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Company Registration No. 10284133 (England and Wales)
HIMALAYAN CASH & CARRY LTD Unaudited accounts for the year ended 31 July 2024
HIMALAYAN CASH & CARRY LTD Unaudited accounts Contents
Page
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HIMALAYAN CASH & CARRY LTD Company Information for the year ended 31 July 2024
Director
Tilak Kumar Kathayat
Company Number
10284133 (England and Wales)
Registered Office
134 PLUMSTEAD HIGH STREET PLUMSTEAD HIGH LONDON SE18 1JQ UNITED KINGDOM
Accountants
ACXIT Ltd 137 Broadway Bexleyheath Kent DA6 7EZ
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Chartered Certified Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of HIMALAYAN CASH & CARRY LTD for the year ended 31 July 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of HIMALAYAN CASH & CARRY LTD for the year ended 31 July 2024 as set out on pages 5 - 7 from the Company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/uk/en/about-us/regulation/rulebook.html
This report is made solely to the Board of Directors of HIMALAYAN CASH & CARRY LTD, as a body, in accordance with the terms of our engagement letter dated 27 April 2022. Our work has been undertaken solely to prepare for your approval the accounts of HIMALAYAN CASH & CARRY LTD and state those matters that we have agreed to state to the Board of Directors of HIMALAYAN CASH & CARRY LTD, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than HIMALAYAN CASH & CARRY LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that HIMALAYAN CASH & CARRY LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of HIMALAYAN CASH & CARRY LTD. You consider that HIMALAYAN CASH & CARRY LTD is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of HIMALAYAN CASH & CARRY LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
ACXIT Ltd Chartered Certified Accountants 137 Broadway Bexleyheath Kent DA6 7EZ 2 April 2025
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HIMALAYAN CASH & CARRY LTD Statement of financial position as at 31 July 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
14,500 
15,750 
Current assets
Inventories
98,270 
62,250 
Debtors
7,402 
7,402 
Cash at bank and in hand
7,386 
10,197 
113,058 
79,849 
Creditors: amounts falling due within one year
(15,668)
(6,155)
Net current assets
97,390 
73,694 
Total assets less current liabilities
111,890 
89,444 
Creditors: amounts falling due after more than one year
(57,070)
(63,112)
Net assets
54,820 
26,332 
Capital and reserves
Called up share capital
40,430 
40,430 
Profit and loss account
14,390 
(14,098)
Shareholders' funds
54,820 
26,332 
For the year ending 31 July 2024 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 2 April 2025 and were signed on its behalf by
Tilak Kumar Kathayat Director Company Registration No. 10284133
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HIMALAYAN CASH & CARRY LTD Notes to the Accounts for the year ended 31 July 2024
1
Statutory information
HIMALAYAN CASH & CARRY LTD is a private company, limited by shares, registered in England and Wales, registration number 10284133. The registered office is 134 PLUMSTEAD HIGH STREET PLUMSTEAD HIGH, LONDON, SE18 1JQ, UNITED KINGDOM.
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.
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:
Plant & machinery
20% straight line
Fixtures & fittings
20% straight line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
Other 
Total 
£ 
£ 
£ 
Cost
At 1 August 2023
20,000 
25,000 
45,000 
At 31 July 2024
20,000 
25,000 
45,000 
Amortisation
At 1 August 2023
20,000 
9,250 
29,250 
Charge for the year
- 
1,250 
1,250 
At 31 July 2024
20,000 
10,500 
30,500 
Net book value
At 31 July 2024
- 
14,500 
14,500 
At 31 July 2023
- 
15,750 
15,750 
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HIMALAYAN CASH & CARRY LTD Notes to the Accounts for the year ended 31 July 2024
5
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 August 2023
505 
9,924 
10,429 
At 31 July 2024
505 
9,924 
10,429 
Depreciation
At 1 August 2023
505 
9,924 
10,429 
At 31 July 2024
505 
9,924 
10,429 
Net book value
At 31 July 2024
- 
- 
- 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Other debtors
5,402 
5,402 
Amounts falling due after more than one year
Other debtors
2,000 
2,000 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
(5)
324 
Taxes and social security
10,423 
1,622 
Other creditors
5,250 
4,209 
15,668 
6,155 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
29,020 
35,062 
Other creditors
28,050 
28,050 
57,070 
63,112 
9
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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