DESCRAI LTD


Directors	Adithya Kumar
	Ramiz Nathani


Registered Address	2 Pheasant Square
	London
	NW9 7FE


Registered Number	15922307 (England and Wales)

Statement of Financial Position
17 February 2026

	Notes	2026
		£	£
Current assets
Cash at bank and on hand		943
		943
Creditors amounts falling due within one year	3	(4,679)
Net current assets (liabilities)			(3,736)
Total assets less current liabilities			(3,736)
Net assets			(3,736)
Capital and reserves
Called up share capital			10
Profit and loss account			(3,746)
Shareholders' funds			(3,736)

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 14 August 2026, and are signed on its behalf by:

Adithya Kumar
Director

Ramiz Nathani
Director

Registered Company No. 15922307

DESCRAI LTD

Notes to the Financial Statements
for the period ended 17 February 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page. The company incorporated on 28 August 2024 and commenced trading on this date.

	Statement of compliance
	These financial statements have been prepared in compliance with FRS 102 Section 1A, The Financial Reporting Standard applicable in the UK and Republic of Ireland.

	Going concern
	The UK economy continues to face a degree of economic uncertainty, including the ongoing effects of inflation, interest rates and energy costs. These factors have affected the company's trading results to varying degrees. In preparing these financial statements, the directors have considered the potential impact of these matters based on the information available at the date of approval and do not believe they will affect the company's ability to continue trading for the foreseeable future. Accordingly, at the date of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for at least 12 months from the date of approval of these financial statements. Liabilities include a loan from the directors totalling £2,513. The company relies on the continued support of the directors to continue normal trading activities. Such support has been confirmed and will be made available for the foreseeable future and increased where necessary. The accounts are therefore prepared on a going concern basis.

Going concern

The UK economy continues to face a degree of economic uncertainty, including the ongoing effects of inflation, interest rates and energy costs. These factors have affected the company's trading results to varying degrees. In preparing these financial statements, the directors have considered the potential impact of these matters based on the information available at the date of approval and do not believe they will affect the company's ability to continue trading for the foreseeable future. Accordingly, at the date of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for at least 12 months from the date of approval of these financial statements.

Liabilities include a loan from the directors totalling £2,513.

The company relies on the continued support of the directors to continue normal trading activities. Such support has been confirmed and will be made available for the foreseeable future and increased where necessary. The accounts are therefore prepared on a going concern basis.

2.	Average number of employees


		2026
	Average number of employees during the year	1

3.	Creditors: amounts due within one year

		2026
		£
	Bank borrowings and overdrafts	3,479
	Accrued liabilities and deferred income	1,200
	Total	4,679

4.	Related party transactions
	During the year the directors made available a loan to the company. At the year end the balance of the loan was £3,479. Interest was charged on this loan on a monthly basis, at the UK market rate.