REGISTERED NUMBER: 08924460 (England and Wales)

PRODIP DAS ENT LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Dr. P Das Purkayastha

Dr. C Das Purkayastha

REGISTERED OFFICE:

Little Toll

Kiln Lane

Isfield

East Sussex

TN22 5UA

REGISTERED NUMBER:

08924460 (England and Wales)

ACCOUNTANTS:

Carston ETL

Tudor House

16 Cathedral Road

Cardiff

CF11 9LJ

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

37,727

42,700

37,727

42,700

CURRENT ASSETS

Debtors

6

127,236

168,301

Cash at bank

48,166

31,060

175,402

199,361

CREDITORS

Amounts falling due within one year

7

59,149

53,729

NET CURRENT ASSETS

116,253

145,632

TOTAL ASSETS LESS CURRENT LIABILITIES

153,980

188,332

CREDITORS

Amounts falling due after more than one year

8

1,589

12,679

NET ASSETS

152,391

175,653

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

152,291

175,553

SHAREHOLDERS' FUNDS

152,391

175,653

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 November 2025 and were signed on its behalf by:

Dr. P Das Purkayastha - Director

1.	STATUTORY INFORMATION

Prodip Das ENT 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, 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 2014, 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Equipment

-

25% straight line on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

3.	EMPLOYEES AND DIRECTORS

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

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

200,000

AMORTISATION

At 1 April 2024

and 31 March 2025

200,000

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Improvements

to property

Equipment

Totals

£

£

£

COST

At 1 April 2024

55,237

18,903

74,140

Additions

-

2,268

2,268

At 31 March 2025

55,237

21,171

76,408

DEPRECIATION

At 1 April 2024

13,687

17,753

31,440

Charge for year

5,524

1,717

7,241

At 31 March 2025

19,211

19,470

38,681

NET BOOK VALUE

At 31 March 2025

36,026

1,701

37,727

At 31 March 2024

41,550

1,150

42,700

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

20,271

21,097

Other debtors

106,965

147,204

127,236

168,301

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

10,638

10,638

Taxation and social security

45,991

40,691

Other creditors

2,520

2,400

59,149

53,729

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

1,589

12,679

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The advances to the director were repaid in full within 9 months of the year end.