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REGISTERED NUMBER: 06677188















Financial Statements for the Year Ended 31 January 2024

for

EVEREST INN (UK) LIMITED

EVEREST INN (UK) LIMITED (Registered number: 06677188)






Contents of the Financial Statements
for the Year Ended 31 January 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


EVEREST INN (UK) LIMITED

Company Information
for the Year Ended 31 January 2024







DIRECTOR: Mr S Pandey





REGISTERED OFFICE: 113 Station Road
Ashford
Kent
TN23 1PJ





REGISTERED NUMBER: 06677188





ACCOUNTANTS: Brayan and Spencer Associates Limited
25 Leeming Road
Borehamwood
England
WD6 4EB

EVEREST INN (UK) LIMITED (Registered number: 06677188)

Balance Sheet
31 January 2024

31.1.24 31.1.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 494 617
Tangible assets 5 3,869 4,837
Investments 6 1 1
4,364 5,455

CURRENT ASSETS
Debtors 7 81,905 75,941

CREDITORS
Amounts falling due within one year 8 32,935 28,239
NET CURRENT ASSETS 48,970 47,702
TOTAL ASSETS LESS CURRENT
LIABILITIES

53,334

53,157

CREDITORS
Amounts falling due after more than one
year

9

51,008

51,008
NET ASSETS 2,326 2,149

CAPITAL AND RESERVES
Called up share capital 5 5
Retained earnings 10 2,321 2,144
SHAREHOLDERS' FUNDS 2,326 2,149

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

EVEREST INN (UK) LIMITED (Registered number: 06677188)

Balance Sheet - continued
31 January 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 31 October 2024 and were signed by:





Mr S Pandey - Director


EVEREST INN (UK) LIMITED (Registered number: 06677188)

Notes to the Financial Statements
for the Year Ended 31 January 2024

1. STATUTORY INFORMATION

EVEREST INN (UK) LIMITED is a private company, limited by shares , registered in Not specified/Other. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of nil years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

EVEREST INN (UK) LIMITED (Registered number: 06677188)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 February 2023
and 31 January 2024 7,945
AMORTISATION
At 1 February 2023 7,328
Charge for year 123
At 31 January 2024 7,451
NET BOOK VALUE
At 31 January 2024 494
At 31 January 2023 617

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 February 2023
and 31 January 2024 55,345 48,559 103,904
DEPRECIATION
At 1 February 2023 52,924 46,143 99,067
Charge for year 484 484 968
At 31 January 2024 53,408 46,627 100,035
NET BOOK VALUE
At 31 January 2024 1,937 1,932 3,869
At 31 January 2023 2,421 2,416 4,837

6. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 February 2023
and 31 January 2024 1
NET BOOK VALUE
At 31 January 2024 1
At 31 January 2023 1

EVEREST INN (UK) LIMITED (Registered number: 06677188)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

7. DEBTORS
31.1.24 31.1.23
£    £   
Amounts falling due within one year:
Other debtors 50,599 44,635

Amounts falling due after more than one year:
Amounts owed by associates 31,306 31,306

Aggregate amounts 81,905 75,941

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Bank loans and overdrafts 921 5,052
Trade creditors 19 19
Taxation and social security 24,942 16,115
Other creditors 7,053 7,053
32,935 28,239

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.1.24 31.1.23
£    £   
Other creditors 51,008 51,008

10. RESERVES
Retained
earnings
£   

At 1 February 2023 2,144
Profit for the year 45,177
Dividends (45,000 )
At 31 January 2024 2,321