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Company Registration No. SC771122 (Scotland)
Shree Binayak Ltd Unaudited accounts for the year ended 31 May 2025
Shree Binayak Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Shree Binayak Ltd Company Information for the year ended 31 May 2025
Director
Prashant Thapa
Secretary
Prashant Thapa
Company Number
SC771122 (Scotland)
Registered Office
125 Comiston Road Edinburgh EH10 6AQ Scotland
Accountants
SDT Accountants Ltd 7 Bell Yard London WC2A 2JR
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Shree Binayak Ltd Statement of financial position as at 31 May 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
3,617
5,112
Tangible assets
5
7,500
11,250
11,117
16,362
Current assets
Inventories
3,050
3,300
Debtors
6
5,431
3,000
Cash at bank and in hand
(125)
342
8,356
6,642
Creditors: amounts falling due within one year
7
(28,920)
(27,315)
Net current liabilities
(20,564)
(20,673)
Net liabilities
(9,447)
(4,311)
Capital and reserves
Called up share capital
1
1
Profit and loss account
(9,448)
(4,312)
Shareholders' funds
(9,447)
(4,311)
For the year ending 31 May 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 his 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 27 February 2026 and were signed on its behalf by
Prashant Thapa Director Company Registration No. SC771122
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Shree Binayak Ltd Notes to the Accounts for the year ended 31 May 2025
1
Statutory information
Shree Binayak Ltd is a private company, limited by shares, registered in Scotland, registration number SC771122. The registered office is 125 Comiston Road, Edinburgh, EH10 6AQ, Scotland.
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:
Fixtures & fittings
25% Straight
Intangible Assets
Amortised over its useful life
4
Intangible fixed assets
Goodwill
£
Cost
At 1 June 2024
6,500
At 31 May 2025
6,500
Amortisation
At 1 June 2024
1,388
Charge for the year
1,495
At 31 May 2025
2,883
Net book value
At 31 May 2025
3,617
At 31 May 2024
5,112
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Shree Binayak Ltd Notes to the Accounts for the year ended 31 May 2025
5
Tangible fixed assets
Fixtures & fittings
£
Cost or valuation
At cost
At 1 June 2024
15,000
At 31 May 2025
15,000
Depreciation
At 1 June 2024
3,750
Charge for the year
3,750
At 31 May 2025
7,500
Net book value
At 31 May 2025
7,500
At 31 May 2024
11,250
6
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
2,431
-
Other debtors
3,000
3,000
5,431
3,000
7
Creditors: amounts falling due within one year
2025
2024
£
£
Taxes and social security
248
-
Other creditors
11,499
-
Loans from directors
15,873
26,465
Accruals
1,300
850
28,920
27,315
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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