Senghani Father & Son Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 11165207

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		747		133

			747		133
CURRENT ASSETS
Stocks	5	87,600		90,510
Debtors		1,950		1,950
Cash at bank and in hand		8,558		26,645

		98,108		119,105
Creditors: Amounts Falling Due Within One Year		(9,008 )		(29,075 )

NET CURRENT ASSETS (LIABILITIES)			89,100		90,030

TOTAL ASSETS LESS CURRENT LIABILITIES			89,847		90,163

NET ASSETS			89,847		90,163

CAPITAL AND RESERVES
Called up share capital	6		101		101
Profit and Loss Account			89,746		90,062

SHAREHOLDERS' FUNDS			89,847		90,163

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Senghani Father & Son Ltd

Balance Sheet (continued)

As At 31 October 2025

For the year ending 31 October 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Kishan Patel

Director

10/11/2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Senghani Father & Son Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11165207 . The registered office is 5-7 High Street Llanbradach, Caerphilly, CF83 3LP.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

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 and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	20% Straight-line
Fixtures & Fittings	33% Straight-line
Computer Equipment	20% Straight-line

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2024: 4)

4. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 November 2024	5,997	41,874	666	48,537
Additions	-	-	760	760

As at 31 October 2025	5,997	41,874	1,426	49,297

...CONTINUED

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Senghani Father & Son Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

Depreciation
As at 1 November 2024	5,997	41,874	533	48,404
Provided during the period	-	-	146	146

As at 31 October 2025	5,997	41,874	679	48,550

Net Book Value
As at 31 October 2025	-	-	747	747

As at 1 November 2024	-	-	133	133

5. Stocks

	2025	2024
	£	£
Finished goods	87,600	90,510

6. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	101	101

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