KALRA PVT. LTD - Accounts

KALRA PVT. LTD
Contents Page
For the year ended 30 April 2025

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

KALRA PVT. LTD Accountants' Report For the year ended 30 April 2025
Report to the directors on the preparation of the unaudited statutory accounts of KALRA PVT. LTD for the year ended 30 April 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of KALRA PVT. LTD for the year ended 30 April 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 KALRA PVT. LTD, as a body, in accordance with the terms of our engagement letter dated 10 April 2024. Our work has been undertaken solely to prepare for your approval the accounts of KALRA PVT. LTD and state those matters that we have agreed to state to the Board of Directors of KALRA PVT. LTD, 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 KALRA PVT. LTD and its Board of Directors as a body for our work or for this report. It is your duty to ensure that KALRA PVT. LTD 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 KALRA PVT. LTD. You consider that KALRA PVT. LTD 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 KALRA PVT. LTD. 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 30 April 2025. .................................................... RAGAVAN AND CO LTD CHARTERED CERTIFIED ACCOUNTANTS 240 GROVE LANE BIRMINGHAM WEST MIDLANDS B20 2EY 06 January 2026 1

KALRA PVT. LTD
Accountants' Report
For the year ended 30 April 2025

Report to the directors on the preparation of the unaudited statutory accounts of KALRA PVT. LTD for the year ended 30 April 2025.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of KALRA PVT. LTD for the year ended 30 April 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 KALRA PVT. LTD, as a body, in accordance with the terms of our engagement letter dated 10 April 2024. Our work has been undertaken solely to prepare for your approval the accounts of KALRA PVT. LTD and state those matters that we have agreed to state to the Board of Directors of KALRA PVT. LTD, 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 KALRA PVT. LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that KALRA PVT. LTD 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 KALRA PVT. LTD. You consider that KALRA PVT. LTD 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 KALRA PVT. LTD. 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
30 April 2025.

....................................................
RAGAVAN AND CO LTD
CHARTERED CERTIFIED ACCOUNTANTS
240 GROVE LANE
BIRMINGHAM
WEST MIDLANDS
B20 2EY
06 January 2026

1

KALRA PVT. LTD
Statement of Financial Position
As at 30 April 2025

	Notes	2025 £	2024 £
Fixed assets
Intangible fixed assets	3	95,000	95,000
Tangible fixed assets	4	13,493	10,782
		108,493	105,782
Current assets
Stocks		14,250	15,125
Debtors		38,601	6,626
Cash at bank and in hand		69,036	31,407
		121,887	53,158
Creditors: amount falling due within one year		(172,108)	(127,454)
Net current assets		(50,221)	(74,296)

Total assets less current liabilities		58,272	31,486
Creditors: amount falling due after more than one year		902	-
Provisions for liabilities		(63)	-
Net assets		59,111	31,486

Capital and reserves
Called up share capital	5	1	1
Profit and loss account		59,110	31,485
Shareholders' funds		59,111	31,486

For the year ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges 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 director on 06 January 2026 and were signed by:

-------------------------------
KALRA Rajinder
Director

2

KALRA PVT. LTD
Notes to the Abridged Financial Statements
For the year ended 30 April 2025

General Information

KALRA PVT. LTD is a private company, limited by shares, registered in England and Wales, registration number 14737504, registration address 226, Heath Road , Birmingham, B30 1RT.

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.

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

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight-line basis over the estimated expected useful economic life of the goodwill of years.

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:

Fixtures and Fittings

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 3 (2024 : 0).

3.

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 01 May 2024	95,000	95,000
Additions	-	-
Disposals	-	-
At 30 April 2025	95,000	95,000
Net book values
At 30 April 2025	95,000	95,000
At 30 April 2024	95,000	95,000

4.

Tangible fixed assets

Cost or valuation	Fixtures and Fittings	Total
	£	£
At 01 May 2024	13,477	13,477
Additions	6,085	6,085
Disposals	-	-
At 30 April 2025	19,562	19,562
Depreciation
At 01 May 2024	2,695	2,695
Charge for year	3,374	3,374
On disposals	-	-
At 30 April 2025	6,069	6,069
Net book values
Closing balance as at 30 April 2025	13,493	13,493
Opening balance as at 01 May 2024	10,782	10,782

5.

Share Capital

Authorised
100 Class A shares of £0.01 each

Allotted, called up and fully paid	2025 £		2024 £
100 Class A shares of £0.01 each	1		1
	1		1

3

Registered Number: 14737504
England and Wales
KALRA PVT. LTD

Abridged Accounts

Period of accounts Start date: 01 May 2024 End date: 30 April 2025