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Company Registration No. 13178205 (England and Wales)
DHARMASHA LIMITED Unaudited accounts for the year ended 28 February 2025
DHARMASHA LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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DHARMASHA LIMITED Company Information for the year ended 28 February 2025
Directors
Mr Swapnil Rajiv Shah Mrs Lauren Deborah Shah
Company Number
13178205 (England and Wales)
Registered Office
19-20 Bourne Court S outhend Road, Woodford Green Essex IG8 8HD UK
Accountants
Harrison Bernstein Ltd 10 Harmer Street Gravesend Kent DA12 2AX
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DHARMASHA LIMITED Statement of financial position as at 28 February 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
4
1,329,489 
1,421,733 
Tangible assets
5
75,420 
75,420 
1,404,909 
1,497,153 
Current assets
Inventories
141,400 
38,900 
Debtors
6
779,594 
434,604 
Cash at bank and in hand
461,241 
392,924 
1,382,235 
866,428 
Creditors: amounts falling due within one year
7
(1,845,888)
(1,429,869)
Net current liabilities
(463,653)
(563,441)
Total assets less current liabilities
941,256 
933,712 
Creditors: amounts falling due after more than one year
8
(869,000)
(869,000)
Net assets
72,256 
64,712 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
72,156 
64,612 
Shareholders' funds
72,256 
64,712 
For the year ending 28 February 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 28 November 2025 and were signed on its behalf by
Mr Swapnil Rajiv Shah Director Company Registration No. 13178205
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DHARMASHA LIMITED Notes to the Accounts for the year ended 28 February 2025
1
Statutory information
DHARMASHA LIMITED is a private company, limited by shares, registered in England and Wales, registration number 13178205. The registered office is 19-20 Bourne Court S, outhend Road, , Woodford Green, Essex, IG8 8HD, UK.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
15 Years Straight line
Plant & machinery
15 % Reducing balance
Motor vehicles
15 % Reducing balance
Fixtures & fittings
15 % Reducing balance
Computer equipment
15 % Reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 March 2024
1,642,366 
Additions
5,256 
At 28 February 2025
1,647,622 
Amortisation
At 1 March 2024
220,633 
Charge for the year
97,500 
At 28 February 2025
318,133 
Net book value
At 28 February 2025
1,329,489 
At 29 February 2024
1,421,733 
- 5 -
DHARMASHA LIMITED Notes to the Accounts for the year ended 28 February 2025
5
Tangible fixed assets
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 March 2024
65,390 
22,878 
4,472 
92,740 
At 28 February 2025
65,390 
22,878 
4,472 
92,740 
Depreciation
At 1 March 2024
5,339 
10,323 
1,658 
17,320 
At 28 February 2025
5,339 
10,323 
1,658 
17,320 
Net book value
At 28 February 2025
60,051 
12,555 
2,814 
75,420 
At 29 February 2024
60,051 
12,555 
2,814 
75,420 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
70,074 
73,763 
Other debtors
709,520 
360,841 
779,594 
434,604 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
13,319 
- 
Taxes and social security
(19,249)
1,548 
Other creditors
8,233 
2,832 
Loans from directors
1,843,585 
1,375,489 
Accruals
- 
50,000 
1,845,888 
1,429,869 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Loans from directors
869,000 
869,000 
9
Average number of employees
During the year the average number of employees was 18 (2024: 18).
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