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2024-06-30 14154840 dpl:GroupUndertakings 2023-07-01 2024-06-30 14154840 dpl:ParticipatingInterests 2023-07-01 2024-06-30 14154840 dpl:GroupUndertakings core:ListedExchangeTraded 2023-07-01 2024-06-30 14154840 core:ListedExchangeTraded 2023-07-01 2024-06-30 14154840 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-07-01 2024-06-30 14154840 core:UnlistedNon-exchangeTraded 2023-07-01 2024-06-30 14154840 core:NetGoodwill 2025-06-30 14154840 core:IntangibleAssetsOtherThanGoodwill 2025-06-30 14154840 core:LandBuildings 2025-06-30 14154840 core:PlantMachinery 2025-06-30 14154840 core:Vehicles 2025-06-30 14154840 core:FurnitureFittings 2025-06-30 14154840 core:OfficeEquipment 2025-06-30 14154840 core:AfterOneYear 2025-06-30 14154840 core:WithinOneYear 2025-06-30 14154840 core:ListedExchangeTraded 2025-06-30 14154840 core:UnlistedNon-exchangeTraded 2025-06-30 14154840 core:ShareCapital 2025-06-30 14154840 core:SharePremium 2025-06-30 14154840 core:RevaluationReserve 2025-06-30 14154840 core:OtherReservesSubtotal 2025-06-30 14154840 core:RetainedEarningsAccumulatedLosses 2025-06-30 14154840 core:NetGoodwill 2024-06-30 14154840 core:IntangibleAssetsOtherThanGoodwill 2024-06-30 14154840 core:LandBuildings 2024-06-30 14154840 core:PlantMachinery 2024-06-30 14154840 core:Vehicles 2024-06-30 14154840 core:FurnitureFittings 2024-06-30 14154840 core:OfficeEquipment 2024-06-30 14154840 core:AfterOneYear 2024-06-30 14154840 core:WithinOneYear 2024-06-30 14154840 core:ListedExchangeTraded 2024-06-30 14154840 core:UnlistedNon-exchangeTraded 2024-06-30 14154840 core:ShareCapital 2024-06-30 14154840 core:SharePremium 2024-06-30 14154840 core:RevaluationReserve 2024-06-30 14154840 core:OtherReservesSubtotal 2024-06-30 14154840 core:RetainedEarningsAccumulatedLosses 2024-06-30 14154840 core:NetGoodwill 2023-06-30 14154840 core:IntangibleAssetsOtherThanGoodwill 2023-06-30 14154840 core:LandBuildings 2023-06-30 14154840 core:PlantMachinery 2023-06-30 14154840 core:Vehicles 2023-06-30 14154840 core:FurnitureFittings 2023-06-30 14154840 core:OfficeEquipment 2023-06-30 14154840 core:AfterOneYear 2023-06-30 14154840 core:WithinOneYear 2023-06-30 14154840 core:ListedExchangeTraded 2023-06-30 14154840 core:UnlistedNon-exchangeTraded 2023-06-30 14154840 core:ShareCapital 2023-06-30 14154840 core:SharePremium 2023-06-30 14154840 core:RevaluationReserve 2023-06-30 14154840 core:OtherReservesSubtotal 2023-06-30 14154840 core:RetainedEarningsAccumulatedLosses 2023-06-30 14154840 core:AfterOneYear 2024-07-01 2025-06-30 14154840 core:WithinOneYear 2024-07-01 2025-06-30 14154840 core:Non-currentFinancialInstruments core:CostValuation 2024-07-01 2025-06-30 14154840 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-07-01 2025-06-30 14154840 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-07-01 2025-06-30 14154840 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-07-01 2025-06-30 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Sherani Ltd

Registered Number
14154840
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2025

Sherani Ltd
Company Information
for the year from 1 July 2024 to 30 June 2025

Directors | Akshay Hirani
| Kajol Shah

Registered Address | 33 Harrow Way
| Watford
| WD19 5EH

Registered Number | 14154840 (England and Wales)

Sherani Ltd
Statement of Financial Position
30 June 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 92,700 |  |  |  | 92,700
|  |  |  | 92,700 |  |  |  | 92,700
Current assets |  |  |  |  |  |  |  |
Cash at bank and on hand |  | 1,145 |  |  |  | 2,578 |  |
|  | 1,145 |  |  |  | 2,578 |  |
Creditors amounts falling due within one year | 4 | (780) |  |  |  | (479) |  |
Net current assets (liabilities) |  |  |  | 365 |  |  |  | 2,099
Total assets less current liabilities |  |  |  | 93,065 |  |  |  | 94,799
Creditors amounts falling due after one year | 5 |  |  | (140,201) |  |  |  | (125,511)
Net assets |  |  |  | (47,136) |  |  |  | (30,712)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | (47,236) |  |  |  | (30,812)
Shareholders' funds |  |  |  | (47,136) |  |  |  | (30,712)

- 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 Directors acknowledge 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 Board of Directors on 11 May 2026, and are signed on its behalf by:
Akshay Hirani Director
Kajol Shah Director Registered Company No. 14154840

Sherani Ltd
Notes to the Financial Statements
for the year ended 30 June 2025

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.

| 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).

| Going concern
--- | ---
| After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable. Turnover includes revenue earned from the rendering of services.

| 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.

| Finance costs
--- | ---
| Finance costs charged to the profit or loss include interest expense calculated using the effective interest method from FRS 102:11, finance charges on finance leases, and exchange differences on foreign currency borrowings where these are treated as an adjustment to interest costs.

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

|  | 2025 |  | 2024
| Average number of employees during the year | 0 |  | 0

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

|  | Land & buildings |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 July 24 | 92,700 |  | 92,700
| At 30 June 25 | 92,700 |  | 92,700
| Net book value
| At 30 June 25 | 92,700 |  | 92,700
| At 30 June 24 | 92,700 |  | 92,700

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

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Accrued liabilities and deferred income | 780 |  | 479
| Total | 780 |  | 479

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

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 69,515 |  | 69,525
| Other creditors | 70,686 |  | 55,986
| Total | 140,201 |  | 125,511