THE ENGLISH INDIAN LTD


Directors	James Lant
	Anna Riley


Registered Address	Unit 10 Essington Close
	Lichfield
	WS14 9AZ


Registered Number	09528862 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		14,400		19,200
Tangible assets	4		90,595		128,862
			104,995		148,062
Current assets
Stocks	5	2,035		-
Debtors	6	66,202		36,199
Cash at bank and on hand		1,309		9,639
		69,546		45,838
Creditors amounts falling due within one year	7	(121,729)		(129,495)
Net current assets (liabilities)			(52,183)		(83,657)
Total assets less current liabilities			52,812		64,405
Creditors amounts falling due after one year	8		(52,213)		(64,865)
Net assets			599		(460)
Capital and reserves
Called up share capital			100		100
Profit and loss account			499		(560)
Shareholders' funds			599		(460)

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 23 December 2025, and are signed on its behalf by:

Anna Riley
Director
Registered Company No. 09528862

THE ENGLISH INDIAN LTD

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	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 and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


	Reducing balance (%)	Straight line (years)
Land and buildings	20	-
Plant and machinery	20	-
Vehicles	20	-
Office Equipment	-	3

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

	Stocks and work in progress
	Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

Stocks and work in progress

Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.

Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	10		10

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 April 24	24,000	24,000
At 31 March 25	24,000	24,000
Amortisation and impairment
At 01 April 24	4,800	4,800
Charge for year	4,800	4,800
At 31 March 25	9,600	9,600
Net book value
At 31 March 25	14,400	14,400
At 31 March 24	19,200	19,200

4.	Tangible fixed assets

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 April 24	88,477	199,455	2,586	290,518
Additions	150	-	549	699
Disposals	(36,002)	(15,125)	(599)	(51,726)
At 31 March 25	52,625	184,330	2,536	239,491
Depreciation and impairment
At 01 April 24	51,231	108,641	1,784	161,656
Charge for year	7,457	18,164	594	26,215
On disposals	(28,413)	(9,963)	(599)	(38,975)
At 31 March 25	30,275	116,842	1,779	148,896
Net book value
At 31 March 25	22,350	67,488	757	90,595
At 31 March 24	37,246	90,814	802	128,862

5.	Stocks

	2025	2024
	£	£
Other stocks	2,035	-
Total	2,035	-

6.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	4,345	22,718
Other debtors	51,682	2,846
Prepayments and accrued income	10,175	10,635
Total	66,202	36,199

7.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	10,588	12,065
Bank borrowings and overdrafts	34,436	5,046
Taxation and social security	22,765	20,948
Finance lease and HP contracts	8,458	17,667
Other creditors	30,172	61,084
Accrued liabilities and deferred income	15,310	12,685
Total	121,729	129,495


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

8.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	23,148	29,213
Other creditors	29,065	35,652
Total	52,213	64,865

9.	Obligations under finance leases

		2025		2024
		£		£
	Finance lease and HP contracts	29,065		35,652