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Company registration number: 11052058
Garlinge UK Limited
Unaudited filleted abridged financial statements
30 November 2025
Garlinge UK Limited
Contents
Directors and other information
Accountants report
Abridged statement of financial position
Notes to the financial statements
Garlinge UK Limited
Directors and other information

| Directors | Mr Hirji Shivji Valji Hirani
|  | Mr Pinkeshkumar Prabodhbhai Shah
|  | Mr Amitkumar Manubhai Patel
|  | Mr Manveshkumar Manubhai Patel
| Company number | 11052058
| Registered office | 166-168 Canterbry Road
|  | Margate
|  | Kent
|  | CT9 5JW
| Accountants | Doshi & Co. Accountants
|  | 6th Floor AMP House
|  | Dingwall Road
|  | Croydon
|  | CR0 2LX

Garlinge UK Limited
Report to the board of directors on the preparation of the
unaudited statutory financial statements of Garlinge UK Limited
Year ended 30 November 2025
As described on the statement of financial position, the directors of the company are responsible for the preparation of the financial statements for the year ended 30 November 2025 which comprise the abridged statement of financial position and related notes.
You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.
Doshi & Co. Accountants
6th Floor AMP House
Dingwall Road
Croydon
CR0 2LX
18 August 2026
Garlinge UK Limited
Abridged statement of financial position
30 November 2025

|  |  | 2025 |  |  |  | 2024 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Intangible assets |  | 5 | 147,000 |  |  |  | 147,000 |  |
Tangible assets |  | 6 | 367,502 |  |  |  | 68,786 |  |
|  |  | ______ |  |  |  | ______ |  |
|  |  |  |  | 514,502 |  |  |  | 215,786
Current assets |  |  |  |  |  |  |  |  |
Stocks |  |  | 39,500 |  |  |  | 40,500 |  |
Debtors |  |  | 10,250 |  |  |  | 11,176 |  |
Investments |  | 7 | 165,000 |  |  |  | 165,000 |  |
Cash at bank and in hand |  |  | 69,617 |  |  |  | 30,549 |  |
|  |  | ______ |  |  |  | ______ |  |
|  |  | 284,367 |  |  |  | 247,225 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  |  | ( 472,568) |  |  |  | ( 214,190) |  |
|  |  | ______ |  |  |  | ______ |  |
Net current (liabilities)/assets |  |  |  |  | ( 188,201) |  |  |  | 33,035
|  |  |  |  | ______ |  |  |  | ______
Total assets less current liabilities |  |  |  |  | 326,301 |  |  |  | 248,821
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
after more than one year |  |  |  |  | ( 165,594) |  |  |  | ( 110,593)
|  |  |  |  | ______ |  |  |  | ______
Net assets |  |  |  |  | 160,707 |  |  |  | 138,228
|  |  |  |  | ______ |  |  |  | ______
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  |  | 160,607 |  |  |  | 138,128
|  |  |  |  | ______ |  |  |  | ______
Shareholders funds |  |  |  |  | 160,707 |  |  |  | 138,228
|  |  |  |  | ______ |  |  |  | ______

For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the abridged statement of comprehensive income has not been delivered.
All of the members have consented to the preparation of the abridged statement of comprehensive income and the abridged statement of financial position for the current year ending 30 November 2025 in accordance with Section 444(2A) of the Companies Act 2006.
These financial statements were approved by the board of directors and authorised for issue on 18 August 2026 , and are signed on behalf of the board by:
Mr Pinkeshkumar Prabodhbhai Shah
Director
Company registration number: 11052058
Garlinge UK Limited
Notes to the financial statements
Year ended 30 November 2025
1. General information
The company is a private company limited by shares, registered in England & Wales. The address of the registered office is 166-168 Canterbry Road, Margate, Kent, CT9 5JW.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Operating leases
Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.
Goodwill
Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:
If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant and machinery | - | 15 % | reducing balance
| Fittings fixtures and equipment | - | 15 % | reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.
4. Staff costs
The average number of persons employed by the company during the year amounted to 9 (2024: 10 ).
The aggregate payroll costs incurred during the year were:

|  |  | 2025 | 2024
|  |  | £ | £
| Wages and salaries |  | 165,801 | 168,883
| Social security costs |  | 3,392 | 5,015
|  |  | ______ | ______
|  |  | 169,193 | 173,898
|  |  | ______ | ______

5. Intangible assets

|  | £ |  |  |  |  |
| Cost |  |  |  |  |  |
| At 1 December 2024 and 30 November 2025 | 147,000 |  |  |  |  |
|  | ______ |  |  |  |  |
| Amortisation |  |  |  |  |  |
| At 1 December 2024 and 30 November 2025 | - |  |  |  |  |
|  | ______ |  |  |  |  |
| Carrying amount |  |  |  |  |  |
| At 30 November 2025 | 147,000 |  |  |  |  |
|  | ______ |  |  |  |  |
| At 30 November 2024 | 147,000 |  |  |  |  |
|  | ______ |  |  |  |  |

6. Tangible assets

|  | £ |  |  |  |  |  |
| Cost |  |  |  |  |  |  |
| At 1 December 2024 | 98,809 |  |  |  |  |  |
| Additions | 314,285 |  |  |  |  |  |
| Disposals | ( 30,550) |  |  |  |  |  |
|  | ______ |  |  |  |  |  |
| At 30 November 2025 | 382,544 |  |  |  |  |  |
|  | ______ |  |  |  |  |  |
| Depreciation |  |  |  |  |  |  |
| At 1 December 2024 | 30,023 |  |  |  |  |  |
| Charge for the year | 5,775 |  |  |  |  |  |
| Disposals | ( 20,756) |  |  |  |  |  |
|  | ______ |  |  |  |  |  |
| At 30 November 2025 | 15,042 |  |  |  |  |  |
|  | ______ |  |  |  |  |  |
| Carrying amount |  |  |  |  |  |  |
| At 30 November 2025 | 367,502 |  |  |  |  |  |
|  | ______ |  |  |  |  |  |
| At 30 November 2024 | 68,786 |  |  |  |  |  |
|  | ______ |  |  |  |  |  |

7. Investments

|  |  | 2025 | 2024
|  |  | £ | £
| Investments in Shri Hari Kent Ltd |  | 165,000 | 165,000
|  |  | ______ | ______

8. Directors advances, credits and guarantees

| During the year the directors entered into the following advances and credits with the company: |  |  |  |  |  |
2025 |  |  |  |  |  |  |
|  | Balance brought forward | Amounts repaid | Balance o/standing |  |  |
|  | £ | £ | £ |  |  |
| Directors | ( 110,593) | ( 55,001) | ( 165,594) |  |  |
|  | ______ | ______ | ______ |  |  |
2024 |  |  |  |  |  |  |
|  | Balance brought forward | Amounts repaid | Balance o/standing |  |  |
|  | £ | £ | £ |  |  |
| Directors | ( 72,392) | ( 38,201) | ( 110,593) |  |  |
|  | ______ | ______ | ______ |  |  |