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Company Registration No. 02223926 (England and Wales)
Gora (U.K.) Limited Unaudited accounts for the year ended 31 March 2025
Gora (U.K.) Limited Unaudited accounts Contents
Page
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Gora (U.K.) Limited Company Information for the year ended 31 March 2025
Directors
D S Goraya N K Goraya A Goraya Navdeep Singh Sheera
Secretary
Dilbagh Singh GORAYA
Company Number
02223926 (England and Wales)
Registered Office
126 Prince George Avenue London N14 4TA
Accountants
Charterwells Suite 8, 2nd Floor 43-45 High Road Bushey Heath WD23 1EE
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Gora (U.K.) Limited Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
334 
667 
Investment property
18,330,000 
19,230,000 
18,330,334 
19,230,667 
Current assets
Debtors
615,981 
3,062,035 
Cash at bank and in hand
1,127,487 
80,434 
1,743,468 
3,142,469 
Creditors: amounts falling due within one year
(567,520)
(2,755,793)
Net current assets
1,175,948 
386,676 
Total assets less current liabilities
19,506,282 
19,617,343 
Creditors: amounts falling due after more than one year
284,685 
- 
Provisions for liabilities
Deferred tax
(15,287)
(15,287)
Net assets
19,775,680 
19,602,056 
Capital and reserves
Called up share capital
120 
120 
Revaluation reserve
3,372,392 
4,112,392 
Profit and loss account
16,403,168 
15,489,544 
Shareholders' funds
19,775,680 
19,602,056 
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. 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 22 August 2025 and were signed on its behalf by
D S Goraya Director Company Registration No. 02223926
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Gora (U.K.) Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Gora (U.K.) Limited is a private company, limited by shares, registered in England and Wales, registration number 02223926. The registered office is 126 Prince George Avenue, London, N14 4TA.
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:
Plant & machinery
20% straight line
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
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Gora (U.K.) Limited Notes to the Accounts for the year ended 31 March 2025
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 April 2024
1,333 
At 31 March 2025
1,333 
Depreciation
At 1 April 2024
666 
Charge for the year
333 
At 31 March 2025
999 
Net book value
At 31 March 2025
334 
At 31 March 2024
667 
5
Investment property
2025 
£ 
Fair value at 1 April 2024
19,230,000 
Additions
640,000 
Disposals
(1,540,000)
At 31 March 2025
18,330,000 
Valuation completed by the directors based on their research and experience.
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
17,949 
305,238 
Other debtors
598,032 
2,756,797 
615,981 
3,062,035 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
52,878 
53,751 
Taxes and social security
(188,593)
(60,445)
Other creditors
(1,164,969)
934,289 
Loans from directors
1,863,804 
1,823,798 
Accruals
4,400 
4,400 
567,520 
2,755,793 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Other creditors
(284,685)
- 
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Gora (U.K.) Limited Notes to the Accounts for the year ended 31 March 2025
9
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
120 Ordinary shares of £1 each
120 
120 
10
Average number of employees
During the year the average number of employees was 4 (2024: 0).
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