PUSHKAR LIMITED - Accounts

PUSHKAR LIMITED
Contents Page
For the year ended 31 March 2025

Accountants' report	1
Statement of financial position	2
Notes to the financial statements	3

PUSHKAR LIMITED Accountants' Report For the year ended 31 March 2025
Report to the directors on the preparation of the unaudited statutory accounts of PUSHKAR LIMITED for the year ended 31 March 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of PUSHKAR LIMITED for the year ended 31 March 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of PUSHKAR LIMITED, as a body, in accordance with the terms of our engagement letter dated 10 March 2025. Our work has been undertaken solely to prepare for your approval the accounts of PUSHKAR LIMITED and state those matters that we have agreed to state to the Board of Directors of PUSHKAR LIMITED, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than PUSHKAR LIMITED and its Board of Directors as a body for our work or for this report. It is your duty to ensure that PUSHKAR LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of PUSHKAR LIMITED. You consider that PUSHKAR LIMITED is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of PUSHKAR LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 31 March 2025. .................................................... RAGAVAN AND CO LTD CHARTERED CERTIFIED ACCOUNTANTS 240 GROVE LANE BIRMINGHAM WEST MIDLANDS B20 2EY 21 December 2025 1

PUSHKAR LIMITED
Accountants' Report
For the year ended 31 March 2025

Report to the directors on the preparation of the unaudited statutory accounts of PUSHKAR LIMITED for the year ended 31 March 2025.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of PUSHKAR LIMITED for the year ended 31 March 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/.
This report is made solely to the Board of Directors of PUSHKAR LIMITED, as a body, in accordance with the terms of our engagement letter dated 10 March 2025. Our work has been undertaken solely to prepare for your approval the accounts of PUSHKAR LIMITED and state those matters that we have agreed to state to the Board of Directors of PUSHKAR LIMITED, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than PUSHKAR LIMITED and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that PUSHKAR LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of PUSHKAR LIMITED. You consider that PUSHKAR LIMITED is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of PUSHKAR LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
31 March 2025.

....................................................
RAGAVAN AND CO LTD
CHARTERED CERTIFIED ACCOUNTANTS
240 GROVE LANE
BIRMINGHAM
WEST MIDLANDS
B20 2EY
21 December 2025

1

PUSHKAR LIMITED
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	169,306	204,157
		169,306	204,157
Current assets
Stocks		15,268	14,555
Debtors		139,081	139,808
Cash at bank and in hand		131,309	114,679
		285,658	269,042
Creditors: amount falling due within one year		(305,296)	(254,939)
Net current assets		(19,638)	14,103

Total assets less current liabilities		149,668	218,260
Creditors: amount falling due after more than one year		(23,732)	(43,502)
Provisions for liabilities		(146)	(303)
Net assets		125,790	174,455

Capital and reserves
Called up share capital	4	3	3
Profit and loss account		125,787	174,452
Shareholders' funds		125,790	174,455

For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 21 December 2025 and were signed on its behalf by:

-------------------------------
MANVINDER KAUR
Director

2

PUSHKAR LIMITED
Notes to the Abridged Financial Statements
For the year ended 31 March 2025

General Information

PUSHKAR LIMITED is a private company, limited by shares, registered in England and Wales, registration number 06817059, registration address 9 HAGLEY ROAD WEST, HARBORNE , ENGLAND, WEST MIDLANDS, B17 8AL.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Going concern basis

The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Operating lease rentals

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	10% Reducing Balance
Motor Vehicles	20% 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 60 (2024 : 59).

3.

Tangible fixed assets

Cost or valuation	Land and Buildings	Plant and Machinery	Motor Vehicles	Total
	£	£	£	£
At 01 April 2024	25,487	587,308	31,440	644,235
Additions	-	8,082	-	8,082
Disposals	-	-	-	-
At 31 March 2025	25,487	595,390	31,440	652,317
Depreciation
At 01 April 2024	-	426,259	13,818	440,077
Charge for year	-	35,274	7,660	42,934
On disposals	-	-	-	-
At 31 March 2025	-	461,533	21,478	483,011
Net book values
Closing balance as at 31 March 2025	25,487	133,857	9,962	169,306
Opening balance as at 01 April 2024	25,487	161,049	17,621	204,157

4.

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
3 Class A shares of £1.00 each	3		3
	3		3

3

Registered Number: 06817059
England and Wales
PUSHKAR LIMITED

Abridged Accounts

Period of accounts Start date: 01 April 2024 End date: 31 March 2025