1 February 2024 v2025.69.1 limited_company_frs_102_section_1a_v1_1_3 companies_house Software true true true true No description of principal activity false true xbrli:pure xbrli:shares iso4217:GBP 11765075 2024-02-01 2025-01-31 11765075 2025-01-31 11765075 2024-01-31 11765075 core:AfterOneYear 2025-01-31 11765075 core:AfterOneYear 2024-01-31 11765075 core:ShareCapital 2025-01-31 11765075 core:ShareCapital 2024-01-31 11765075 core:RetainedEarningsAccumulatedLosses 2025-01-31 11765075 core:RetainedEarningsAccumulatedLosses 2024-01-31 11765075 bus:Director1 2024-02-01 2025-01-31 11765075 bus:RegisteredOffice 2024-02-01 2025-01-31 11765075 1 2024-02-01 2025-01-31 11765075 countries:EnglandWales 2024-02-01 2025-01-31 11765075 bus:AuditExemptWithAccountantsReport 2024-02-01 2025-01-31 11765075 bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 11765075 bus:SmallEntities 2024-02-01 2025-01-31 11765075 bus:FullAccounts 2024-02-01 2025-01-31
Company registration number:
11765075
Warisha Trading Ltd
Unaudited Filleted Financial Statements for the year ended
31 January 2025
Warisha Trading Ltd
Statement of Financial Position
31 January 2025

|  | 2025 | 2024
--- | --- | --- | ---
| Note | £ | £
Current assets |  |  |  |  |
Stocks |  | 17,390 |  | 17,390 |
Cash at bank and in hand |  | 3,659 |  | 3,659 |
|  | 21,049 |  | 21,049 |
Net current assets |  | 21,049 |  | 21,049 |
Total assets less current liabilities |  | 21,049 |  | 21,049 |
Creditors: amounts falling due after more than one year | 5 | (40,000 | ) | (40,000 | )
Net liabilities |  | (18,951 | ) | (18,951 | )
Capital and reserves |  |  |  |  |
Called up share capital |  | 1 |  | 1 |
Profit and loss account |  | (18,952 | ) | (18,952 | )
Shareholders deficit |  | (18,951 | ) | (18,951 | )

No significant accounting transactions as defined by section 1169 of the Companies Act 2006 occurred in the current year.
For the year ending
31 January 2025
, the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.
Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These
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.
These
financial statements
were approved by the board of directors and authorised for issue on
28 October 2025
, and are signed on behalf of the board by:

Alamgir Badshah
Director

Company registration number:
11765075
Warisha Trading Ltd
Notes to the Financial Statements
Year ended
31 January 2025

## 1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
Unit 50, Longsight Business Park
,
Manchester
, ,
M13 0PD
. The company is engaged in retail sale of clothing in specialised stores.

## 2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

## 3 Accounting policies

## Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

## Income Statement

The company is dormant as defined in section 1169 of the Companies Act 2006. The company incurred no significant transactions during the current year.

## Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts 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.

## Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

## Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.
All other financial instruments, including derivatives, are initially recognised at fair value, which is normally the transaction price and are subsequently measured at fair value, with any changes recognised in profit or loss.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
All equity instruments regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

## 4 Average number of employees

The average number of persons employed by the company during the year was nil (2024: nil).

## 5 Creditors: amounts falling due after more than one year

| 2025 | 2024
--- | --- | ---
| £ | £
Bank loans and overdrafts | 40,000 |  | 40,000 |