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Registered number: 11156630
Kumar Freight Line Ltd.
Unaudited Financial Statements
For The Year Ended 31 January 2024
Berlins (UK) Limited
Chartered Certified Accountants
1st Floor
33Aa Grove Lane
Handsworth
Birmingham
B21 9ES
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11156630
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 91,985 734,939
91,985 734,939
CURRENT ASSETS
Stocks 5 138,200 99,450
Debtors 6 501,429 517,352
Cash at bank and in hand 23,103 24,510
662,732 641,312
Creditors: Amounts Falling Due Within One Year 7 (662,743 ) (1,029,282 )
NET CURRENT ASSETS (LIABILITIES) (11 ) (387,970 )
TOTAL ASSETS LESS CURRENT LIABILITIES 91,974 346,969
Creditors: Amounts Falling Due After More Than One Year 8 (143,085 ) (152,241 )
NET (LIABILITIES)/ASSETS (51,111 ) 194,728
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account (51,211 ) 194,628
SHAREHOLDERS' FUNDS (51,111) 194,728
Page 1
Page 2
For the year ending 31 January 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Kamaljit Kaur
Director
4 June 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Kumar Freight Line Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 11156630 . The registered office is 56, Scott Street, Tipton, West Midlands, DY4 7AG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 20 Years Straight Line Basis
Plant & Machinery 20% Reducing Balance Baisis
Computer Equipment 15% Reducing Balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
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2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 13 (2023: 13)
13 13
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Computer Equipment Total
£ £ £ £
Cost
As at 1 February 2023 689,020 161,325 3,520 853,865
Disposals (689,020 ) - - (689,020 )
As at 31 January 2024 - 161,325 3,520 164,845
Depreciation
As at 1 February 2023 68,902 49,047 977 118,926
Provided during the period - 22,455 381 22,836
Disposals (68,902 ) - - (68,902 )
As at 31 January 2024 - 71,502 1,358 72,860
Net Book Value
As at 31 January 2024 - 89,823 2,162 91,985
As at 1 February 2023 620,118 112,278 2,543 734,939
5. Stocks
2024 2023
£ £
Stock 138,200 99,450
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 119,775 115,519
Other debtors 381,654 401,833
501,429 517,352
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7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 1,516 4,016
Trade creditors 158,564 315,589
Bank loans and overdrafts 2 235
Corporation tax 32,513 28,503
Other taxes and social security 103,536 67,032
VAT 78,668 38,013
Net wages 43,797 3,555
Other creditors 70,223 311,539
Accruals and deferred income 7,400 3,700
Director's loan account 166,524 257,100
662,743 1,029,282
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 143,085 152,241
9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 1,516 4,016
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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