Sherani Ltd


Directors	Akshay Hirani
	Kajol Shah


Registered Number	14154840 (England and Wales)

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

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