Kumar & Yash Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 10261206 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Kumar & Yash Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr Keerthi Kumar Ujjini Basavaiah

SECRETARY:

Ms Yashaswini S Nanjundaiah

REGISTERED OFFICE:

Unit 3 Cedar Court

1 Royal Oak Yard

London

SE1 3GA

REGISTERED NUMBER:

10261206 (England and Wales)

ACCOUNTANTS:

ElanTax.com

Unit 3 Cedar Court

1 Royal Oak Yard

London

SE1 3GA

BANKERS:

Lloyds Bank plc

1 Legg Street

Chelmsford

Essex

CM1 1JS

FIXED ASSETS

Investments

482,886

Freehold investment property

60,000

542,886

CURRENT ASSETS

Cash at bank and in hand

282,970

34,664

CREDITORS

Amounts falling due within one year

314,254

82,302

NET CURRENT LIABILITIES

(31,284

)

(47,638

)

TOTAL ASSETS LESS CURRENT

LIABILITIES

511,602

495,248

CREDITORS

Amounts falling due after more than one

year

263,911

290,944

NET ASSETS

247,691

204,304

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

247,591

204,204

SHAREHOLDERS' FUNDS

247,691

204,304

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 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 23 December 2025 and were signed by:

Mr Keerthi Kumar Ujjini Basavaiah - Director

1.	STATUTORY INFORMATION

Kumar & Yash 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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

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.

3.	EMPLOYEES AND DIRECTORS

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