Company Registration No. 09925656 (England and Wales)
Narayanswarup (UK) Limited
Unaudited accounts
for the year ended 31 March 2025
Narayanswarup (UK) Limited
Unaudited accounts
Contents
Narayanswarup (UK) Limited
Company Information
for the year ended 31 March 2025
Company Number
09925656 (England and Wales)
Registered Office
55 Bourne View
Greenford
Middlesex
UB6 7QS
England
Narayanswarup (UK) Limited
Statement of financial position
as at 31 March 2025
Tangible assets
38,219
48,770
Inventories
424,135
300,283
Cash at bank and in hand
698,870
540,205
Creditors: amounts falling due within one year
(462,644)
(545,002)
Net current assets
896,393
626,602
Net assets
934,612
675,372
Called up share capital
1
1
Profit and loss account
934,611
675,371
Shareholders' funds
934,612
675,372
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 director acknowledges her 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 and authorised for issue on 31 December 2025 and were signed on its behalf by
Mrs J B Patel
Director
Company Registration No. 09925656
Narayanswarup (UK) Limited
Notes to the Accounts
for the year ended 31 March 2025
Narayanswarup (UK) Limited is a private company, limited by shares, registered in England and Wales, registration number 09925656. The registered office is 55 Bourne View, Greenford, Middlesex, UB6 7QS, England.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts have been prepared on the assumption that the company is able to carry on business as a going concern, which the directors consider appropriate having regard to the circumstances.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of consultancy services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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:
Fixtures & fittings
25% straight line basis
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
Narayanswarup (UK) Limited
Notes to the Accounts
for the year ended 31 March 2025
4
Tangible fixed assets
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At 1 April 2024
47,495
4,187
51,682
At 31 March 2025
47,495
6,564
54,059
At 1 April 2024
989
1,923
2,912
Charge for the year
11,874
1,054
12,928
At 31 March 2025
12,863
2,977
15,840
At 31 March 2025
34,632
3,587
38,219
At 31 March 2024
46,506
2,264
48,770
Amounts falling due within one year
Trade debtors
171,555
326,791
6
Creditors: amounts falling due within one year
2025
2024
Trade creditors
357,626
432,190
Taxes and social security
99,687
69,065
Other creditors
245
19,565
Loans from directors
5,086
5,086
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1
1
8
Average number of employees
During the year the average number of employees was 9 (2024: 9).