK) PVT LIMITED (REGISTERED NUMBER: 12127769) |
| BALANCE SHEET |
| 30 SEPTEMBER 2024 |
| 2024 | 2023 |
| Notes | £ | £ |
| CURRENT ASSETS |
| Debtors | 4 |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 5 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CAPITAL AND RESERVES |
| Called up share capital | 6 |
| Retained earnings | ( |
) |
| SHAREHOLDERS' FUNDS |
| 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. |
| The financial statements were approved by the director and authorised for issue on |
| WAHI ENTERPRISES (UK) PVT LIMITED (REGISTERED NUMBER: 12127769) |
| NOTES TO THE FINANCIAL STATEMENTS |
| FOR THE PERIOD 1 APRIL 2023 TO 30 SEPTEMBER 2024 |
| 1. | STATUTORY INFORMATION |
| Wahi Enterprises (Uk) Pvt Limited is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Going concern |
| On 30 September 2024, the company ceased to trade. Accordingly, these financial statements have been prepared by the director on a break-up basis on the assumptions that the company will not continue in business. On the break-up basis, adjustments have been made to reduce the value of assets to their recoverable amount.. |
| Turnover |
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. |
| Taxation |
| Taxation for the period 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 period 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. |
| Debtors |
| Short term debtors are measured at transaction price, less any impairment. |
| Cash and cash equivalents |
| Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice or not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with significant risk of change in value. |
| Financial Instruments |
| The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable. |
| Creditors |
| Short term creditors are measured at the transaction price. |
| WAHI ENTERPRISES (UK) PVT LIMITED (REGISTERED NUMBER: 12127769) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE PERIOD 1 APRIL 2023 TO 30 SEPTEMBER 2024 |
| 2. | ACCOUNTING POLICIES - continued |
| Financial reporting standard 102 - reduced disclosure exemptions |
| The company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by the FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland": |
| - the requirements of Section 7 Statement of Cash Flows; |
| - the requirements of Section 3 Financial Statement Presentation paragraph 3.17 (d); |
| - the requirements of Section 11 Financial Instruments paragraphs 11.39 to 11.48A; |
| - the requirements of Section 12 Other Financial Instruments paragraphs 12.26 to 12.29; |
| - the requirements of Section 26 Share-based Payment paragraphs 26.18(b), 26.19 to 26.21 and 26.23; |
| - the requirements of Section 33 Related Party Disclosures paragraph 33.7. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the period was |
| 4. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2024 | 2023 |
| £ | £ |
| Other debtors |
| 5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2024 | 2023 |
| £ | £ |
| Taxation and social security |
| Other creditors |
| Included within other creditors is an amount of £nil (2023: £3,208) owed to the director Mr Sagar Wahi. |
| 6. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 2024 | 2023 |
| value: | £ | £ |
| Ordinary | £1 | 1,000 | 1,000 |
| 7. | RELATED PARTY DISCLOSURES |
| Flip and Fry Limited |
| Common directors |
| Included in other debtors is a £nil (2023: £20,000) loan to Flip and Fry Limited . The loan is interest free and repayable on demand. |
| Group W Projects Limited |
| Common directors |
| Included in other debtors is £nil (2023: £6,400) loan to Group W Projects Ltd. The loan is interest free and repayable on demand. |
| 8. | ULTIMATE CONTROLLING PARTY |
| The controlling party is S Wahi. |