Madras Curries Private Limited

Contents
	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—4

Registered number: 11305503

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets			15,745		7,199
Tangible Assets	3		12,678		12,453

			28,423		19,652
CURRENT ASSETS
Debtors		48,833		46,706
Cash at bank and in hand		227,817		5,502

		276,650		52,208
Creditors: Amounts Falling Due Within One Year		(119,778 )		(127,122 )

NET CURRENT ASSETS (LIABILITIES)			156,872		(74,914 )

TOTAL ASSETS LESS CURRENT LIABILITIES			185,295		(55,262 )

Creditors: Amounts Falling Due After More Than One Year			(23,958 )		(40,308 )

NET ASSETS/(LIABILITIES)			161,337		(95,570 )

CAPITAL AND RESERVES
Called up share capital	4		127		118
Share premium account			676,676		358,182
Profit and Loss Account			(515,466 )		(453,870 )

SHAREHOLDERS' FUNDS			161,337		(95,570)

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Madras Curries Private Limited

Abridged Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 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 directors acknowledge their 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.

All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 March 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mrs Anshu Ahuja

Director

04/12/2025

The notes on pages 3 to 4 form part of these financial statements.

1. Accounting Policies

1.1. 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.

1.2. 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.

1.3. Intangible Fixed Assets and Amortisation - Other Intangible

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 five years.

1.4. 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:

Leasehold	20% on cost
Plant & Machinery	25% on cost
Fixtures & Fittings	33% on cost
Computer Equipment	33% on cost

1.5. Financial Instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual

arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of

the entity after deducting all of its financial liabilities.

1.6. 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.

1.7. Pensions

The company operates a defined contribution pension scheme. Contributions payable to the company's pension

scheme are charged to profit or loss in the period to which they relate

1.8. Impairment

At each balance sheet date, the company reviews the carrying amount of its assets to determine whether there is

any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable

amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not

possible to estimate the recoverable amount of an asset, the Company estimates the recoverable amount of the

cash-generating unit to which the asset belongs.

1.9. Going concern

The directors have agreed to support the company as necessary in the foreseeable future. The company therefore

continues to adopt the going concern basis in preparing its financial statements.

2. Average Number of Employees

Average number of employees, including directors, during the year was as follows: 13 (2024: 14)

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Madras Curries Private Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 March 2025

3. Tangible Assets

	Total
	£
Cost
As at 1 April 2024	45,564
Additions	10,487

As at 31 March 2025	56,051

Depreciation
As at 1 April 2024	33,111
Provided during the period	10,262

As at 31 March 2025	43,373

Net Book Value
As at 31 March 2025	12,678

As at 1 April 2024	12,453

4. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	127	118

5. Directors Advances, Credits and Guarantees

Included within Creditors are the following loans from directors:

	As at 1 April 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2025
	£	£	£	£	£
Ms Renee WILLIAMS	7,098	-	-	-	7,098
Mrs Anshu Ahuja	36,202	-	-	-	35,910

The above loan is unsecured, interest free and repayable on demand.

6. General Information

Madras Curries Private Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11305503 . The registered office is Accrida Regus House, Admirals Park, Victory Way, Dartford, DA2 6QD.

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