REGISTERED NUMBER: 11747270 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Ujjan Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Dr Kishalaya Mukherjee

Mrs Angira Mukherjee

SECRETARY:

Mrs Angira Mukherjee

REGISTERED OFFICE:

Office 1 Hatherton Court

21 Hatherton Street

Walsall

WS4 2LA

REGISTERED NUMBER:

11747270 (England and Wales)

ACCOUNTANTS:

Dhillon Accountants Limited

Chartered Accountants

Office 1

21 Hatherton Street

Walsall

WS4 2LA

FIXED ASSETS

Intangible assets

4

115,200

129,600

Tangible assets

5

12,469

-

127,669

129,600

CURRENT ASSETS

Cash at bank

26,687

13,291

CREDITORS

Amounts falling due within one year

6

(70,377

)

(110,317

)

NET CURRENT LIABILITIES

(43,690

)

(97,026

)

TOTAL ASSETS LESS CURRENT LIABILITIES

83,979

32,574

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

83,879

32,474

SHAREHOLDERS' FUNDS

83,979

32,574

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.

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 Board of Directors and authorised for issue on 9 September 2025 and were signed on its behalf by:

Dr Kishalaya Mukherjee - Director

1.	STATUTORY INFORMATION

Ujjan 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 for goods supplied and services rendered, net of discount and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods): the amount of revenue can be measured reliably: it is probable that the associated economic benefits will flow to the entity: and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

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.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

3.	EMPLOYEES AND DIRECTORS

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

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

144,000

AMORTISATION

At 1 April 2024

14,400

Charge for year

14,400

At 31 March 2025

28,800

NET BOOK VALUE

At 31 March 2025

115,200

At 31 March 2024

129,600

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

Additions

14,670

At 31 March 2025

14,670

DEPRECIATION

Charge for year

2,201

At 31 March 2025

2,201

NET BOOK VALUE

At 31 March 2025

12,469

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Taxation and social security

16,877

10,937

Other creditors

53,500

99,380

70,377

110,317