G H Daryani & Co. Limited - Filleted accounts

Registered number

01164526

G H Daryani & Co. Limited

Unaudited Filleted Accounts

31 March 2026

G H Daryani & Co. Limited
Registered number:		01164526
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		1,013,735			1,013,735
Investments	4		992,961			992,961
			2,006,696			2,006,696

Current assets
Debtors	5	986,001			668,955
Cash at bank and in hand		268,671			454,308
		1,254,672			1,123,263

Creditors: amounts falling due within one year	6	(62,692)			(72,415)

Net current assets			1,191,980			1,050,848

Total assets less current liabilities			3,198,676			3,057,544

Creditors: amounts falling due after more than one year	7		(1,057,606)			(947,933)

Provisions for liabilities			(1,000)			(1,000)


Net assets			2,140,070			2,108,611

Capital and reserves
Called up share capital			75,000			75,000
Revaluation reserve	9		29,404			29,404
Profit and loss account			2,035,666			2,004,207

Shareholders' funds			2,140,070			2,108,611

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.

R Daryani
Director
Approved by the board on 18 August 2026

G H Daryani & Co. Limited
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	not depreciated as investment properties
	Plant and machinery	over 5 years

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			2		2


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Total
£			£		£
	Cost
	At 1 April 2025	1,013,734		5,275		1,019,009
	At 31 March 2026	1,013,734		5,275		1,019,009

	Depreciation
	At 1 April 2025	-		5,274		5,274
	At 31 March 2026	-		5,274		5,274

	Net book value
	At 31 March 2026	1,013,734		1		1,013,735
	At 31 March 2025	1,013,734		1		1,013,735


	Freehold land and buildings:			2026		2025
£					£
	Historical cost			983,330		983,330
	Cumulative depreciation based on historical cost			-		-
				983,330		983,330
	Freehold properties were revalued in year ended 31 March 2019. In January 2023, based on surveyor opinion, the carrying value of £1,013,735 is in order.


4	Investments

Other
investments
£
	Cost
	At 1 April 2025					992,961

	At 31 March 2026					992,961


5	Debtors			2026		2025
£					£

	Trade debtors			986,001		668,955

	Amounts due after more than one year included above			500,000		500,000


6	Creditors: amounts falling due within one year			2026		2025
£					£

	Bank loans			44,590		44,590
	Taxation and social security costs			8,636		15,234
	Other creditors			9,466		12,591
				62,692		72,415


7	Creditors: amounts falling due after one year			2026		2025
£					£

	Bank loans			451,343		467,079
	Other creditors			606,263		480,854
				1,057,606		947,933


8	Loans			2026		2025
£					£
	Creditors include:
	Instalments falling due for payment after more than five years			271,141		279,574


	Secured bank loans			494,086		502,519

	Bank loans are secured over fixed charge on the company freehold properties.


9	Revaluation reserve			2026		2025
£					£

	At 1 April 2025			29,404		29,404

	At 31 March 2026			29,404		29,404


10	Controlling party

	The company is controlled by R Daryani.


11	Other information

	G H Daryani & Co. Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Amba House
	15 College Road
	Harrow
	Middlesex
	HA1 1BA