Rashan Pani UK Limited


Directors	Nishant Sharma
	Kaveendra Sharma Nath


Registered Address	73 Germander Place
	Conniburrow
	Milton Keynes
	MK14 7DW


Registered Number	12433344 (England and Wales)

Statement of Financial Position
31 January 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		-		10
Tangible assets	4		44,361		32,900
			44,361		32,910
Current assets
Stocks	5	265,552		159,291
Debtors	6	41,608		15,414
Cash at bank and on hand		5,098		45,252
		312,258		219,957
Creditors amounts falling due within one year	7	(119,132)		(109,035)
Net current assets (liabilities)			193,126		110,922
Total assets less current liabilities			237,487		143,832
Creditors amounts falling due after one year	8		(200,140)		(108,109)
Net assets			37,347		35,723
Capital and reserves
Called up share capital			10		10
Profit and loss account			37,337		35,713
Shareholders' funds			37,347		35,723

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 2 October 2025, and are signed on its behalf by:

Kaveendra Sharma Nath
Director

Nishant Sharma
Director

Registered Company No. 12433344

Rashan Pani UK Limited

Notes to the Financial Statements
for the year ended 31 January 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods.

	Operating leases
	Where, substantially, all the risks and rewards of ownership of the asset do not transfer from the lessor to the company, the lease is treated as an operating lease. Rentals payable under operating leases are charged to the profit and loss account on a straight-line basis over the period of the lease.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Straight line (years)
	Plant and machinery	25
	Fixtures and fittings	10
	Office Equipment	25

	Stocks and work in progress
	Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

Stocks and work in progress

Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.

Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	5		6

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 February 24	468	468
At 31 January 25	468	468
Amortisation and impairment
At 01 February 24	458	458
Charge for year	10	10
At 31 January 25	468	468
Net book value
At 31 January 25	-	-
At 31 January 24	10	10

4.	Tangible fixed assets

	Land & buildings	Plant & machinery	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 February 24	-	41,140	25,765	2,342	69,247
Additions	13,125	2,700	8,799	232	24,856
At 31 January 25	13,125	43,840	34,564	2,574	94,103
Depreciation and impairment
At 01 February 24	-	11,802	23,817	728	36,347
Charge for year	219	6,285	6,308	583	13,395
At 31 January 25	219	18,087	30,125	1,311	49,742
Net book value
At 31 January 25	12,906	25,753	4,439	1,263	44,361
At 31 January 24	-	29,338	1,948	1,614	32,900

5.	Stocks

	2025	2024
	£	£
Finished goods	265,552	159,291
Total	265,552	159,291

6.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	-	149
Other debtors	29,941	8,044
Prepayments and accrued income	11,667	7,221
Total	41,608	15,414

7.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	70,985	25,990
Taxation and social security	2,825	6,469
Other creditors	35,463	70,593
Accrued liabilities and deferred income	9,859	5,983
Total	119,132	109,035

8.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	200,140	108,109
Total	200,140	108,109