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Registered Number: 11456563
England and Wales

 

 

 

U K PARADISE BIRYANI LIMITED



Abridged Accounts
 


Period of accounts

Start date: 01 August 2024

End date: 31 July 2025
Report to the directors on the preparation of the unaudited statutory accounts of U K PARADISE BIRYANI LIMITED for the year ended 31 July 2025.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of U K PARADISE BIRYANI LIMITED for the year ended 31 July 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/.
This report is made solely to the Board of Directors of U K PARADISE BIRYANI LIMITED, as a body, in accordance with the terms of our engagement letter dated 21 April 2026. Our work has been undertaken solely to prepare for your approval the accounts of U K PARADISE BIRYANI LIMITED and state those matters that we have agreed to state to the Board of Directors of U K PARADISE BIRYANI LIMITED, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than U K PARADISE BIRYANI LIMITED and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that U K PARADISE BIRYANI LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of U K PARADISE BIRYANI LIMITED. You consider that U K PARADISE BIRYANI LIMITED is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of U K PARADISE BIRYANI LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
31 July 2025.



....................................................
Harans & co
Chartered certified accountants
324 Stafford road
Croydon
Surrey
CR0 4NH
21 April 2026
1
 
 
Notes
 
2025
£
  2024
£
Fixed assets      
Intangible fixed assets 3 77,876    77,876 
Tangible fixed assets 4 34,913    21,383 
112,789    99,259 
Current assets      
Stocks 29,900    25,235 
Debtors 35,850   
Cash at bank and in hand 1,752    1,480 
67,502    26,715 
Creditors: amount falling due within one year (322,207)   (179,709)
Net current assets (254,705)   (152,994)
 
Total assets less current liabilities (141,916)   (53,735)
Creditors: amount falling due after more than one year (35,702)   (37,402)
Net assets (177,618)   (91,137)
 

Capital and reserves
     
Called up share capital 5 100    100 
Profit and loss account (177,718)   (91,237)
Shareholders' funds (177,618)   (91,137)
 


For the year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 21 April 2026 and were signed by:


-------------------------------
Purna Sekhar Reddy KATARI
Director
2
General Information
U K PARADISE BIRYANI LIMITED is a private company, limited by shares, registered in England and Wales, registration number 11456563, registration address 301 High Street North, London, E12 6SL.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 15 % Reducing Balance
Fixtures and Fittings 15% Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 8 (2024 : 10).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 August 2024 77,876    77,876 
Additions  
Disposals  
At 31 July 2025 77,876    77,876 
Net book values
At 31 July 2025 77,876    77,876 
At 31 July 2024 77,876    77,876 


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Fixtures and Fittings   Total
  £   £   £
At 01 August 2024   25,157    25,157 
Additions 20,921      20,921 
Disposals    
At 31 July 2025 20,921    25,157    46,078 
Depreciation
At 01 August 2024   3,774    3,774 
Charge for year 4,184    3,207    7,391 
On disposals    
At 31 July 2025 4,184    6,981    11,165 
Net book values
Closing balance as at 31 July 2025 16,737    18,176    34,913 
Opening balance as at 01 August 2024   21,383    21,383 


5.

Share Capital

Allotted, called up and fully paid
2025
£
  2024
£
100 Class shares of £1.00 each 100    100 
100    100 

3