REGISTERED NUMBER: 09937532 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

GAYATRI SERVICES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr M J Patel

Mr D Patel

REGISTERED OFFICE:

1 Verdun Road

Barnes

London

SW13 9AN

REGISTERED NUMBER:

09937532 (England and Wales)

ACCOUNTANTS:

Bayar Hughes & Co

Chartered Certified Accountants

4 Green Lane Business Park

238 Green lane

New Eltham

London

SE9 3TL

FIXED ASSETS

Intangible assets

4

72,274

84,514

Tangible assets

5

26,674

35,565

98,948

120,079

CURRENT ASSETS

Stocks

38,500

43,000

Debtors

6

74,405

42,095

Cash at bank and in hand

21,379

44,957

134,284

130,052

CREDITORS

Amounts falling due within one year

7

129,988

107,623

NET CURRENT ASSETS

4,296

22,429

TOTAL ASSETS LESS CURRENT LIABILITIES

103,244

142,508

CREDITORS

Amounts falling due after more than one year

8

26,108

92,978

NET ASSETS

77,136

49,530

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

77,036

49,430

SHAREHOLDERS' FUNDS

77,136

49,530

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 3 September 2025 and were signed on its behalf by:

Mr M J Patel - Director

1.	STATUTORY INFORMATION

Gayatri Services 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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Goodwill

Goodwill & Legal Costs, being the amount paid in connection with the acquisition of a business in 2020, is being amortised evenly over its estimated useful life of ten 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.

Pharmacy Legal Fees are being amortised evenly over their estimated useful life of nil years.

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

-

25% on reducing balance

Stocks

Stocks 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.

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 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

Goodwill

assets

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

122,389

3,945

126,334

AMORTISATION

At 1 April 2024

41,820

-

41,820

Charge for year

12,240

-

12,240

At 31 March 2025

54,060

-

54,060

NET BOOK VALUE

At 31 March 2025

68,329

3,945

72,274

At 31 March 2024

80,569

3,945

84,514

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

and 31 March 2025

86,413

DEPRECIATION

At 1 April 2024

50,848

Charge for year

8,891

At 31 March 2025

59,739

NET BOOK VALUE

At 31 March 2025

26,674

At 31 March 2024

35,565

6.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

36,657

14,105

Amount Due From Associated

Company

8,000

-

Other debtors

21,248

19,490

65,905

33,595

2025

2024

£

£

Amounts falling due after more than one year:

Trade debtors

8,500

8,500

Aggregate amounts

74,405

42,095

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank Loans & Overdrafts

6,210

15,870

Trade creditors

17,403

10,475

Taxation and social security

12,903

11,545

Other creditors

93,472

69,733

129,988

107,623

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

26,108

92,978