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Company Registration No. 07015312 (England and Wales)
SHARINI UK LIMITED Unaudited accounts for the year ended 31 December 2025
SHARINI UK LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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SHARINI UK LIMITED Company Information for the year ended 31 December 2025
Director
Mrs Rebecca Tracey
Company Number
07015312 (England and Wales)
Registered Office
7 The Minories Off Henley Street Stratford Upon Avon CV37 6NF England
Accountants
KMF Accountancy Ltd. 177 Lower Binton Stratford upon Avon United Kingdom CV37 9TF
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SHARINI UK LIMITED Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
5,245 
6,579 
Current assets
Inventories
23,500 
34,950 
Debtors
5
12,584 
17,171 
Cash at bank and in hand
18,889 
20,594 
54,973 
72,715 
Creditors: amounts falling due within one year
6
(23,367)
(17,467)
Net current assets
31,606 
55,248 
Total assets less current liabilities
36,851 
61,827 
Creditors: amounts falling due after more than one year
7
(13,522)
(18,468)
Provisions for liabilities
Deferred tax
(325)
(431)
Net assets
23,004 
42,928 
Capital and reserves
Called up share capital
400 
400 
Capital contribution reserve
10,001 
10,001 
Profit and loss account
12,603 
32,527 
Shareholders' funds
23,004 
42,928 
For the year ending 31 December 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 director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 23 July 2026 and were signed on its behalf by
Mrs Rebecca Tracey Director Company Registration No. 07015312
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SHARINI UK LIMITED Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
SHARINI UK LIMITED is a private company, limited by shares, registered in England and Wales, registration number 07015312. The registered office is 7 The Minories, Off Henley Street, Stratford Upon Avon, CV37 6NF, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Reducing balance method
Motor vehicles
25% Reducing balance method
Fixtures & fittings
25% Reducing balance method
Presentation currency
The accounts are presented in £ sterling.
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 January 2025
2,377 
11,012 
4,575 
17,964 
Additions
332 
- 
- 
332 
At 31 December 2025
2,709 
11,012 
4,575 
18,296 
Depreciation
At 1 January 2025
1,628 
6,158 
3,599 
11,385 
Charge for the year
209 
1,213 
244 
1,666 
At 31 December 2025
1,837 
7,371 
3,843 
13,051 
Net book value
At 31 December 2025
872 
3,641 
732 
5,245 
At 31 December 2024
749 
4,854 
976 
6,579 
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SHARINI UK LIMITED Notes to the Accounts for the year ended 31 December 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
2,685 
2,687 
Accrued income and prepayments
1,218 
530 
Other debtors
8,681 
13,954 
12,584 
17,171 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
4,673 
4,619 
VAT
725 
361 
Trade creditors
1,848 
3,330 
Taxes and social security
7,500 
8,958 
Other creditors
8,621 
199 
23,367 
17,467 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
13,522 
18,468 
8
Average number of employees
During the year the average number of employees was 2 (2024: 1).
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