ACCOUNTS - Final Accounts preparation

Registered number: 16082360

MARIGOLD ENTERPRISES PRIVATE LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 30 NOVEMBER 2025

MARIGOLD ENTERPRISES PRIVATE LIMITED

REGISTERED NUMBER: 16082360

STATEMENT OF FINANCIAL POSITION

AS AT 30 NOVEMBER 2025

		2025
Note		£


Current assets
Debtors: amounts falling due within one year	4	11,487
Cash at bank and in hand	5	25,433
		36,920
Creditors: amounts falling due within one year	6	(8,133)
Net current assets			28,787
Total assets less current liabilities			28,787
Creditors: amounts falling due after more than one year	7		(3,50,267)

Net liabilities			(3,21,480)

Capital and reserves
Called up share capital	8	100
Profit and loss account		(3,21,580)
		(3,21,480)

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MARIGOLD ENTERPRISES PRIVATE LIMITED

REGISTERED NUMBER: 16082360

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 30 NOVEMBER 2025

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the Statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 18 May 2026.

O Kudinova

Director

The notes on pages 3 to 6 form part of these financial statements.

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MARIGOLD ENTERPRISES PRIVATE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 NOVEMBER 2025

1.	General information

Marigold Enterprises Private Limited is a company limited by shares, incorporated in England and Wales. The address of the registered office is C/O Blaser Mills Law Liston Exchange, Cromwell Gardens, Marlow, Buckinghamshire, England, SL7 1BG.
The company was incorporated on 15 November 2024 and commenced trading on the same day.
The company specialises in unlicensed restaurants and cafes.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Going concern

The directors note that the company is trading adequately and has sufficient working capital and other finance available to continue trading for a period of not less than 12 months from the date of approval of the financial statements. As such, the directors believe that there are not significant uncertainties in their assessment of whether the company is a going concern and therefore have prepared the accounts on a going concern basis.

2.3

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of comprehensive income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

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MARIGOLD ENTERPRISES PRIVATE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 NOVEMBER 2025

2.Accounting policies (continued)

2.4

Interest income

Interest income is recognised in the Statement of comprehensive income using the effective interest method.

2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The average monthly number of employees, including directors, during the period was 2.

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MARIGOLD ENTERPRISES PRIVATE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 NOVEMBER 2025

Debtors

					2025
					£


	Other debtors	11,487
		11,487

5.	Cash and cash equivalents
		2025
		£

	Cash at bank and in hand	25,433
		25,433

6.	Creditors: Amounts falling due within one year
		2025
		£

	Trade creditors	650
	Other taxation and social security	1,972
	Other creditors	3,261
	Accruals and deferred income	2,250
		8,133

7.	Creditors: Amounts falling due after more than one year
		2025
		£

	Other creditors	3,50,267
		3,50,267

The Borrower shall repay the loan in such amounts and on such dates as reasonably determined by the Board, until the balance of the outstanding loan is repaid in full.

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MARIGOLD ENTERPRISES PRIVATE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 NOVEMBER 2025

8.	Share capital
		2025
		£

		Allotted, called up and fully paid

		100 Ordinary shares of £1 each	100

On incorporation, 100 Ordinary shares of £1 each were issued at par.

9.	Related party transactions
	Included within other creditors is an amount of £3,261 due to a director. The loan is interest-free and repayable on demand. Included within other creditors is an amount of £350,267 due to a shareholder. The loan is interest free and repayable in such amounts and on such dates as reasonably determined by the directors, until the balance of the outstanding loan is repaid in full.

10.	Controlling party

The company is controlled by R Asnani by virtue of majority of shareholdings in the company.

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