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REGISTERED NUMBER: 06589131 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 July 2024

for

Anand Trading (UK) Ltd

Anand Trading (UK) Ltd (Registered number: 06589131)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Anand Trading (UK) Ltd

Company Information
for the Year Ended 31 July 2024







DIRECTOR: S S Kapoor





REGISTERED OFFICE: 164 Manor Park Road
Harlesden
London
NW10 4JT





REGISTERED NUMBER: 06589131 (England and Wales)





ACCOUNTANTS: SK Associates Ltd
1 Agincourt Villas
Uxbridge Road
Hillingdon
Middlesex
UB10 0NX

Anand Trading (UK) Ltd (Registered number: 06589131)

Balance Sheet
31 July 2024

31.7.24 31.7.23
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 6,800 8,500
Tangible assets 5 4,305 5,383
11,105 13,883

CURRENT ASSETS
Stocks 76,589 59,864
Debtors 6 5,488 30,488
Prepayments and accrued income 14,042 792
Cash at bank and in hand 6,565 5,991
102,684 97,135
CREDITORS
Amounts falling due within one year 7 60,496 46,650
NET CURRENT ASSETS 42,188 50,485
TOTAL ASSETS LESS CURRENT
LIABILITIES

53,293

64,368

CREDITORS
Amounts falling due after more than
one year

8

(50,492

)

(61,613

)

PROVISIONS FOR LIABILITIES (182 ) (182 )
NET ASSETS 2,619 2,573

Anand Trading (UK) Ltd (Registered number: 06589131)

Balance Sheet - continued
31 July 2024

31.7.24 31.7.23
Notes £    £    £   
CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 2,519 2,473
2,619 2,573

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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.

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 3 April 2025 and were signed by:





S S Kapoor - Director


Anand Trading (UK) Ltd (Registered number: 06589131)

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

1. STATUTORY INFORMATION

Anand Trading (UK) Ltd is a private company, limited by shares , registered in England and Wales. 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

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.

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

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.


Anand Trading (UK) Ltd (Registered number: 06589131)

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

2. ACCOUNTING POLICIES - continued
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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 August 2023
and 31 July 2024 34,000
AMORTISATION
At 1 August 2023 25,500
Charge for year 1,700
At 31 July 2024 27,200
NET BOOK VALUE
At 31 July 2024 6,800
At 31 July 2023 8,500

Anand Trading (UK) Ltd (Registered number: 06589131)

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

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 August 2023
and 31 July 2024 2,903 19,691 22,594
DEPRECIATION
At 1 August 2023 2,177 15,034 17,211
Charge for year 146 932 1,078
At 31 July 2024 2,323 15,966 18,289
NET BOOK VALUE
At 31 July 2024 580 3,725 4,305
At 31 July 2023 726 4,657 5,383

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Other debtors 5,488 30,488

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Bank loans and overdrafts 17,310 18,796
Trade creditors 2,490 7,228
Taxation and social security 6,419 3,782
Other creditors 34,277 16,844
60,496 46,650

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31.7.24 31.7.23
£    £   
Bank loans 50,492 61,613

Anand Trading (UK) Ltd (Registered number: 06589131)

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

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 July 2024 and 31 July 2023:

31.7.24 31.7.23
£    £   
S S Kapoor
Balance outstanding at start of year 9,989 10,983
Amounts advanced 19,763 -
Amounts repaid - (994 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 29,752 9,989