Gauri Ltd 31/03/2025 iXBRL

Company registration number: 06041427

Gauri Ltd

Unaudited filleted financial statements

31 March 2025

Gauri Ltd

Contents

Directors and other information

Accountants report

Statement of financial position

Statement of changes in equity

Notes to the financial statements

Gauri Ltd

Directors and other information


	Directors	Shankar Hariharan
		Samir Gujar
		Anand Kumar Swamy
		Sriram Subramaniam


	Secretary	Ace Accounts & Tax Limited


	Company number	06041427


	Registered office	Offices 20 & 21 Commerce House
		Carlton Boulevard, Lincoln
		Knowlhill
		LN2 4WJ


	Accountants	ACE Accounts and Tax Ltd
		2 Whittle Court
		Knowlhill
		Milton Keynes
		MK5 8FT




	Bankers	HSBC

Gauri Ltd

Report to the board of directors on the preparation of the

unaudited statutory financial statements of Gauri Ltd

Year ended 31 March 2025

As described on the statement of financial position, the directors of the company are responsible for the preparation of the financial statements for the year ended 31 March 2025 which comprise the statement of financial position, statement of changes in equity and related notes.

You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.

ACE Accounts and Tax Ltd

Chartered Certified Accountants

2 Whittle Court

Knowlhill

Milton Keynes

MK5 8FT

29 November 2025

Gauri Ltd

Statement of financial position

31 March 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	5,418		6,437
Investments	6	8,450		8,450
		_______		_______
			13,868		14,887

Current assets
Debtors	7	1,162,386		747,434
Cash at bank and in hand		1,008,525		1,160,874
		_______		_______
		2,170,911		1,908,308
Creditors: amounts falling due
within one year	8	( 1,115,619)		( 904,667)
		_______		_______
Net current assets			1,055,292		1,003,641
			_______		_______
Total assets less current liabilities			1,069,160		1,018,528

			_______		_______
Net assets			1,069,160		1,018,528
			_______		_______

Capital and reserves
Called up share capital			83		83
Profit and loss account			1,069,077		1,018,445
			_______		_______
Shareholders funds			1,069,160		1,018,528
			_______		_______

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors 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 directors acknowledge 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 and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 29 November 2025 , and are signed on behalf of the board by:

Anand Kumar Swamy

Director

Gauri Ltd

Statement of changes in equity

Year ended 31 March 2025

	Called up share capital	Profit and loss account	Total
	£	£	£


At 1 April 2023	83	973,186	973,269

Profit for the year		262,892	262,892
	_______	_______	_______
Total comprehensive income for the year	-	262,892	262,892

Dividends paid and payable		( 217,633)	( 217,633)
	_______	_______	_______
Total investments by and distributions to owners	-	( 217,633)	( 217,633)

	_______	_______	_______
At 31 March 2024 and 1 April 2024	83	1,018,445	1,018,528

Profit for the year		274,332	274,332
	_______	_______	_______
Total comprehensive income for the year	-	274,332	274,332

Dividends paid and payable		( 223,700)	( 223,700)
	_______	_______	_______
Total investments by and distributions to owners	-	( 223,700)	( 223,700)

	_______	_______	_______
At 31 March 2025	83	1,069,077	1,069,160
	_______	_______	_______

Gauri Ltd

Notes to the financial statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Gauri Ltd, Offices 20 & 21 Commerce House, Carlton Boulevard, Lincoln, Knowlhill, LN2 4WJ.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in 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 financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, 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.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Plant and machinery	-	25 %	straight line
Fittings fixtures and equipment	-	25 %	straight line
Computer equipment	-	33.33 %	straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Fixed asset investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 21 (2024: 22 ).

5. Tangible assets

	Plant and machinery	Fixtures, fittings and equipment	Computer equipment	Total
	£	£	£	£
Cost
At 1 April 2024	33,007	7,836	28,952	69,795
Additions	-	-	3,866	3,866
	_______	_______	_______	_______
At 31 March 2025	33,007	7,836	32,818	73,661
	_______	_______	_______	_______
Depreciation
At 1 April 2024	33,007	6,294	24,057	63,358
Charge for the year	-	603	4,282	4,885
	_______	_______	_______	_______
At 31 March 2025	33,007	6,897	28,339	68,243
	_______	_______	_______	_______
Carrying amount
At 31 March 2025	-	939	4,479	5,418
	_______	_______	_______	_______
At 31 March 2024	-	1,542	4,895	6,437
	_______	_______	_______	_______

6. Investments

	Other investments other than loans	Total
	£	£
Cost
At 1 April 2024 and 31 March 2025	8,450	8,450
	_______	_______
Impairment
At 1 April 2024 and 31 March 2025	-	-
	_______	_______
Carrying amount
At 31 March 2025	8,450	8,450
	_______	_______
At 31 March 2024	8,450	8,450
	_______	_______

7. Debtors

	2025	2024
	£	£
Trade debtors	813,180	574,719
Other debtors	349,206	172,715
	_______	_______
	1,162,386	747,434
	_______	_______

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	396,475	225,800
Corporation tax	70,465	84,981
Social security and other taxes	148,716	158,605
Other creditors	499,963	435,281
	_______	_______
	1,115,619	904,667
	_______	_______

9. Directors advances, credits and guarantees

	During the year the directors entered into the following advances and credits with the company:

2025
		Balance brought forward	Advances /(credits) to the directors	Amounts repaid	Balance o/standing
		£	£	£	£
	Shankar Hariharan	6,986	40,000	( 30,000)	16,986
	Anand Kumar Swamy	10,000	-	( 10,000)	-
		_______	_______	_______	_______
		16,986	40,000	( 40,000)	16,986
		_______	_______	_______	_______

2024
		Balance brought forward	Advances /(credits) to the directors	Amounts repaid	Balance o/standing
		£	£	£	£
	Shankar Hariharan	9,986	-	( 3,000)	6,986
	Anand Kumar Swamy	10,000	-	-	10,000
		_______	_______	_______	_______
		19,986	-	( 3,000)	16,986
		_______	_______	_______	_______