REGISTERED NUMBER: 07358704 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 March 2025

for

Ganeshkripa Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr R J Patel

Mrs P R Patel

SECRETARY:

REGISTERED OFFICE:

Brunel House

11 The Promenade

Clifton

Bristol

BS8 3NG

REGISTERED NUMBER:

07358704 (England and Wales)

ACCOUNTANTS:

Wormald & Partners

Chartered Accountants (ICAEW)

Brunel House

11 The Promenade

Clifton Down

Bristol

BS8 3NG

FIXED ASSETS

Intangible assets

4

4,735

5,525

Tangible assets

5

51,245

66,588

55,980

72,113

CURRENT ASSETS

Stocks

57,846

67,000

Debtors

6

9,968

14,468

Cash at bank and in hand

35,425

23,111

103,239

104,579

CREDITORS

Amounts falling due within one year

7

109,646

111,957

NET CURRENT LIABILITIES

(6,407

)

(7,378

)

TOTAL ASSETS LESS CURRENT LIABILITIES

49,573

64,735

CREDITORS

Amounts falling due after more than one year

8

(12,208

)

(21,667

)

PROVISIONS FOR LIABILITIES

9

(13,495

)

(17,542

)

NET ASSETS

23,870

25,526

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

10

23,770

25,426

SHAREHOLDERS' FUNDS

23,870

25,526

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 December 2025 and were signed on its behalf by:

Mr R J Patel - Director

1.	STATUTORY INFORMATION

Ganeshkripa 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 2011, is being amortised evenly over its estimated useful life of twenty 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 the cost less estimated residual value of each asset over its estimated useful life.

Motor vehicles

-

25% on reducing balance basis

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 31 March 2024

and 30 March 2025

15,785

AMORTISATION

At 31 March 2024

10,260

Amortisation for year

790

At 30 March 2025

11,050

NET BOOK VALUE

At 30 March 2025

4,735

At 30 March 2024

5,525

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 31 March 2024

and 30 March 2025

87,030

72,340

159,370

DEPRECIATION

At 31 March 2024

73,989

18,793

92,782

Charge for year

1,956

13,387

15,343

At 30 March 2025

75,945

32,180

108,125

NET BOOK VALUE

At 30 March 2025

11,085

40,160

51,245

At 30 March 2024

13,041

53,547

66,588

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors - Tax repayment

9,968

9,968

VAT

-

4,500

9,968

14,468

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

15,102

13,089

Hire purchase contracts

51,485

60,528

Trade creditors

17,417

28,493

Tax

13,631

(19

)

Social security and other taxes

181

315

VAT

1,894

-

Lottery control account

650

(4

)

Pension control account

52

104

Directors' current accounts

229

1,724

Accrued expenses

9,005

7,727

109,646

111,957

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other loans - 1-2 years

12,208

21,667

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

Accelerated capital allowances

13,495

17,542

Deferred

tax

£

Balance at 31 March 2024

17,542

Provided during year

(4,047

)

Balance at 30 March 2025

13,495

10.

RESERVES

Retained

earnings

£

At 31 March 2024

25,426

Profit for the year

49,344

Dividends

(51,000

)

At 30 March 2025

23,770

11.	RELATED PARTY DISCLOSURES

The company paid annual rent of £26,000 to the Directors in respect of the business premises at 1 Leicester Road, Lewes, East Sussex.BN7 1SU.