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ROXANNA GILLANI LTD

Registered Number
09415937
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2026

ROXANNA GILLANI LTD
Company Information
for the year from 1 April 2025 to 31 March 2026

Director | Roxanna Gillani

Registered Address | Boxed Accounting, Horton House 2 Urmston Lane
| Stretford
| Manchester
| M32 9BP

Registered Number | 09415937 (England and Wales)

ROXANNA GILLANI LTD
Balance Sheet as at
31 March 2026

| Notes | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 961 |  |  |  | 1,282
|  |  |  | 961 |  |  |  | 1,282
Current assets |  |  |  |  |  |  |  |
Stocks | 4 | - |  |  |  | 500 |  |
Debtors | 5 | 16,627 |  |  |  | 19,448 |  |
Cash at bank and on hand |  | 23 |  |  |  | 46 |  |
|  | 16,650 |  |  |  | 19,994 |  |
Creditors amounts falling due within one year | 6 | (11,439) |  |  |  | (13,990) |  |
Net current assets (liabilities) |  |  |  | 5,211 |  |  |  | 6,004
Total assets less current liabilities |  |  |  | 6,172 |  |  |  | 7,286
Creditors amounts falling due after one year | 7 |  |  | (5,626) |  |  |  | (6,879)
Net assets |  |  |  | 546 |  |  |  | 407
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1 |  |  |  | 1
Profit and loss account |  |  |  | 545 |  |  |  | 406
Shareholders' funds |  |  |  | 546 |  |  |  | 407

- The company was entitled to exemption from audit for this reporting period 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 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 10 April 2026, and are signed on its behalf by:
Roxanna Gillani Director Registered Company No. 09415937

ROXANNA GILLANI LTD
Notes to the Financial Statements
for the year ended 31 March 2026

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Revenue from rendering of services
--- | ---
| Revenue from the rendering of 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

| Stocks and work in progress
--- | ---
| Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

2. | Average number of employees
--- | ---

|  | 2026 |  | 2025
| Average number of employees during the year | 0 |  | 1

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £
| Cost or valuation
| At 01 April 25 | 3,088 |  | 1,210 |  | 4,298
| At 31 March 26 | 3,088 |  | 1,210 |  | 4,298
| Depreciation and impairment
| At 01 April 25 | 2,446 |  | 570 |  | 3,016
| Charge for year | 161 |  | 160 |  | 321
| At 31 March 26 | 2,607 |  | 730 |  | 3,337
| Net book value
| At 31 March 26 | 481 |  | 480 |  | 961
| At 31 March 25 | 642 |  | 640 |  | 1,282

4. | Stocks
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Raw materials and consumables | - |  | 500
| Total | - |  | 500

5. | Debtors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 2,298 |  | 4,234
| Other debtors | 14,329 |  | 15,214
| Total | 16,627 |  | 19,448

6. | Creditors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 2,600 |  | 2,600
| Taxation and social security | 7,539 |  | 10,150
| Other creditors | 100 |  | 100
| Accrued liabilities and deferred income | 1,200 |  | 1,140
| Total | 11,439 |  | 13,990

7. | Creditors: amounts due after one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 5,626 |  | 6,879
| Total | 5,626 |  | 6,879