Deurali (UK) Limited

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

In accordance with the engagement letter and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of Deurali (UK) Limited from the accounting records and information and explanations you have given to us. This comprises of an Income Statement, Statement of Financial Position and Statement of Changes in Equity.

As a practicing member of Institute of Financial Accountants, we are subject to its ethical and other professional requirements which are detailed at www.ifa.org.uk.

This report is made to the directors in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the directors the financial statements that we have been engaged to compile, to report to the directors that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's directors for our work or for this report.

You have acknowledged as at period year ended 31st August 2023 your duty to ensure that Deurali (UK) Limited has kept statutory accounting records and to prepare financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Deurali (UK) Limited under the Companies Act 2006. You consider that Deurali (UK) Limited is exempt from the statutory requirement for an audit for the year. We have not been instructed to carry out an audit of the financial statements. 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 financial statements

Sulaiman Farook (AFA, AFTA)

12/02/2026

DAWSON FINANCE &ACCOUNTANCY SERVICE

HERENT DRIVE

ILFORD

ESSEX

IG5 0HF

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Deurali (UK) Limited

Balance Sheet

As At 31 August 2025

Balance Sheet

Registered number: 05545060

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		13,296		9,441

			13,296		9,441
CURRENT ASSETS
Debtors	5	111,634		101,729
Cash at bank and in hand		210,928		76,643

		322,562		178,372
Creditors: Amounts Falling Due Within One Year	6	(236,902 )		(88,717 )

NET CURRENT ASSETS (LIABILITIES)			85,660		89,655

TOTAL ASSETS LESS CURRENT LIABILITIES			98,956		99,096

Creditors: Amounts Falling Due After More Than One Year	7		(22,775 )		(29,089 )

NET ASSETS			76,181		70,007

CAPITAL AND RESERVES
Called up share capital	9		30,100		30,100
Profit and Loss Account			46,081		39,907

SHAREHOLDERS' FUNDS			76,181		70,007

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Deurali (UK) Limited

Balance Sheet (continued)

As At 31 August 2025

For the year ending 31 August 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 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr. Ashish Pant

Director

28/05/2026

The notes on pages 4 to 6 form part of these financial statements.

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Deurali (UK) Limited

Notes to the Financial Statements

For The Year Ended 31 August 2025

Notes to the Financial Statements

1. General Information

Deurali (UK) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05545060 . The registered office is Flat 6 Sherran House, 70 Grove Park, london, NW9 0FE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value. The financial statements are prepared in pounds sterling, which is the functional currency of the Company.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	20%
Fixtures & Fittings	20%
Computer Equipment	20%

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

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Deurali (UK) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

2.5. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2024: 4)

4. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 September 2024	7,938	22,616	3,864	34,418
Additions	3,525	-	4,244	7,769

As at 31 August 2025	11,463	22,616	8,108	42,187

Depreciation
As at 1 September 2024	1,588	22,616	773	24,977
Provided during the period	2,360	-	1,554	3,914

As at 31 August 2025	3,948	22,616	2,327	28,891

Net Book Value
As at 31 August 2025	7,515	-	5,781	13,296

As at 1 September 2024	6,350	-	3,091	9,441

Cost or valuation as at 31 August 2025 represented by:

	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
At cost	11,463	22,616	8,108	42,187

	11,463	22,616	8,108	42,187

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	84,214	39,214
Other debtors	-	12,495
Other debtors (1)	27,420	50,020

	111,634	101,729

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Deurali (UK) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	179,563	54,362
Bank loans and overdrafts	47,373	4,347
Corporation tax	4,060	9,774
Other taxes and social security	2,077	1,717
VAT	2,257	1,100
Net wages	2,938	8,167
Other creditors (2)	(616 )	10,000
Other creditors (4)	(750 )	(750 )

	236,902	88,717

Trade Creditors includes suppliers invoice from BSP for the supply made frm

16th Augest25 to 23rd August25 £102964.17- Paid on 1st September2025

14th August25 to 31August25 £76599.18 - Paid on 8th August2025

TOTAL £179563.35

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	22,775	29,089

The company has an overdraft facility of GBP 75,000 out of which GBP 75,000 is available to use.

8. Deferred Taxation

The provision for deferred tax is made up as follows:

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	30,100	30,100

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