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Company Registration No. 07907894 (England and Wales)
Waheguru Trading Ltd Unaudited accounts for the year ended 28 February 2026
Waheguru Trading Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Waheguru Trading Ltd Company Information for the year ended 28 February 2026
Director
Nirmal Singh AHUJA
Company Number
07907894 (England and Wales)
Registered Office
Unit 17 Church Walk Shopping Centre Church Walk Caterham Surrey CR3 6RT England
Accountants
AMCO Accountants Limited 192 Haydons Road Wimbledon London SW19 8TR
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Waheguru Trading Ltd Statement of financial position as at 28 February 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
4
25,000
25,000
Current assets
Inventories
220,986
167,009
Debtors
5
87,721
70,000
Cash at bank and in hand
13,284
28,533
321,991
265,542
Creditors: amounts falling due within one year
6
(176,556)
(162,057)
Net current assets
145,435
103,485
Total assets less current liabilities
170,435
128,485
Creditors: amounts falling due after more than one year
7
(70,070)
(64,818)
Net assets
100,365
63,667
Capital and reserves
Called up share capital
1
1
Profit and loss account
100,364
63,666
Shareholders' funds
100,365
63,667
For the year ending 28 February 2026 the company was entitled to exemption from audit 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 9 March 2026 and were signed on its behalf by
Nirmal Singh AHUJA Director Company Registration No. 07907894
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Waheguru Trading Ltd Notes to the Accounts for the year ended 28 February 2026
1
Statutory information
Waheguru Trading Ltd is a private company, limited by shares, registered in England and Wales, registration number 07907894. The registered office is Unit 17 Church Walk Shopping Centre, Church Walk, Caterham, Surrey, CR3 6RT, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Tangible fixed assets
Motor vehicles
£
Cost or valuation
At cost
At 1 March 2025
25,000
At 28 February 2026
25,000
Depreciation
At 28 February 2026
-
Net book value
At 28 February 2026
25,000
At 28 February 2025
25,000
5
Debtors
2026
2025
£
£
Amounts falling due within one year
Trade debtors
87,721
70,000
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Waheguru Trading Ltd Notes to the Accounts for the year ended 28 February 2026
6
Creditors: amounts falling due within one year
2026
2025
£
£
VAT
2,087
3,112
Trade creditors
133,598
127,578
Taxes and social security
8,608
2,909
Loans from directors
32,263
28,458
176,556
162,057
7
Creditors: amounts falling due after more than one year
2026
2025
£
£
Bank loans
-
10,070
Loans from directors
70,070
54,748
70,070
64,818
8
Average number of employees
During the year the average number of employees was 3 (2025: 4).
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