REGISTERED NUMBER: 04189880 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

KASHMIR SWEET CENTRE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mrs K Kaur

Mr S Singh

A S Uppal

SECRETARY:

S Singh

REGISTERED OFFICE:

90 Great Bricklin Street

Pennfields

Wolverhampton

West Midlands

WV3 0PU

REGISTERED NUMBER:

04189880 (England and Wales)

ACCOUNTANTS:

SPS Accounting Ltd

1st Floor

44 Queen Street

Wolverhampton

West Midlands

WV1 3BJ

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

16,865

21,024

16,865

21,024

CURRENT ASSETS

Stocks

9,840

10,225

Cash at bank and in hand

318,725

283,738

328,565

293,963

CREDITORS

Amounts falling due within one year

6

127,080

126,651

NET CURRENT ASSETS

201,485

167,312

TOTAL ASSETS LESS CURRENT LIABILITIES

218,350

188,336

CAPITAL AND RESERVES

Called up share capital

3

3

Retained earnings

218,347

188,333

SHAREHOLDERS' FUNDS

218,350

188,336

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 22 December 2025 and were signed on its behalf by:

Mr S Singh - Director

1.	STATUTORY INFORMATION

Kashmir Sweet Centre Limited 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 2001, is being amortised evenly over its estimated useful life of ten 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.

Land and buildings

-

10% on cost

Plant and machinery etc

-

25% on reducing balance and 15% on reducing balance

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.

Pension costs and other post-retirement benefits

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

20,400

AMORTISATION

At 1 April 2024

and 31 March 2025

20,400

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

5,335

77,042

82,377

DEPRECIATION

At 1 April 2024

5,112

56,241

61,353

Charge for year

223

3,936

4,159

At 31 March 2025

5,335

60,177

65,512

NET BOOK VALUE

At 31 March 2025

-

16,865

16,865

At 31 March 2024

223

20,801

21,024

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

12,576

22,500

Trade creditors

1,312

1,682

Taxation and social security

33,125

37,770

Other creditors

80,067

64,699

127,080

126,651