Dhaulagiri Limited - Filleted accounts

Registered number

07299555

Dhaulagiri Limited

Filleted Abridged Accounts

29 June 2026

Dhaulagiri Limited
Registered number:	07299555
Abridged Balance Sheet
as at 29 June 2026

Notes		2026			2025
£			£
Current assets
Stocks	18,500			22,000
Debtors	107			278
Cash at bank and in hand	34,613			66,270
	53,220			88,548

Creditors: amounts falling due within one year	(36,740)			(40,816)

Net current assets		16,480			47,732

Net assets		16,480			47,732

Capital and reserves
Called up share capital		120			120
Profit and loss account		16,360			47,612

Shareholders' funds		16,480			47,732

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.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A) of the Companies Act 2006.




Mr Bikal Gurung
Director
Approved by the board on 2 October 2026

Dhaulagiri Limited
Notes to the Abridged Accounts
for the year ended 29 June 2026


1	Accounting policies

	Basis of preparation
	The abridged 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).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Intangible fixed assets
	Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the dentifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

	Amortisation
	Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

	Asset class	Amortisation method and rate
	Goodwill	Over 17 years

	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:

	Fixtures, fittings and equipment	Straight line 20%
	Motor van	Straight line 20%

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	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.

2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			5		5


3	Intangible fixed assets					£
	Goodwill:

	Cost
	At 30 June 2025					25,000
	At 29 June 2026					25,000

	Amortisation
	At 30 June 2025					25,000
	At 29 June 2026					25,000

	Net book value
	At 29 June 2026					-

	Goodwill is being written off in equal annual instalments over its estimated economic life of 17 years.

4	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 30 June 2025	41,340		12,995		54,335
	At 29 June 2026	41,340		12,995		54,335

	Depreciation
	At 30 June 2025	41,340		12,995		54,335
	At 29 June 2026	41,340		12,995		54,335

	Net book value
	At 29 June 2026	-		-		-

5	Stock			2026		2025
£					£

	Inventories			18,500		22,000

6	Debtors			2026		2025
£					£

	Trade debtors			107		278

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

	Trade creditors			16,498		19,998
	Corporation tax			18,285		18,846
	Other taxes and social security costs			1,145		1,185
	Other creditors			812		787
				36,740		40,816

8	Dividends			2026		2025
£					£

	Final dividends paid			96,000		51,000

5	Other information

	Dhaulagiri Limited is a private company limited by shares and incorporated in England. Its registered office is Everest Cash & Carry, 38 Sandling Road, Maidstone, England, ME14 2RF.