Darani Business Services Limited

Registered number

10370656

Filleted Accounts

30 September 2024

Darani Business Services Limited
Registered number:		10370656
Balance Sheet
as at 30 September 2024

Notes			2024			2023
£				£
Fixed assets
Tangible assets	3		42,838			106

Current assets
Debtors	4	127,506			122,005
Cash at bank and in hand		18,710			35,226
		146,216			157,231

Creditors: amounts falling due within one year	5	(144,670)			(144,423)

Net current assets			1,546			12,808

Total assets less current liabilities			44,384			12,914

Creditors: amounts falling due after more than one year	6		(43,248)			(12,833)



Net assets			1,136			81

Capital and reserves
Called up share capital			2			2
Profit and loss account			1,134			79

Shareholders' funds			1,136			81

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Michael Darani			Emma Darani
Director			Director
Approved by the board on 22 April 2026			Approved by the board on 22 April 2026

Darani Business Services Limited
Notes to the Accounts
for the year ended 30 September 2024


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Fixtures, fittings, tools and equipment	20% Straight Line
	Motor Vehicle	20% Reducing Balance

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.


2	Employees			2024		2023
Number					Number

	Average number of persons employed by the company			2		2


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 October 2023	2,469		-		2,469
	Additions	913		52,635		53,548
	At 30 September 2024	3,382		52,635		56,017

	Depreciation
	At 1 October 2023	2,363		-		2,363
	Charge for the year	289		10,527		10,816
	At 30 September 2024	2,652		10,527		13,179

	Net book value
	At 30 September 2024	730		42,108		42,838
	At 30 September 2023	106		-		106


4	Debtors			2024		2023
£					£

	Trade debtors			21,166		24,811
	Other debtors			106,340		97,194
				127,506		122,005


5	Creditors: amounts falling due within one year			2024		2023
£					£

	Bank loans and overdrafts			7,000		7,000
	Obligations under finance lease and hire purchase contracts			5,234		-
	Trade creditors			780		91
	Taxation and social security costs			131,006		136,682
	Other creditors			650		650
				144,670		144,423


6	Creditors: amounts falling due after one year			2024		2023
£					£

	Bank loans			5,833		12,833
	Obligations under finance lease and hire purchase contracts			37,415		-
				43,248		12,833


7	Related party transactions

	During the year the company entered into the following transactions with related parties:

				2024		2023
£					£

	Director wages			25,200		21,525

	Amounts due from related parties:

	Michael Darani & Emma Darani - DLA Receiveable			81,816		72,666

8	Other information

	Darani Business Services Limited is a private company limited by shares and incorporated in England. Its registered office is:
	71-75 Shelton Street
	Covent Garden
	London
	England
	WC2H 9JQ