REGISTERED NUMBER: 03339408

Dhanani Limited

Unaudited Financial Statements

for the Year Ended 31 August 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J P Dhanani

B P Dhanani

SECRETARY:

B P Dhanani

REGISTERED OFFICE:

1 Bell Street

London

NW1 5BY

REGISTERED NUMBER:

03339408

ACCOUNTANTS:

DSJ Partners (UK) Limited

2nd Floor

1 Bell Street

London

NW1 5BY

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

7,739

10,319

7,739

10,319

CURRENT ASSETS

Stocks

71,451

75,000

Debtors

6

67,923

55,618

Cash at bank and in hand

40,833

53,359

180,207

183,977

CREDITORS

Amounts falling due within one year

7

(166,561

)

(143,618

)

NET CURRENT ASSETS

13,646

40,359

TOTAL ASSETS LESS CURRENT LIABILITIES

21,385

50,678

CREDITORS

Amounts falling due after more than one year

8

-

(7,122

)

PROVISIONS FOR LIABILITIES

(1,248

)

(1,668

)

NET ASSETS

20,137

41,888

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

20,135

41,886

SHAREHOLDERS' FUNDS

20,137

41,888

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 May 2026 and were signed on its behalf by:

J P Dhanani - Director

1.	STATUTORY INFORMATION

Dhanani Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

Pension contributions payable for the year are charged in the profit & loss account.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 7 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 September 2024

and 31 August 2025

100,000

AMORTISATION

At 1 September 2024

and 31 August 2025

100,000

NET BOOK VALUE

At 31 August 2025

-

At 31 August 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 September 2024

and 31 August 2025

136,544

17,165

153,709

DEPRECIATION

At 1 September 2024

127,677

15,713

143,390

Charge for year

2,217

363

2,580

At 31 August 2025

129,894

16,076

145,970

NET BOOK VALUE

At 31 August 2025

6,650

1,089

7,739

At 31 August 2024

8,867

1,452

10,319

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

44,821

38,075

Other debtors

16,065

17,543

Prepayments

7,037

-

67,923

55,618

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

8,276

10,739

Trade creditors

82,993

77,505

Social security & other taxes

2,581

3,734

Other creditors

20,864

18,300

Directors' current accounts

51,847

33,340

166,561

143,618

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 2-5 years

-

7,122