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Company Registration No. 13305055 (England and Wales)
DHANALAXMI LIMITED Unaudited accounts for the year ended 31 March 2026
DHANALAXMI LIMITED Unaudited accounts Contents
Page
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DHANALAXMI LIMITED Company Information for the year ended 31 March 2026
Director
Shekhar Gurung
Company Number
13305055 (England and Wales)
Registered Office
101 VICTORIA ROAD, ALDERSHOT, HAMPSHIRE VICTORIA ROAD ALDERSHOT GU11 1JE ENGLAND
Accountants
Red Parrot Accounting Ltd Red Parrot Accounting, Pentax House, South Hill Avenue South Harrow, London, Middlesex England HA2 0DU
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DHANALAXMI LIMITED Statement of financial position as at 31 March 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
17,309 
23,358 
Current assets
Inventories
22,504 
29,504 
Cash at bank and in hand
4,284 
27,351 
26,788 
56,855 
Creditors: amounts falling due within one year
83,643 
13,342 
Net current assets
110,431 
70,197 
Net assets
127,740 
93,555 
Capital and reserves
Called up share capital
100 
1 
Profit and loss account
127,640 
93,554 
Shareholders' funds
127,740 
93,555 
For the year ending 31 March 2026 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 his 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 1 June 2026 and were signed on its behalf by
Shekhar Gurung Director Company Registration No. 13305055
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DHANALAXMI LIMITED Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
DHANALAXMI LIMITED is a private company, limited by shares, registered in England and Wales, registration number 13305055. The registered office is 101 VICTORIA ROAD, ALDERSHOT, HAMPSHIRE, VICTORIA ROAD, ALDERSHOT, GU11 1JE, 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.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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:
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Going concern
The financial statements have been prepared on a going concern basis as support has been arranged from the shareholders to enable the company to pay its debts as they fall due.
Cash at bank and in hand
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
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DHANALAXMI LIMITED Notes to the Accounts for the year ended 31 March 2026
Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company?s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.
Deferred taxation
Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit. The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.
Presentation currency
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2025
2,325 
27,440 
481 
30,246 
At 31 March 2026
2,325 
27,440 
481 
30,246 
Depreciation
At 1 April 2025
930 
5,670 
288 
6,888 
Charge for the year
465 
5,488 
96 
6,049 
At 31 March 2026
1,395 
11,158 
384 
12,937 
Net book value
At 31 March 2026
930 
16,282 
97 
17,309 
At 31 March 2025
1,395 
21,770 
193 
23,358 
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DHANALAXMI LIMITED Notes to the Accounts for the year ended 31 March 2026
5
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Bank loans and overdrafts
30,000 
9,863 
VAT
11,358 
1,745 
Trade creditors
(184,334)
(159,818)
Taxes and social security
66,123 
45,105 
Other creditors
(116,981)
52,209 
Loans from directors
108,468 
35,963 
Accruals
1,723 
1,591 
(83,643)
(13,342)
6
Average number of employees
During the year the average number of employees was 6 (2025: 6).
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