REGISTERED NUMBER: 09689218 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

PAREN MORJARIA FCCA LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

8

DIRECTOR:

P Morjaria F.C.C.A

REGISTERED OFFICE:

7 Lower Brook Street

Oswestry

Shropshire

SY11 2HG

REGISTERED NUMBER:

09689218 (England and Wales)

ACCOUNTANTS:

D.R.E. & Co. Limited

Chartered Accountants

7 Lower Brook Street

Oswestry

Shropshire

SY11 2HG

FIXED ASSETS

Tangible assets

5

1,012

1,635

Investments

6

182,478

182,478

183,490

184,113

CURRENT ASSETS

Debtors

7

175,885

104,175

Cash at bank

10,790

40,441

186,675

144,616

CREDITORS

Amounts falling due within one year

8

10,808

3,909

NET CURRENT ASSETS

175,867

140,707

TOTAL ASSETS LESS CURRENT LIABILITIES

359,357

324,820

PROVISIONS FOR LIABILITIES

253

409

NET ASSETS

359,104

324,411

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

359,004

324,311

SHAREHOLDERS' FUNDS

359,104

324,411

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 1 May 2026 and were signed by:

P Morjaria F.C.C.A - Director

1.	STATUTORY INFORMATION

Paren Morjaria Fcca Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention. The accounts have been prepared on a going concern basis.

Turnover

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

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

-

33% on cost

Financial instruments

The company has chosen to adopt Sections 11 and 12 of FRS 102 in respect of financial instruments.

(i) Financial assets

Basic financial assets, including trade and other receivables and cash and bank balances, are initially recognised at transaction price and subsequently carried at amortised cost with an assessment for objective evidence of impairment. Any impairment is recognised in profit or loss.

Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards or control of the ownership of the asset are transferred to another party.

(ii) Financial liabilities

Basic financial liabilities, including trade and other payables, are initially recognised at transaction price and subsequently carried at amortised cost.

Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Fixed asset investments

Fixed asset investments are stated on a historical cost basis.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 April 2025

and 31 March 2026

3,598

1,765

5,363

DEPRECIATION

At 1 April 2025

2,080

1,648

3,728

Charge for year

506

117

623

At 31 March 2026

2,586

1,765

4,351

NET BOOK VALUE

At 31 March 2026

1,012

-

1,012

At 31 March 2025

1,518

117

1,635

6.	FIXED ASSET INVESTMENTS

Interest

in other

participating

interests

£

COST

At 1 April 2025

and 31 March 2026

182,478

NET BOOK VALUE

At 31 March 2026

182,478

At 31 March 2025

182,478

7.

DEBTORS

31.3.26

31.3.25

£

£

Amounts falling due within one year:

Trade debtors

4,167

-

Other debtors

92,800

82,800

Directors' current accounts

65,343

-

162,310

82,800

Amounts falling due after more than one year:

Other debtors

13,575

21,375

Aggregate amounts

175,885

104,175

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Tax

9,919

2,900

Social security and other taxes

888

888

Accrued expenses

1

121

10,808

3,909

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

31.3.26

31.3.25

£

£

P Morjaria F.C.C.A

Balance outstanding at start of year

-

-

Amounts advanced

65,343

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

65,343

-

The balance on the directors loan was repaid within 9 months of the accounting year end date.

10.	RELATED PARTY DISCLOSURES

During the year, total dividends of £43,600 (2025 - £40,600) were paid to the director .

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Paren Morjaria Fcca Ltd for the year ended 31 March 2026 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Paren Morjaria Fcca Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Paren Morjaria Fcca Ltd and state those matters that we have agreed to state to the director of Paren Morjaria Fcca Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Paren Morjaria Fcca Ltd and its director for our work or for this report.

It is your duty to ensure that Paren Morjaria Fcca Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Paren Morjaria Fcca Ltd. You consider that Paren Morjaria Fcca Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Paren Morjaria Fcca Ltd. 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 statutory financial statements.

D.R.E. & Co. Limited

Chartered Accountants

7 Lower Brook Street

Oswestry

Shropshire

SY11 2HG

8 May 2026