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REGISTERED NUMBER: 06139966 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025

FOR

ANJANA & PARESH LIMITED

ANJANA & PARESH LIMITED (REGISTERED NUMBER: 06139966)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ANJANA & PARESH LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST MARCH 2025







DIRECTOR: P D Patel





SECRETARY: Mrs A P Patel





REGISTERED OFFICE: 51-53 Water Lane
Preston
Lancashire
PR2 2NL





REGISTERED NUMBER: 06139966 (England and Wales)

ANJANA & PARESH LIMITED (REGISTERED NUMBER: 06139966)

BALANCE SHEET
31ST MARCH 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 11,700 17,550
Property, plant and equipment 5 18,927 22,210
30,627 39,760

CURRENT ASSETS
Inventories 6 47,928 45,757
Debtors 7 7,131 6,883
Cash at bank and in hand 13,312 24,550
68,371 77,190
CREDITORS
Amounts falling due within one year 8 83,720 93,485
NET CURRENT LIABILITIES (15,349 ) (16,295 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

15,278

23,465

CREDITORS
Amounts falling due after more than one
year

9

12,196

22,540
NET ASSETS 3,082 925

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 2,982 825
SHAREHOLDERS' FUNDS 3,082 925

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

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

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.

ANJANA & PARESH LIMITED (REGISTERED NUMBER: 06139966)

BALANCE SHEET - continued
31ST MARCH 2025



The financial statements were approved by the director and authorised for issue on 8th July 2025 and were signed by:





P D Patel - Director


ANJANA & PARESH LIMITED (REGISTERED NUMBER: 06139966)

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

1. STATUTORY INFORMATION

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

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2007, is being amortised evenly over its estimated useful life of twenty years.

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.
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 20% on reducing balance

Stocks
Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

ANJANA & PARESH LIMITED (REGISTERED NUMBER: 06139966)

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

2. ACCOUNTING POLICIES - continued

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 8 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st April 2024
and 31st March 2025 117,000
AMORTISATION
At 1st April 2024 99,450
Amortisation for year 5,850
At 31st March 2025 105,300
NET BOOK VALUE
At 31st March 2025 11,700
At 31st March 2024 17,550

5. PROPERTY, PLANT AND EQUIPMENT
Fixtures
and Motor
fittings vehicles Totals
£    £    £   
COST
At 1st April 2024 70,915 24,869 95,784
Additions 1,448 - 1,448
At 31st March 2025 72,363 24,869 97,232
DEPRECIATION
At 1st April 2024 62,566 11,008 73,574
Charge for year 1,670 3,061 4,731
At 31st March 2025 64,236 14,069 78,305
NET BOOK VALUE
At 31st March 2025 8,127 10,800 18,927
At 31st March 2024 8,349 13,861 22,210

6. INVENTORIES
2025 2024
£    £   
Stocks 47,928 45,757

ANJANA & PARESH LIMITED (REGISTERED NUMBER: 06139966)

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

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Other debtors 5,431 5,183
Prepayments 1,700 1,700
7,131 6,883

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 2,451 6,540
Corporation tax 13,300 8,675
Social security and other taxes 5,094 2,518
Other creditors 1,649 4,041
Directors' current accounts 60,707 71,463
Accrued expenses 519 248
83,720 93,485

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Bank loans 12,196 22,540